Documents for selling a flat 2026 – list and checklist

To sell a flat you need above all three things: a land register number (KW; or a certificate from the cooperative if there is no register), a document showing that the flat belongs to you, and an energy performance certificate. The rest of the list depends on your situation: for an inherited flat you add a declaration of acquisition of the estate or a deed of certification of inheritance, with a loan a certificate from the bank, with marriage the spouse's consent. Below you will find a checklist table for five typical situations, with information on where to get each document and what it costs.

Key points

• You hand the energy performance certificate to the buyer at the notarial deed — the buyer cannot waive it, and failing to perform the obligation carries a fine (up to PLN 5,000).
• An heir proves their right solely by a decision declaring acquisition of the estate or a registered deed of certification of inheritance (Art. 1027 of the Civil Code).
• A tax office certificate on inheritance and gift tax is not needed if you acquired the flat by a contract in the form of a notarial deed (e.g. a gift) or the acquisition was exempt as for the closest family — this has been so since 13 July 2025.
• A tax office certificate usually costs PLN 17 in stamp duty; a tax office certificate ordered through e-Urząd Skarbowy is free.
• No provision requires a certificate that nobody is registered at the address or that there are no arrears to the community — buyers and their banks demand them, so it is worth having them.

What documents are always needed at the notary when selling a flat?

A flat sale agreement must be in the form of a notarial deed — this applies both to separate ownership of a unit (Art. 158 of the Civil Code) and to the cooperative ownership right to a unit (Art. 17²(4) of the Housing Cooperatives Act). The notary prepares a draft deed on the basis of documents you send in advance. Regardless of the type of flat, the office will ask for:

• the details and identity documents of all sellers (and with joint marital property — the spouse too);
• the land register number — the notary checks its content in the system themself; browsing a register is free for anyone who knows its number;
• the basis of acquisition — a notarial deed of purchase or gift, a contract with a developer or cooperative, a court ruling or a deed of certification of inheritance;
• the energy performance certificate of the unit;
• the documents the buyer expects: a certificate of no arrears in charges and of no persons registered at the address.

If you have lost the purchase deed, a copy will be issued by the office that drew it up (or the archive where the files were passed) — under the notary fee schedule at most PLN 6 net for each started page. The whole process, from valuation to handing over the keys, is described in the guide Selling a flat step by step.

Documents for selling a flat – a checklist by type of right and situation

The table collects documents above the basic set. If you combine several situations (e.g. an inheritance and a loan), assemble the documents from each matching row.

Situation	Document	From where	Cost	Notes
Separate ownership with a land register	KW number, deed of acquisition; optionally a KW extract	Your documents; extract — the Central Land Register Information (ekw.ms.gov.pl)	ordinary extract online PLN 30, complete PLN 75	Check whether sections III and IV of the KW are "clean" or whether you know what the entries concern
Cooperative ownership right with a KW	KW number, allocation or acquisition agreement, certificate from the cooperative	Housing cooperative	per the cooperative's rules	The certificate confirms who holds the right and the state of charges
Cooperative ownership right without a KW	A certificate from the cooperative on the right held (with size and state of charges)	Housing cooperative	per the cooperative's rules	With the buyer's loan, the bank usually requires a KW to be opened — a court fee of PLN 100
A flat from an inheritance	A final decision declaring acquisition of the estate or a registered deed of certification of inheritance; if needed a division of the estate	District court or notary	court: PLN 100 for the application; notary: max. PLN 150 net + copies	All heirs sell, or the one who received the flat in the division of the estate
A flat from an inheritance or a gift	A certificate of the head of the tax office on payment of the tax, exemption or limitation (or confirmation of filing SD-Z2)	Tax office	PLN 17; through e-Urząd Skarbowy free	Not needed with a gift in the form of a notarial deed (after 2006) and with the exemption for the closest family
A flat with a mortgage	A certificate of the debt balance with the repayment account number and an undertaking to give consent to deleting the mortgage	The lending bank	per the bank's tariff	The buyer (or their bank) pays part of the price directly towards repaying your loan
A flat in joint marital property	Both spouses' participation in the deed or the spouse's consent in the form of a notarial deed	Notary	per the fee schedule	After a divorce: a judgment and division of property or a sale by both former spouses

Separate ownership of a unit with a land register

This is the simplest case. Review the register before the buyer does: in section II you must appear as the owner, section III should not contain claims or warnings unknown to you, and in section IV you will see the bank's mortgage. If after buying from a developer the register still has entries or notes hanging, check whether they need to be deleted — the costs of entries and deletions are described in the article Court fees and the land register.

The cooperative ownership right to a unit – with and without a register

The cooperative ownership right is transferable and may, but need not, have a land register. Without a register your right is confirmed solely by a certificate from the cooperative — without it the notary will not draw up the deed. If the buyer finances the purchase with a loan, the bank will want a mortgage, and that requires a register — an application to open one can be filed at the time of the deed.

A flat from an inheritance or a gift

Without a declaration of acquisition of the estate (court) or a registered deed of certification of inheritance (notary) you cannot sell an inherited flat. Since 17 March 2026 the notary who registered the deed of certification of inheritance files the application to enter the heirs in the land register themself. You do not have to wait for that entry before selling, though — the law allows the predecessor to be entered in the register at the same time as the buyer (Art. 34 of the Land and Mortgage Registers Act). When there are several heirs, a sale requires the consent of all co-owners. The whole procedure is described in the article Selling an inherited flat step by step (in Polish).

The second document is settling with the tax authorities. A notary may draw up a deed disposing of a thing acquired by inheritance or gift only with the consent of the head of the tax office or after a certificate from them is presented that the acquisition is exempt from tax, the tax has been paid or the liability has expired through limitation (Art. 19(6) of the Act on inheritance and gift tax). Since 13 July 2025 this obligation does not apply in two situations: when you acquired the flat by a contract in the form of a notarial deed concluded after 31 December 2006 (typically a gift) and when the acquisition was exempt as for the closest family under Art. 4a (Art. 19(7)). In practice, with an inheritance from a parent the office will ask for a copy of the SD-Z2 notification with confirmation of filing — so watch the 6-month deadline. The office has 7 days to issue the certificate (Art. 306a § 5 of the Tax Ordinance). We write about the income tax on the sale itself in the text Selling an inherited flat – tax (in Polish).

A flat with a mortgage

A mortgage does not block a sale, but the buyer and their bank must know exactly how much has to be repaid and to which account. Order from your bank a certificate of the debt balance for the planned day of the transaction together with a promise to give consent to deleting the mortgage after repayment. The order of payments and the method of settlement are described in the guide Selling a flat with a mortgage (in Polish).

A flat bought during marriage

A flat bought during joint marital property belongs to the joint estate, and disposing of it requires the other spouse's consent (Art. 37 § 1 of the Family and Guardianship Code). The consent must be in the form of a notarial deed, because that form applies to the sale itself (Art. 63 § 2 of the Civil Code). A flat inherited or received as a gift belongs to personal property, unless the testator or donor decided otherwise (Art. 33(2)). The situation after a divorce, when the property has not been divided, is discussed in the article Selling a flat after a divorce and with co-ownership (in Polish).

Not sure which documents are missing in your case? Order a valuation and a sale plan — we will check the flat's legal status, prepare a list of documents and help carry out the sale.

The energy performance certificate on sale – the obligation and the fine

The owner of a unit, as well as a person who holds the cooperative ownership right, hands the purchaser the energy performance certificate when the notarial deed of the disposal agreement is drawn up (Art. 11(1)(1) of the Act on the energy performance of buildings). The key rules:

• the certificate concerns the specific unit, not the whole building (Art. 11(5));
• the buyer cannot waive the right to receive it (Art. 11(4)), so a clause "the purchaser releases the seller" achieves nothing;
• the notary notes the handover in the deed, and if there is no certificate — instructs the seller about the fine (Art. 11(6));
• failing to perform the obligation is a petty offence punishable by a fine (Art. 41(1)(3)), i.e. under the Petty Offences Code from PLN 20 to 5,000;
• the certificate is valid for 10 years, unless you earlier carry out works that change the unit's energy performance (Art. 14);

It is worth ordering the certificate before publishing the offer: if a certificate has been prepared, the sale advert should state, among other things, the annual energy demand and CO₂ emissions (Art. 13). The price is set by the contractor — check that they are entered on the list in the central register of the energy performance of buildings.

A certificate that no one is registered at the address and of no arrears to the community – are they mandatory?

No provision requires these documents for the validity of the sale agreement. The buyer almost always asks for them, because they do not want to take on someone else's debts or registered residents, and their bank may include them in the conditions for releasing the loan.

• A certificate that no persons are registered at the address — issued by the municipal office that keeps the residents' register. If the office issues it as a certificate, the stamp duty is PLN 17. Deregister yourself and your household before the deed or undertake in the contract to deregister by a specified date.
• A certificate of no arrears — for separate ownership it is issued by the management board or manager of the housing community, for the cooperative right — by the cooperative. The fee (if there is one at all) is set by the manager or the cooperative.

Both certificates confirm the position on the day of issue, so order them a few days before the deed. If the sale takes place in two stages — first the preliminary agreement, then the final one — write into the preliminary agreement (in Polish) which documents you will provide and by when.

The municipality's right of pre-emption – when does a sale require two deeds?

The municipality has a right of pre-emption over, among other things, properties located in a Special Revitalisation Zone and in a revitalisation area, if a municipal council resolution so provides (Art. 109(1)(4a) and (4b) of the Real Estate Management Act), and also properties entered in the register of monuments — the latter only when the right of pre-emption is disclosed in the land register (Art. 109(3)(5)). A unit that is separate ownership is a property, so these provisions may apply to it. Check this before signing the preliminary agreement — resolutions on revitalisation areas are acts of local law published by the municipality.

If pre-emption applies to you, the notary first draws up a conditional sale agreement and notifies the mayor, who has a month to decide (Art. 110(2)–(3)). Only then do you sign the agreement transferring ownership. The municipality, if it uses the right, buys at the price from your agreement (Art. 111). So allow in the schedule at least a month's margin and a second visit to the notary — the costs of both deeds are discussed in the article Notary fees 2026.

How much does assembling the documents for a sale cost? A worked example

Two scenarios: (1) a flat bought as owned, with a land register and a loan; (2) a flat inherited from a mother by two siblings, with no loan, the estate declared at a notary. We assume maximum notary fee rates, 23% VAT on the notary's remuneration and copies of 4 pages each.

Item	1. Ownership with a loan	2. Inheritance, deed of certification of inheritance
Ordinary KW extract online	30.00	30.00
A copy of the acquisition deed (lost original, 10 pages × 6 + VAT)	73.80	–
Inheritance protocol (100) and deed of certification of inheritance (50) + VAT	–	184.50
Two copies of the deed of certification of inheritance (2 × 4 pages × 6 + VAT)	–	59.04
Entry of heirs in the KW (one fee regardless of the number of shares)	–	150.00
Tax office certificate	–	free through e-Urząd Skarbowy (PLN 17 at the office) or not needed with the Art. 4a exemption
Certificate that no one is registered at the address	17.00	17.00
Bank certificate of balance and consent to deleting the mortgage	per the bank's tariff	–
Energy performance certificate	contractor's price	contractor's price
Total official costs (excluding the bank and the certificate)	120.80	440.54

If in the second scenario the estate were declared by a court, the fee for the application would be PLN 100, but a decision and its becoming final usually takes longer than a deed of certification of inheritance. In both cases the cost of documents is a fraction of a per mille of the price: for a flat at PLN 755,824 (the median price of a 2-room flat in Warsaw according to the TM Invest offer as of 27 September 2026), PLN 440 is about 0.06%. Delays are more expensive — a missing certificate can push the deed back or hold up the release of the buyer's loan.

Selling in order to buy a new flat? What is in our offer

For a seller the primary market is both competition and a natural next step. According to the TM Invest offer as of 27 September 2026, the median price of a 2-room flat is PLN 755,824 in Warsaw and PLN 662,405 in Wrocław, and the median price per square metre PLN 18,000 and PLN 15,736 respectively. In completed projects already put into use, 673 flats are available in Warsaw and 428 in Wrocław — an option for people who do not want to wait for the end of construction after selling. How to line up the two transactions in time is explained in the article How to buy a new flat by selling the old one (in Polish).

Frequently asked questions

Summary

The list of documents for selling a flat depends on how you acquired it and what encumbers it. You always need a legal title, a land register number or a certificate from the cooperative and an energy performance certificate. With an inheritance you add inheritance documents and settling with the tax office, with a loan a certificate from the bank, with marriage the spouse's participation or consent. Official costs are usually a few hundred zlotys, but gaps in the documents can delay the transaction by weeks, so assemble the documents before publishing the listing.

Want to sell your flat without nervously gathering papers at the last minute? Order a valuation and a sale plan — we will help prepare the documents and carry out the sale. And if the proceeds are to go towards a new flat, we will help you buy a flat from a developer — the buyer most often does not pay us a commission, the fee is usually paid by the developer. You will also find current offers in the project catalogue.

Legal status as of September 2026. The article is informational and is not legal or tax advice. The calculations are indicative and assume the maximum notary fee rates; the final list of documents is set by the notary drawing up the deed.

Sources

• Act – Civil Code, consolidated text Dz.U. 2026 item 795 (in Polish) – Art. 63 § 2, Art. 158, Art. 199, Art. 1027.
• Act – Family and Guardianship Code, consolidated text Dz.U. 2026 item 236 (in Polish) – Art. 33, Art. 37.
• Act on inheritance and gift tax, consolidated text Dz.U. 2026 item 478 (in Polish) – Art. 4a, Art. 19(6)–(7).
• Act on the energy performance of buildings, consolidated text Dz.U. 2024 item 101 (in Polish) – Art. 11, 13, 14, 41.
• Act – Petty Offences Code, consolidated text Dz.U. 2025 item 734 (in Polish) – Art. 24 § 1.
• Stamp Duty Act, consolidated text Dz.U. 2025 item 1154 (in Polish) – Art. 3b, annex Part II item 21.
• Act – Tax Ordinance, consolidated text Dz.U. 2026 item 622 (in Polish) – Art. 306a.
• Real Estate Management Act, consolidated text Dz.U. 2026 item 399 (in Polish) – Art. 109–111.
• Revitalisation Act, consolidated text Dz.U. 2024 item 278 (in Polish) – Art. 11(5), Art. 25.
• Housing Cooperatives Act, consolidated text Dz.U. 2026 item 889 (in Polish) – Art. 17².
• Land and Mortgage Registers Act, consolidated text Dz.U. 2026 item 1066 (in Polish) – Art. 34, Art. 36⁴.
• Act – Notary Act, consolidated text Dz.U. 2026 item 614 (in Polish) – Art. 95a, Art. 95j.
• Regulation on maximum notary fees, consolidated text Dz.U. 2024 item 1566 (in Polish) – § 10a, § 12.
• Act on court costs in civil cases, consolidated text Dz.U. 2025 item 1228 (in Polish) – Art. 42(3), Art. 44, Art. 49.
• Regulation of the Minister of Justice of 24 March 2026 on the amount of fees for actions of the Central Land Register Information, Dz.U. 2026 item 410 (in Polish).
• Electronic Land Registers – browsing registers and ordering extracts (in Polish).
• Flat prices: TM Invest project catalogue, as of 27 September 2026.