This article is for owners of a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) and management board members of a spółka who are applying for or extending a karta pobytu (residence card) on the basis of a business. In short: you almost always need two certificates of no arrears, from the urząd skarbowy (tax office) and from ZUS, plus confirmation of income for the previous year. Through e-Urząd Skarbowy and PUE eZUS they can be obtained free of charge, often on the same day, but only if your accounts show not even a small underpayment.
The general list of financial documents for the voivodeship office is described in the article residence card through business: which documents to prepare. Here we deal only with certificates: which ones exactly to order, where and at what moment.
Which certificates the voivodeship office usually asks for
The list on the MOS portal for the zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej (temporary residence permit for running a business) includes the following documents from public offices for a JDG:
- Zaświadczenie o niezaleganiu w podatkach (certificate of no tax arrears) from the urząd skarbowy (PIT or CIT, VAT, akcyza, that is excise duty).
- Zaświadczenie o niezaleganiu w opłacaniu składek (certificate of no contribution arrears) from ZUS.
- Confirmation of income for the previous year: PIT-36 or PIT-28 with confirmation of sending (UPO) or a certificate of income from the urząd skarbowy.
- For ryczałt: a zaświadczenie from the urząd skarbowy on the form of taxation.
- To confirm health insurance: a certificate from ZUS that you are subject to insurance, together with the certificate of no contribution arrears.
In addition to certificates, the voivodeship office asks for accounting documents for the last 6 months: the KPiR (revenue and expense ledger) or ewidencja przychodów (revenue register) by month and the ZUS DRA declarations with confirmation of sending. These are prepared by the accountant; nothing needs to be ordered from a public office. Income for the previous year must be no lower than 12 times the average monthly gross wage in your voivodeship. If you do not have it, there are other options: two full-time employees for at least 12 months, or evidence that the conditions will be met in future.
The certificate from the urząd skarbowy: ZAS-W in e-Urząd Skarbowy
The application is called ZAS-W. Filed electronically in e-Urząd Skarbowy at podatki.gov.pl, it carries no opłata skarbowa (stamp duty). A paper application at the office or by post costs 21 zł, and confirmation of payment is attached to it.
- Log in to e-Urząd Skarbowy through profil zaufany, mObywatel or your bank.
- In the settings, enable consent to electronic correspondence (Ustawienia, Zgody i powiadomienia) if you have not done so already.
- Fill in the application for a certificate of no arrears and send it.
- Wait for a text message or e-mail and collect the certificate in the Dokumenty otrzymane (documents received) section.
If there are no issues, the certificate is issued automatically, sometimes within a few minutes. The time limit under the Ordynacja podatkowa (Tax Ordinance) is 7 days. The electronic certificate is signed with the seal of the Szef KAS (Head of the National Revenue Administration) and has the same force as a paper one. The certificate of income (ZAS-DF) is ordered in the same place: it is also often issued automatically, but usually only on the basis of a return the tax office has already processed.
The certificate from ZUS: the RWN application in PUE eZUS
At ZUS the application is called RWN, wniosek o wydanie zaświadczenia o niezaleganiu w opłacaniu składek. File it in PUE eZUS and sign it with a profil zaufany or a qualified signature. The certificate is free of charge. ZUS issues it within 7 days at the latest, and immediately if there are no issues. The certificate states that on the date of issue there are no arrears in social contributions, składka zdrowotna (health contribution), Fundusz Pracy, FGŚP and FEP.
A certificate of no arrears is issued only to a payer who is in the ZUS register. If you are not registered as a payer, you will instead receive a document stating that you are not in that register. To confirm insurance, it is convenient to attach a copy of the zgłoszenie (registration form) as well: ZUS ZUA if you pay social contributions and składka zdrowotna, or ZUS ZZA if you pay only składka zdrowotna, for example on ulga na start (the start-up relief).
How long a certificate is valid
These certificates have no general period of validity. A certificate confirms your position on the day of issue and stops reflecting it as soon as the position changes, for example after the next unpaid contribution. The MOS portal states expressly that documents must be up to date on the date of the decision on the permit. The procedure at the voivodeship office can take months, so be ready to order the certificates again when you receive a request to supplement documents.
If there is a debt
Even a small underpayment blocks the way to the certificate. The urząd skarbowy will then issue a certificate of the state of arrears, and ZUS will send a decision refusing it. It can be appealed to the sąd okręgowy (regional court), but it is quicker to remove the cause.
- Check the balance in e-Urząd Skarbowy and on PUE ZUS: the debt often consists of interest for late payment or of an error in a return.
- Pay off the debt together with interest, or correct the return if the error is in it.
- Wait until the payment shows on the account and file the application again.
- If you cannot pay straight away, consider payment in instalments or a deferral. If the urząd skarbowy has made such a decision, the debt is not treated as arrears until the set payment date. How ZUS treats instalments in the certificate, check with your branch before filing.
Example with dates
A hypothetical example, not a client case. The owner of a JDG on ryczałt plans to file the application at the beginning of November 2026. ZUS contributions for September are paid by 20 October, the JPK_V7 and VAT for September by 25 October. The accountant notices that in July a contribution was paid one day late, and interest remains on the ZUS account. It is paid on 27 October, and on 3 November RWN and ZAS-W are filed. In this example both certificates arrive on the same day. Three months later the voivodeship office sends a request for documents, and the certificates are ordered again, this time after payment of the contributions for January.
Frequently asked questions
Can someone order the certificates for me?
Yes. In e-Urząd Skarbowy this can be done by a person with a general power of attorney (pełnomocnictwo ogólne), and at ZUS by a representative under a PEL power of attorney. Our bookkeeping clients receive certificates at no extra charge.
Does the certificate need to be in Polish or translated?
Certificates from the US and ZUS are issued in Polish; no translation is needed. A sworn translation is required only for documents in a foreign language.
Is a printout of an electronic certificate acceptable?
An electronic certificate has the same force as a paper one. The voivodeship office decides in what form to accept it: usually a file uploaded to MOS or a printout with the possibility of verifying the signature will do. If in doubt, ask at your urząd wojewódzki (voivodeship office).
What if the return for the previous year has not been processed yet?
Then the certificate of income will be issued later or not automatically. Instead, you can attach the PIT-36 or PIT-28 itself with the UPO: the MOS portal allows both options.
We keep the books of JDGs and spółki and order certificates for the voivodeship office: certificates from the tax office and ZUS and the financial part of a residence card through business. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: biznes.gov.pl, zaświadczenie o niezaleganiu w podatkach, biznes.gov.pl, zaświadczenie o niezaleganiu w opłacaniu składek ZUS, ZUS, zaświadczenia o niezaleganiu, MOS, dokumenty do zezwolenia w celu prowadzenia działalności.
