A no-arrears certificate confirms that, as at the date it is issued, a company or private individual has no debts towards the tax office or ZUS (Social Insurance Institution). These are two separate documents issued by two different institutions and under slightly different rules. In 2026, both can be ordered online, and a tax certificate ordered electronically is issued without a stamp duty.
When somebody will ask for such a certificate
Most often the document is required by an institution that wants to assess the reliability of a counterparty or client. Typical situations are:
- an application for a mortgage or business loan, a lease or a bank guarantee,
- participation in a public tender or a grant competition,
- cooperation with a large client that vets suppliers before signing a contract,
- foreigners' matters and employing foreigners, where the authority wants to know the tax or contribution situation of the employer,
- sale of shares or of a business, where the buyer checks the risk of taking over liabilities.
Before filing, ask the recipient whether they need a document from the tax office, from ZUS or both at once. It is also worth agreeing how "fresh" the certificate must be — banks and contracting authorities often accept only documents issued within the last few dozen days.
Tax-office certificate step by step
The tax office issues a certificate of no tax arrears or — if debt exists — a certificate of the state of arrears with the amount. This is an important difference from ZUS: the tax office will issue a document even when you have arrears, only the content will be different.
- Choose a channel. The application can be filed in e-Urząd Skarbowy (the e-Tax Office) or in the eUS app (the form is pre-filled), through e-Doręczenia (e-Delivery), in person at the office or by post.
- State the purpose. In the application, write what you need the certificate for and for whom, e.g. "for the bank in connection with a loan application".
- Pay the fee, if required. For an electronic application in e-Urząd Skarbowy or in the eUS app, no stamp duty is charged. For a paper application or one through e-Doręczenia, the fee for a no-arrears certificate is PLN 21, and the proof of payment is attached to the application.
- Collect the document. The office has 7 days to issue it. The electronic version arrives on the e-Urząd Skarbowy account or at the electronic delivery address and is signed with the official's qualified signature.
If you act through a special proxy, remember the PLN 17 fee for the power of attorney. A general power of attorney filed in e-Urząd Skarbowy does not need to be attached to the application.
ZUS certificate step by step
ZUS confirms that the remitter is not in arrears with contributions. The application is filed on form RWN or as a letter containing identification data (NIP, REGON or PESEL), the purpose of the certificate, the method of collection and the number of copies.
- Online — on the eZUS portal or on biznes.gov.pl, which you log in to with the trusted profile or e-dowód (e-ID). The service is free, and the ready document appears in the eZUS inbox or in the cases tab on biznes.gov.pl.
- In the traditional way — by post, at the filing desk of any ZUS branch or orally for the record.
ZUS issues the certificate no later than within 7 days of receiving the application, and at a branch it can sometimes be issued on the spot if the account is in order. The key rule: on any debt, even a few grosz, ZUS will not issue a no-arrears certificate — only a decision refusing to issue it. Such a decision can be appealed to the court competent for the place of residence.
Comparison of the two documents
| Feature | Tax office | ZUS |
|---|---|---|
| What it confirms | no tax arrears or their amount | no arrears in contributions |
| Online filing | e-Urząd Skarbowy, eUS app | eZUS, biznes.gov.pl |
| Fee | PLN 0 online; PLN 21 for a paper application or one through e-Doręczenia | free of charge |
| Deadline | up to 7 days | up to 7 days |
| When in debt | certificate on the state of arrears | decision refusing to issue |
Most common obstacles and how to avoid them
Most problems with certificates come not from real debts but from untidy settlements. Before filing, it is worth:
- Checking the balance. In e-Urząd Skarbowy and in eZUS you can see whether some payment has not been booked or has been assigned to the wrong period.
- Clearing small differences. A few grosz of interest on a late contribution are enough for ZUS to refuse. Interest is not paid when its amount does not exceed the threshold set in the regulations, but rounding on self-made payments can leave an underpayment.
- Filing missing returns. An unfiled settlement declaration can block the issue of the document, even if the money has come in.
- Keeping an instalment plan in order. If the debt has been spread into instalments or the payment date has been deferred, and the instalments are paid on time, the certificate can be issued — but each instalment must be watched.
- Leaving a buffer of time. Seven days is the maximum deadline; in practice electronic applications are sometimes dealt with faster, but with a tender deadline it is not worth taking the risk.
An example from practice
The owner of a sole proprietorship files a loan application and the bank gives them a week to provide both certificates. On Monday they log into e-Urząd Skarbowy and order a certificate free of charge. At the same time, through biznes.gov.pl, they send an application to ZUS. After two days they receive the tax-office document, but ZUS issues a refusal — it turns out that one of the health contributions was paid a day after the deadline and interest was charged. After paying it and filing again, the certificate arrives before the deadline set by the bank. If they had checked the balance in eZUS before filing, they would have saved several days.
How Good Balance can help
We help entrepreneurs tidy up settlements with the tax office and ZUS, explain inconsistencies on the account and prepare applications for certificates within the deadline required by the bank or contracting authority. In disputed matters, e.g. after a refusal to issue the document, we offer a legal consultation, and ongoing control of balances is provided by our accounting advisory. You can read more about the contributions themselves in the article ZUS in Poland in 2026.