Bought a flat? Find out where you need to report it

Buying a flat is a process that involves many formalities. After signing the notarial deed (akt notarialny) and completing the transaction, the new owner of the property is obliged to report this fact to the relevant institutions. Wondering whom you need to notify? In the article below you will learn where to report the purchase of a flat.

Reporting the purchase of a flat to the tax office

Under Polish law every purchase of a property on the secondary market, including a flat, is subject to taxation. The civil law transactions tax (PCC) applies and amounts to 2% of the value of the property.

Remember that PCC must be paid within 14 days of the date the sale contract is concluded. To do this, you need to fill in form PCC-3, which is available on the website of the Ministry of Finance and at tax offices. This form is submitted to the tax office responsible for the buyer's place of residence. When a flat is bought from a developer (primary market), PCC does not apply, because the transaction is subject to VAT.

Reporting the purchase of a flat to the housing cooperative

If the flat you have bought belongs to a housing cooperative, you must report the purchase to the cooperative itself. In that case the new owner must present the notarial deed and other documents required by its statutes. Once the formalities at the housing cooperative have been completed, the owner is entered in its register, and the cooperative issues a new occupant's record card and a certificate of the right to the premises.

Reporting the purchase of a flat to the city or municipal office

Buying a flat carries an obligation to report this fact to the municipal or city office in whose area the property is located. You must do this within 14 days of the date of acquisition, in order to complete the formalities relating to registration and local taxes.

To report the purchase, you need to:

• fill in form IN-1, giving information about the property. This form is the same for flats bought on the primary and secondary markets,
• submit the completed form at the office. You can do this in person, electronically via the ePUAP platform, or by sending a registered letter by post,
• submit a tax declaration. On the basis of the notification and the declaration, the office will issue a decision on the amount of property tax for the given year. This depends on the area of land and buildings and on the tax rate in force in the given municipality.

Summary

The new owner of a property should report the purchase of the flat to the tax office, the housing cooperative and the municipal office, among others. Each of these notifications involves specific tax and administrative obligations, which must be met within set deadlines. Remember that failing to meet the relevant deadlines can lead to legal consequences and a financial penalty.

Planning to buy a flat in the Silesian conurbation? Be sure to contact me. As an experienced estate agent in Katowice I will help you get through the whole purchasing process and complete all the formalities, so that you can enjoy your new flat without stress.