# Handover report — what must it contain? > The handover report is the statutory basis for settlement when the flat is returned. See which items you cannot skip, how to describe wear so the description means something, and what to do if the tenant refuses to sign. Published: 2026-04-08 Updated: 2026-08-26 Source: https://smartrentier.com/blog/handover-report-what-must-it-contain Tags: Law, Documents --- **In short:** a **handover report** is not a formality but the document the Polish tenants' rights act names as the basis for settlement when the flat is returned (art. 6c). It is drawn up twice — when the flat is handed over and when it is taken back — and its value depends on how precisely it describes wear and whether it comes with dated photographs. Below: the full list of items, how to describe condition, and the procedure if the tenant refuses to sign. ## Why the report decides the dispute In a deposit dispute it is the landlord who must show that the damage arose during the tenancy and goes beyond normal wear. Without a document from the day the keys were handed over there is no reference point: the tenant says the scratch on the floor was already there, the landlord says it was not, and the case comes down to who has better evidence. The report turns that argument into a comparison of two signed descriptions of the same flat on two dates. The act goes further than common practice: art. 6c requires the report to be drawn up _before the flat is handed over_ and to state the technical condition and degree of wear of installations and equipment. That document — not listing photos and not anyone's memory — is the basis for settlement. ## What the report must contain - date and place of preparation, and whether it covers handover or return, - details identifying both parties and a reference to the tenancy agreement (number, date), - address of the flat together with anything that belongs to it: cellar, storage unit, parking space, - readings of every meter with serial numbers — electricity, gas, hot and cold water, heat meter, - a description of each room: floors, walls, ceilings, windows, doors, installations, - an inventory of furnishings with the condition of each item and, for appliances, serial numbers, - the number of keys, remotes, entry-phone cards and codes handed over, - the parties' remarks: every defect reported on the day of handover, - signatures of both parties on every page. Items such as the deposit amount, payment dates or utility settlement rules do not belong in the report — their place is in the agreement. If you are not sure what that should cover, check [what a residential lease agreement must include](https://smartrentier.com/blog/residential-lease-agreement-what-to-include) and only then draw up the report as its annex. ## How to describe condition so the description means something “Walls — good condition” is not a description; it is an opinion that each side will read differently a year later. A description with evidentiary value names a specific feature and its location: “wall by the window — two plug marks, approx. 2 cm, filled; remaining walls undamaged”. Wherever you can, add a dimension and a count. Instead of Write Living-room floor — worn Laminate in the living room: wear patch by the balcony approx. 10 × 5 cm, no bulging; remaining surface undamaged Fridge — works Beko RCNA366 fridge, serial no. 1234567, working, door seal with a 3 cm crack Bathroom — OK Shower: glass without scratches, silicone at the tray discoloured; tap without leaks ## Photographs — how to take them so they count as evidence Twenty to thirty photographs is a sensible minimum for a studio flat, proportionally more for a larger one. Shoot every room in two framings: a wide one (so it is clear which place it shows) and a close-up (so the defect is visible). Photograph every meter separately, so that the serial number and the reading are legible. Photographs carry weight when their date can be established. File metadata is enough in most disputes, but the safest route is to attach a printout of thumbnails to the report and sign it together with the text — both parties then confirm those are the photos from that day. The same set comes back into play at move-out, when you compare condition and decide on deductions from the deposit; how to do that without a conflict is covered in the article on [avoiding disputes when returning a deposit](https://smartrentier.com/blog/security-deposits-how-to-avoid-disputes-at-move-out). ## The move-out report — the other half of the document A handover report without a move-out report is useless: it proves the initial condition but shows no difference. When taking the flat back, walk the same list in the same order, record meter readings and note every discrepancy against the original document. That difference — not a general impression — is what justifies deductions. Record the date the keys were actually returned as well. The statutory deadline for refunding the deposit runs from that date, not from the end of the agreement. ## When the tenant refuses to sign A refusal does not invalidate the report. Draw it up unilaterally, describe the course of the inspection, note the refusal and the reason given, and if possible ask a witness to be present and sign. Email a scan to the tenant the same day, asking for objections within a set deadline. Silence after such a request is much harder to explain in a dispute than a missing signature. ## The most common mistakes 1. **A report signed on the run**, without walking the flat together — it loses evidentiary value for both sides. 2. **No meter serial numbers** — when the supplier replaces a meter, the continuity of readings cannot be reconstructed. 3. **Skipping the extras** — the cellar and the parking space come back as a surprise at settlement. 4. **A single copy** — a document the other party does not hold is easy to challenge. The report is one of several documents that keep a tenancy in order from day one. If you are building the process from scratch, start with [the whole letting procedure step by step](https://smartrentier.com/blog/how-to-rent-out-your-apartment-step-by-step) — the report belongs to the last step before the keys change hands. ## FAQ ### Is a handover report mandatory? For tenancies covered by the Polish tenants' rights act, art. 6c requires a report to be drawn up before the flat is handed over, and that report is the basis for settlement on return. Its absence does not invalidate the agreement, but it deprives the landlord of the main piece of evidence in a dispute about the flat's condition. ### Can the report be electronic? Yes, provided both parties accept it — for example a document signed with a qualified electronic signature, or a PDF confirmed by the tenant by email. In practice the written form with signatures and a scan sent to both parties is most common. ### Who should keep the photographs from the report? Both parties should hold the same set. The landlord needs them to settle the deposit, the tenant to defend against a deduction for a defect that already existed. Emailing the photos on the day of handover settles it for both sides. ### What if a defect appears a few days after handover? The tenant should report it immediately, ideally in writing with a photograph. A report made within a few days of handover is in practice treated as supplementing the document — it is far harder to show the defect existed earlier when it surfaces only at move-out. --- PL: https://smartrentier.com/blog/protokol-zdawczo-odbiorczy-co-musi-zawierac.md