How to notify the tax office about an occasional tenancy online: step by step

Occasional tenancy – what exactly are you notifying the tax office about?

Occasional tenancy is a special form of residential tenancy agreement concluded by an individual landlord who does not run a business involving property rentals. The agreement is entered into for a fixed period and makes sense when you want a formal safeguard rather than relying on verbal arrangements. The tax office notification does not create this type of agreement from scratch, but it does organise the procedure and becomes genuinely important later if you need to show that the occasional tenancy was carried out properly.

In practice, occasional tenancy means not only a standard agreement but also a full set of supporting documents. This is exactly where many people get stuck even before notifying the tax office: they do not have the backup property indication, the owner’s consent for that property, or they do not know when to go to the notary with the tenant. That is why the question “how to notify online” should be read more broadly: first complete the full paperwork set, and only then send the notification.

Who this is for and when it makes sense

This option makes sense above all for a private flat owner who wants to rent out the property calmly and without future chaos. If you already have the agreement, the tenant’s notarial deed, the backup property indication, and the consent of that property’s owner, notifying the tax office is the natural next step.

• You are dealing with private rental, not a rental business
• You want to preserve the benefits resulting from the occasional tenancy structure
• You prefer to submit the notification without visiting a government counter
• You want proof of submission in case the tenant asks for it
• You care about order: one full set of documents, one confirmation, zero improvisation

Mini-case: you sign the documents on 3 March, but hand over the property to the tenant only on 10 March. That second date is the key one for the notification. It is a simple detail, but it is exactly where landlords most often make mistakes.

The 14-day deadline and the correct tax office: this is where mistakes happen most often

If you are looking for the answer to the question of when an occasional tenancy must be notified to the tax office, the answer is simple: you have 14 days from the day the tenancy begins. Not from the date the papers were signed, not from the notary appointment, and not from the first rent transfer. What matters is the actual date on which the tenancy starts.

The second classic mistake is choosing the wrong tax office. The notification is submitted to the tax office competent for the landlord’s place of residence, not for the location of the flat. If the property is in Gdańsk but the landlord lives in Warsaw, Warsaw is what matters.

• count the 14-day deadline from the start of the tenancy,
• choose the tax office according to the landlord’s place of residence,
• do not postpone the notification, because that is exactly how the mess begins,
• after sending it, keep the confirmation, because in practice it is more important than a screenshot of the submitted form.

How to notify an occasional tenancy online step by step

If you want to do this quickly and without overcomplicating it, follow a simple pattern. Do not begin by searching for a magical form; begin with preparing the content and attachments correctly. In practice, an occasional tenancy notification works best online as a clear letter sent to the correct tax office.

1. Check which tax office is competent for the landlord’s place of residence, not the property address.
2. Enter the landlord’s details, the address of the property, the agreement date and the tenancy start date.
3. Prepare a PDF copy of the agreement and name the file so the office can immediately see what it concerns.
4. Send the notification via e-Korespondencja in e-Urząd Skarbowy or as a general letter to the proper tax office.
5. Download the official submission confirmation and keep it together with the full document set.

Can an occasional tenancy notification be sent through e-Urząd Skarbowy?

Yes, today this is the most convenient route for many landlords. In practice, what matters is not the name of the tab, but whether the letter is clear, whether it reached the correct office, and whether you have proof of submission. The second option is a general letter sent online. For the end user, the effect is the same: the office receives the notification, and you receive the confirmation.

What data and attachments should be prepared before sending?

Here, the winner is not the longest letter, but the most organised one. The less chaos, the better. The notification should include the elements that allow the tax office to identify the matter immediately.

• the landlord’s full name,
• the landlord’s PESEL or NIP,
• the landlord’s residential address,
• the address of the rented property,
• the agreement date,
• the tenancy start date,
• information that this concerns an occasional tenancy agreement,
• a PDF copy of the agreement as an attachment.

Example wording for an online tax office notification:
“Pursuant to Article 19b of the Act on the Protection of Tenants’ Rights, I hereby notify the conclusion of an occasional tenancy agreement concerning the property located at [property address]. The agreement was concluded on [agreement date], and the tenancy begins on [start date]. Attached is a copy of the agreement.”

It does not need to sound like an official letter from the 1990s. It should be simple, specific and free from empty ornamentation. If you want to handle the matter in one go, it is better to send one short, but complete notification than a long text without the key dates.

Comparison of online submission methods

When this solution does not work or is not enough

Occasional tenancy does not like half-measures. Online notification makes sense only when the rest of the document set is also complete. If you think that just sending a letter to the tax office solves everything, unfortunately that is not how it works.

• Do not send the notification if you do not yet have the final agreement and do not know when the tenancy starts
• Do not assume that the property address determines the proper tax office
• Do not count the deadline from the notary appointment if the tenancy starts later
• Do not send a vague general message without an attachment and without a clear description of the case
• Do not postpone downloading the confirmation, because later it often becomes unclear what exactly was submitted
• Do not treat occasional tenancy as a solution for rentals carried out as a business activity

How to check whether the occasional tenancy notification has been done properly

Checklist before clicking “send”:

• the tax office has been chosen according to the landlord’s place of residence,
• the notification contains two correct dates: the agreement date and the tenancy start date,
• the property address is complete and unambiguous,
• a PDF copy of the agreement is attached,
• the subject line clearly shows that this is an occasional tenancy notification,
• after sending, you download the confirmation and save it with the documents,
• if needed, you are able to show the confirmation to the tenant quickly.

This is exactly where simplicity wins. You do not need a three-page official letter. You need a notification that an officer can read without guessing what the matter is actually about.

Common mistakes in online occasional tenancy notifications and quick fixes

• Mistake: you count the deadline from the date the documents were signed.
  Fix: go back to the tenancy start date and count the 14 days from there.
• Mistake: you choose the office according to the location of the property.
  Fix: check the office according to the landlord’s place of residence.
• Mistake: the letter does not include the property address or the dates.
  Fix: add the specific details and do not leave room for assumptions.
• Mistake: you do not attach a copy of the agreement.
  Fix: add the PDF and name the file clearly, for example: “occasional-tenancy-street-date”.
• Mistake: you do not save the confirmation after sending.
  Fix: download it immediately and keep it together with the agreement.
• Mistake: you try to fix the situation by sending the notification even though the full occasional tenancy document set is not complete.
  Fix: first organise the entire paperwork set, and only then submit the notification.

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