Public authorities gain conditional access to e-Tax Office accounts

Public authorities, and the offices that service them, can use an organization account in e-Urząd Skarbowy (eUS) when they act in a tax capacity rather than as holders of public power.Podatki The rule covers correspondence in tax matters that is unrelated to the exercise of public-authority tasks, where the authority or office appears as a podatnik (taxpayer), płatnik (payer) or inkasent (collector).Podatki Filings concerning the exercise of władza publiczna itself remain outside the account.Podatki

The organization account is assigned to a specific organizational unit and is available regardless of legal form. The examples listed are capital and partnership companies (spółki kapitałowe i osobowe), associations, foundations, cooperatives, capital groups, communes, counties, cities with county rights, voivodeships and other organizational units. This wording replaces an earlier blanket statement that the account did not cover public authorities, the offices servicing them, or chancelleries, and an earlier notice that local-government units could not file letters concerning their exercise of public authority through an eUS account.

Using the account requires a tax identification number (NIP).Podatki An organization without a NIP cannot open or use one.

Access to the account is granted to a natural person holding a PESEL number. The organization applies to the head of the tax office competent for taxpayer and payer registration (naczelnik urzędu skarbowego właściwy w sprawach ewidencji podatników i płatników); the application is signed by persons authorized to represent the organization or by a general proxy (pełnomocnik ogólny), and states the organization's full name, NIP and registered-office address, the person's first name, surname and PESEL, and the scope of rights (basic or extended access). Access may also be granted through the eUS service by an account user with extended access. Access takes effect when the application is registered, and the scope is changed by filing an update to the application.

Granting access has direct consequences: it discloses the organization's information held on its eUS account and authorizes action on the organization's behalf. Steps taken on the account by a user count as steps taken by the organization itself, so organizations should limit extended access to trusted staff and review who holds it.

Rules applied: the e-Urząd Skarbowy organization-account guidance on podatki.gov.pl — the “Dla kogo jest konto organizacji?” answer updated 25 September 2026 and the main “Konto organizacji” page.