In short: the landlord (not the tenant) reports the occasional lease to the tax office — within 14 days of the tenancy start date (not the signing date), to the head of the tax office responsible for the landlord's place of residence — not the rented property's address. Without this filing, the lease loses its occasional-lease status.
Why this filing matters
Signing an occasional lease and visiting a notary doesn't guarantee anything by itself. For the agreement to actually work as an occasional lease — giving you access to a faster eviction path without a years-long court process — you must report it to the tax office within 14 days. Skipping this step doesn't invalidate the lease, but it strips it of occasional-lease status — legally, it becomes an ordinary tenancy, with full tenant protection. The filing is separate from paying tax on the rent itself, which follows the rules described in the article on rental income tax for landlords. The whole benefit you went to the notary for disappears.
Who files, and with which tax office
The obligation to report falls on the landlord, not the tenant. This is where the most common mistake happens: you file with the head of the tax office responsible for your place of residence as the landlord — not the address of the rented property. If you live in Krakow but rent out a flat in Warsaw, the filing goes to the tax office in Krakow, not Warsaw.
Deadline: 14 days from the tenancy start, not the signing date
Under Article 19a of the Tenant Protection Act, the deadline runs from the day the tenancy starts, not the date you sign the agreement. If you sign on the 1st of the month but the tenant actually moves in on the 10th, the clock starts on the 10th, not the 1st. Note both dates — signing and actual start — so you don't count from the wrong day.
What the filing should include
There's no single mandatory official form — the filing is a plain letter. It should include:
- The landlord's details (name, address, tax ID or PESEL)
- The tenant's details
- The address of the rented property
- The signing date and the tenancy start date
- The term the lease was concluded for
Some tax offices also ask for a copy of the lease and the tenant's notarial declaration — not a statutory requirement, but it's safer to check with your local office or attach copies upfront to avoid a request to supplement the filing.
A ready template for the filing letter
Use the draft below as a starting point — fill in your own details:
[City], [date]
[Landlord's full name]
[Landlord's address]
[PESEL or tax ID]Head of the Tax Office in [city responsible for the landlord's place of residence]
Report of conclusion of an occasional lease agreement
Pursuant to Article 19a(4) of the Act of 21 June 2001 on the Protection of Tenants' Rights, Municipal Housing Resources and Amendments to the Civil Code, I hereby report the conclusion of an occasional lease agreement for the residential property located at: [property address], concluded on [signing date] with tenant [tenant's full name], for the period from [tenancy start date] to [tenancy end date].
[signature]
This is a starting-point draft, not a finished legal document — for an atypical situation (e.g. several co-owners, renting part of a property), consult a lawyer or your local tax office.
How to submit the filing
- In person at the tax office — ask for a receipt stamp on your copy of the letter.
- By post, ideally registered mail — keep the proof of posting, since that's your evidence of meeting the deadline, not the delivery date.
- Electronically via ePUAP or another channel your local office offers — keep the official confirmation of receipt (UPO).
Whichever method you use: keep proof of filing. The tax office doesn't automatically confirm receipt of an occasional-lease filing — you need your own proof that you filed on time in case of a future dispute.
What happens if you miss the deadline
The lease doesn't become invalid — it continues as an ordinary tenancy agreement. But you lose the main reason for choosing an occasional lease in the first place: the ability to go straight to a bailiff based on the tenant's notarial declaration, skipping a years-long court eviction process. A late filing can't fix this — the law doesn't provide a way to make up a missed deadline.
This is not the same as settling your rental income tax
Reporting the occasional lease to the tax office is a purely informational formality — it's not a tax return and doesn't replace declaring your rental income. Tax (usually a lump-sum, filed on the PIT-28 form) is settled separately, on entirely different deadlines. We cover this in Rental Income Tax – What Every Landlord Needs to Know.
Frequently asked questions
Can I file late and still keep occasional-lease status?
No. The law doesn't allow you to make up a missed deadline — after 14 days the lease functions as an ordinary tenancy, even if you file later.
Do I need to attach a copy of the lease to the filing?
Not by law, though some tax offices ask for one. It's safer to check with your local office or attach a copy upfront.
What if I move after filing the report?
The filing itself stays valid — you don't need to refile with your new local office. A change of the landlord's address is a separate matter, unrelated to this particular lease.
Keep track of deadlines in SmartRentier
The tax-office filing deadline is one of those obligations that's easy to miss in the rush of a tenant moving in. In SmartRentier, when you add an occasional lease you record the tenancy start date, and the Documents and reminders module tracks key rental deadlines — including the lease end date, which matters if you renew it. You can store a scan or photo of the filing's proof of submission alongside the lease and notarial declaration, all in one place tied to the specific property and tenant.
Generate an occasional lease agreement with all required attachments in the Documents module.
Registration is free — the Kawalerka plan is free forever, no card required. Create an account and keep your tenancy documentation in one place →
This article is for information only and does not constitute legal advice. The filing template is a starting point, not a finished document — for an atypical situation, consult a lawyer or your local tax office.