Step-by-step certificate
- you log in to the e-US service at podatki.gov.pl and consent to e-correspondence,
- you submit an application for the certificate,
- you receive the electronic certificate as a file,
- you download the file from the “Documents received” tab,
- you send the file to the institution that requires it, e.g. by email, on a data carrier or via that institution’s system.
What certificates can you receive through e-US
- on the taxpayer’s income from personal income tax (ZAS-DF);
- on the amount of revenue, income, tax due and insurance contributions reported in personal income tax (ZAS-DFU);
- on no tax arrears or confirming the existence of arrears (ZAS-W).
Currently, 73% of income certificates and 54% of certificates confirming no tax arrears are issued through the service within a few minutes.
No stamp duty
Certificates issued through e-US are not subject to stamp duty.
How will a bank or university verify the authenticity of the certificate?
- an employee of the institution using the certificate receives it as a file
- the file contains an electronic signature in the form of:
- a qualified seal of the Head of the National Revenue Administration (KAS),
- a qualified electronic signature of an authorized employee of the tax office
- the service on the PUESC portal is used to verify the signature in an e-certificate (https://puesc.gov.pl/uslugi/zweryfikuj-podpis-elektroniczny)
- the verification report together with the certificate can be printed and attached to the files of the pending case.
Electronic certificates issued through e-US should be treated equally to paper documents.