Certificate of no tax arrea

Do you want to receive a certificate of no tax arrears or confirming the amount of overdue tax? You can check below how you can acquire it.

The application can be submitted:

  • in person at the office,
  • by mail,
  • via Internet,

In order to submit an electronic application, you need either a Trusted Profile (Profil Zaufany) or qualified signature.

Important note! You should attach a confirmation of administrative fee (21 PLN) to your application.

The administrative fee should be paid to the account of the municipal and communal office, specific to the office’s headquarters in which the application was submitted.

The taxes that the certificate is about, are issued by the revenue office:

  • income tax: PIT or CIT,
  • value added tax: VAT
  • excise

The document is supposed to confirm the current tax situation. For example, it’s required by banks when you apply for a loan, by contractors before signing the co-operation agreement or when you submit your participation in public tenders.

I ) Application for a certificate

The tax authority issues a proper document after submitting a complete application. The application should indicate the information that the tax office shall confirm in the certificate. It particularly concerns the following:

  • certificate of no tax arrears,
  • the information about the state of overdue payments,

The authority has the right to refuse to issue the certificate, when, for example, tax arrears come to light after submitting the application or during the taxpayer’s account verification.

II) Permission for the certificate

It’s also possible to submit an application for issuing the certificate of no tax arrears if one is interested in the tax situation of another entrepreneur. In order to do it, it will be necessary for the entrepreneur to express permission in writing or via an electronic document.
The office will make sure if the application meets all formal requirements. If it’s incomplete or contains errors, the office shall summon the taxpayer to complete it within 7 days. In case of lack of contact within the designated time period given, the application will be rejected.

Before the certificate is issued, the authority verifies if there are no tax arrears proceedings regarding the taxpayer. This process is supposed to establish the size or value of these arrears. The tax office issues the certificate with a fixed time, even if the proceeding cannot be finished. In such a case, the document will bear a mention that there’s a proceeding in this case.

A certificate to confirm the tax situation will be handed over:

  • via Internet,
  • by mail – as long as it’s mentioned in the application.
  • in person at the office,

Important note! The certificate is valid in the day it was issued in.

In case there’s a decision made about postponement or payment spread, for the authorized body it means that there are no overdues on the taxpayer’s account until the specified deadline.


See also