What to Do After Selling a Flat in Poland: Deregistration, Meters, PIT – Checklist

After the notarial deed is signed the sale of a flat is formally complete, but the seller still has several duties: hand over the unit with a protocol and meter readings, deregister, terminate utility contracts, settle accounts with the owners' association, file a corrected IN-1 property tax form within 14 days, and if the flat was sold within 5 years – settle PIT-39 by 30 April of the following year. Below you will find a checklist with a "what / deadline / where / document" table and two worked examples.

Key facts

• Your property tax obligation expires at the end of the month in which you sold the flat. You file the IN-1 information on the expiry of the obligation within 14 days.
• An electricity or gas contract for a household, concluded for an indefinite period, terminates on the last day of the month following the month in which the supplier received your notice – at no cost.
• Online deregistration via gov.pl is free and takes effect immediately. You can also be deregistered automatically by registering at a new address.
• A sale within 5 years of the end of the year of purchase requires filing PIT-39 between 15 February and 30 April of the following year, even if you use the housing relief (you have 3 years from the end of the year of sale for it).
• Deleting a mortgage from the land and mortgage register costs PLN 100 (half of the fee for an entry). Repaying the loan alone does not remove the entry – an application to the court is needed.

What to do after selling a flat – checklist with deadlines

The whole course of the transaction – from valuation through the preliminary contract to the deed – is described in the guide Selling a flat step by step, and how long each stage takes in the article How long does it take to sell a flat?. This list begins at the moment the deed is signed and the money has arrived, or is about to arrive, in your account.

What	Deadline	Where	Document
Handing over the unit and keys	date from the notarial deed	at the flat, with the buyer	handover protocol with meter readings
Deregistration (you and household members)	no fixed deadline – at the latest when you move out; often a date from the deed	gov.pl or the city (district) office	ID card, trusted profile or e-ID card
Electricity and gas – termination or change of customer	right after handing over the unit	energy / gas supplier	protocol with the reading, meter number and supply point number
Internet, TV, security	according to the contract	operator	contract, possibly a request to transfer to a new address
Owners' association or housing cooperative	before handing over the unit; advance payments by the 10th of the month	board or manager	notice of the transfer, water meter and heat cost allocator readings
Waste fee	together with the notification to the association	manager (in a block the association files the declaration)	notice of moving out / number of residents
IN-1 correction (property tax)	14 days from the sale	city office – local taxes	IN-1 form, copy of the deed for inspection
Mortgage – deletion	after repaying the loan from the price	district court – land and mortgage register division	bank consent, KW-WPIS application, fee PLN 100
Flat insurance	day ownership passes	insurer	request for a refund of premium or for transfer of the policy
PIT-39 (sale within 5 years)	15 February – 30 April of the following year	tax office, e-Tax Office (e-Urzad Skarbowy)	deed of sale and purchase, invoices for expenses
Housing relief – expenses	within 3 years of the end of the year of sale	–	deeds, invoices, proof of transfers

Handover protocol when selling a flat

When the item sold is handed over, the benefits and burdens connected with it and the risk of accidental damage pass to the buyer (art. 548 § 1 of the Civil Code), unless the parties agreed otherwise. The day the keys are handed over is therefore the dividing line: until then you pay, from then on the buyer does. That is why a handover protocol, although no provision requires it, is crucial.

What it should contain:

• date and time of handover, details of the parties, the number of the notarial deed;
• readings of all meters with their numbers: electricity, gas, cold and hot water, heat cost allocators or heat meter – preferably with photos;
• number of keys, gate and garage remotes, cards, keys to the post box and storage room;
• a list of the equipment that stays (as agreed in the contract) and its condition;
• an agreement on who takes over any overpayment or underpayment from the annual settlement of the association and utilities;
• signatures of both parties on two copies.

The protocol is a mirror image of what the buyer signs when collecting a new flat from a developer – compare with the article Collecting a flat from a developer – checklist and protocol. Selling a flat with a tenant? Then the handover looks different – we write about it in Selling a flat with a tenant.

Deregistration after selling a flat

Anyone leaving their place of permanent residence is obliged to deregister (art. 33 para. 1 of the Population Register Act). The Act sets no number of days here, but the buyer usually writes into the deed or preliminary contract a date by which all persons are to be deregistered – and has good reason to. If someone does not deregister, the new owner can apply to the municipal office for a deregistration decision (art. 35), which means administrative proceedings and delay.

You have three routes:

• Registering at a new place – deregistration from the old address then happens automatically (art. 33 para. 3). You have 30 days from arrival to register.
• A service on gov.pl – after logging in with a trusted profile or e-ID card you deregister yourself, and also a minor child if your PESEL number is entered against their data in the PESEL register (art. 33 para. 4–5). The service is free and you receive confirmation at once.
• The city (district) office competent for the flat sold – on a paper form, with an ID card or passport (art. 33 para. 2). You can act through a proxy.

Remember all household members – each adult registered at the unit deregisters themselves or through a proxy.

Meters and utility contracts – what to terminate and what to transfer

In a block you usually have a direct contract only for electricity (sometimes also for gas). Water and heating are most often billed by the association or cooperative – it is enough to record the reading in the protocol and pass it to the manager.

Electricity and gas. You can terminate an indefinite-term contract at no cost (art. 4j para. 3 of the Energy Law). In a household it terminates on the last day of the month following the month in which the notice reached the supplier – you can also specify a later date (art. 4j para. 4). Example: a notice delivered on 20 October means the contract ends on 30 November, and until that day bills come to you. That is why in practice it is more convenient to file with the supplier a joint request with the buyer to change the customer, stating the date and the reading from the protocol – the consumption from the handover date then passes to the new owner. If you have a fixed-term contract (e.g. with a price guarantee), check the terms: on earlier termination, compensation owed by a household customer cannot exceed the supplier's direct economic losses (art. 4j para. 3a).

Internet and television. A fixed-term contract can usually be transferred to a new address – ask the operator before terminating, because breaking a promotional contract may mean repaying the discount.

Owners' association, cooperative and waste fee after the sale

Owners of units pay advances towards management costs in advance, by the 10th day of each month (art. 15 para. 1 of the Act on ownership of premises). After the sale notify the manager of the change of owner, give the date the unit was handed over and the water meter readings. If you sell in the middle of a month and have already paid the advance for the whole month, it is simplest to settle that difference directly with the buyer in the protocol – the association does not have to split the advance by days.

Beware of the annual settlement of utilities and the maintenance fund. The association settles for a calendar year, so an overpayment or underpayment for water or heating from the period when the flat was yours may reach the new owner. If you do not agree this in the protocol, it will be hard to recover the money afterwards.

Waste: in a multi-unit building the owners' duties in this area are taken over by the association or cooperative (art. 2 para. 3 of the Act on keeping municipal areas clean and orderly), and you pay the fee together with the advances. In Warsaw in 2026 it is PLN 85 a month per household in a block, in Wroclaw from 1 September 2026 PLN 55 per person. The manager must know about your move-out in order to correct the declaration – especially in Wroclaw, where the fee depends on the number of residents.

Property tax after selling a flat – the IN-1 correction

The tax obligation expires at the end of the month in which the circumstances justifying the obligation ceased (art. 6 para. 4 of the Local Taxes and Charges Act). If you sell on 14 July, you pay the tax for July, and from 1 August the buyer pays. The tax for the year is determined proportionally to the number of months (para. 5). Within 14 days of the sale you file the IN-1 information on the expiry of the obligation (para. 6) – on paper or electronically (para. 9a), in Warsaw e.g. through the mojaWARSZAWA portal or ePUAP, in Wroclaw at the Taxpayer Service Centre or online. The office then amends the tax decision (para. 8).

Example: a 2-bedroom flat with an area of 39.4 m² (that is the median size of a "two-bedroom" in our Warsaw offer) and a 20 m² share of the land (an assumption of the example). At the 2026 rates in Warsaw – PLN 1.25/m² for the unit and PLN 0.77/m² for the land – the annual tax is 49.25 + 15.40 = about PLN 64.65. The amount does not exceed PLN 100, so it was payable in one instalment by 15 March (art. 6 para. 11a). With a sale in July, tax is due for 7 months: 64.65 × 7/12 = about PLN 37.71. The overpayment is about PLN 27 – after the IN-1 correction the office will amend the decision and refund the overpayment or set it off against other arrears. You can read more about the rates in both cities in the article Property tax on a flat 2026.

Selling in order to buy a new flat straight away? We will help you choose a unit in Warsaw or Wroclaw and match the dates with handing over the old flat – when buying from a developer our help is in most cases with no commission for you, because the developer usually pays our fee.

PIT-39 – when to file and when you do not have to

A sale is taxed only if it takes place within 5 years counted from the end of the calendar year in which you bought the flat (art. 10 para. 1 point 8 of the PIT Act). A flat bought in 2020 can be sold from 1 January 2026 without tax and without PIT-39. One bought in 2021 – only from 1 January 2027.

If you sold earlier, you pay 19% on the income (art. 30e) and file PIT-39 from 15 February to 30 April of the year following the sale; you pay the tax in the same period (art. 45 para. 1a point 3 and para. 4 point 4). For a sale in 2026 – by 30 April 2027. You file PIT-39 also when you use the housing relief: you show the exempt income in it. How to calculate revenue, costs and indexation we described in the article Tax on selling a flat within 5 years.

Example: a sale in Wroclaw and the purchase of a new flat

You bought a flat in 2022; the acquisition costs (price, notary fee, charges) were PLN 492 000. In August 2026 you sell it for PLN 640 000, and the costs of sale (e.g. energy certificate, commission) are PLN 15 000 – these are assumptions of the example, and we omit indexation of costs for simplicity.

Item	No relief	You spend PLN 400 000 on housing purposes	You buy a "two-bedroom" for PLN 662 405
Revenue (640 000 − 15 000)	625 000 PLN	625 000 PLN	625 000 PLN
Income (625 000 − 492 000)	133 000 PLN	133 000 PLN	133 000 PLN
Exempt income	0 PLN	133 000 × 400 000 / 625 000 = 85 120 PLN	133 000 PLN (expenses ≥ revenue)
Income subject to tax	133 000 PLN	47 880 PLN	0 PLN
Tax 19%	25 270 PLN	9 097 PLN	0 PLN
PIT-39 deadline	15.02–30.04.2027
Deadline for expenses	–	until 31.12.2029

The exemption works in proportion to the part of the revenue you spend on your own housing purposes within 3 years of the end of the year of sale (art. 21 para. 1 point 131). If you show exempt income and then do not spend the money, you must file a correction and pay the tax with interest (art. 30e para. 7). The catalogue of expenses – purchase, repayment of an earlier loan, renovation of your own unit – is discussed in the article Housing relief 2026.

Deleting the mortgage and flat insurance after the sale

When the loan is repaid from the sale price, the mortgage expires together with the bank's claim (art. 94 of the Act on land and mortgage registers and mortgages), but the entry in section IV remains until the court deletes it. You need: the bank's consent to deletion (usually together with a certificate of repayment), an application on the KW-WPIS form and a court fee of PLN 100 – half of the PLN 200 for entering a mortgage (art. 42 and 46 of the Act on court costs in civil cases).

Who files the application? Entitled to do so are, among others, the owner of the property and the person in whose favour the entry is to be made (art. 626² § 5 of the Code of Civil Procedure) – and after the sale the owner is already the buyer. That is why the deed usually records that the seller will deliver the bank's consent and that the application will be filed by the buyer or the notary (if the consent is ready at the signing), and who will pay the PLN 100. After a few weeks check the register online. How the whole transaction with a loan looks we describe in the article Selling a flat with a mortgage.

Insurance. The policy does not pass to the buyer automatically: transferring the rights requires the insurer's consent, unless the contract or general terms provide otherwise (art. 823 § 1 of the Civil Code). If the rights are not transferred, the insurance expires when the flat passes to the buyer (§ 3), and you are entitled to a refund of premium for the period of unused cover (art. 813 § 1). Submit a refund request with a copy of the deed. If the policy was assigned to the bank, the bank must first confirm repayment.

Buying a new flat after the sale? What is in our offer

The hardest thing is to match the handover of the old flat with moving into the new one. If you do not want to rent something "to tide you over", look for units in developments that are already completed. According to TM Invest offer data as of 27.09.2026:

Indicator	Warsaw	Wroclaw
Available flats in completed developments	673 (37 developments)	428 (24 developments)
2 bedrooms in completed developments – median price	726 794 PLN (40.7 m²)	699 000 PLN (44.8 m²)
2 bedrooms in the whole offer – median price	755 824 PLN (39.4 m²)	662 405 PLN (40.8 m²)
3 bedrooms in the whole offer – median price	935 503 PLN (58.3 m²)	878 658 PLN (57.6 m²)

Four ways to match the sale with the purchase – from a preliminary contract with deferred handover to a bridging loan – we described in the article How to buy a new flat while selling the old one. You can browse current flats in the catalogues new flats in Warsaw and new flats in Wroclaw.

Frequently asked questions

Summary

After selling a flat three deadlines matter most: the day the unit is handed over (protocol with meter readings), 14 days for the IN-1 correction and – for a sale within 5 years – 30 April of the following year for PIT-39. The rest – deregistration, electricity, the association, the mortgage and insurance – you will sort out in the first weeks on the basis of a well-written protocol.

Only planning a sale? We will value your flat and carry out the sale – from the advert to handing over the keys. And if you are buying a new flat with the sale proceeds, we will help you choose a unit from a developer, in most cases with no commission for you – the developer usually pays our fee.

Legal position as of September 2026. The calculations are indicative, and the article is not tax or legal advice – for your individual case consult a notary or tax specialist.

Sources

• Local Taxes and Charges Act, consolidated text Dz.U. 2025 item 707 – art. 6 para. 4–8, 9a, 11a
• Population Register Act, consolidated text Dz.U. 2026 item 384 – art. 27, 33, 35
• Gov.pl – Deregister from permanent residence
• Energy Law, consolidated text Dz.U. 2026 item 43 as amended – art. 4j para. 3, 3a, 4
• Act on ownership of premises, consolidated text Dz.U. 2026 item 232 – art. 15
• Act on keeping municipal areas clean and orderly, consolidated text Dz.U. 2025 item 733 – art. 2 para. 3
• Warsaw City Office – waste fee rates from 1.04.2026
• Resolution of the Wroclaw City Council no. XXXV/827/26 (Dz. Urz. Woj. Doln. 2026 item 3398) – waste fee
• Announcement on the upper limits of local tax and charge rates for 2026 (M.P. 2025 item 726)
• Personal Income Tax Act, consolidated text Dz.U. 2026 item 592 – art. 10 para. 1 point 8, art. 21 para. 1 point 131, art. 30e, art. 45
• Podatki.gov.pl – sale of real estate
• Civil Code, consolidated text Dz.U. 2026 item 795 – art. 548, 813, 823
• Act on land and mortgage registers and mortgages, consolidated text Dz.U. 2026 item 1066 – art. 94
• Act on court costs in civil cases, consolidated text Dz.U. 2025 item 1228 – art. 42, 46
• Code of Civil Procedure, consolidated text Dz.U. 2026 item 468 – art. 626² § 5
• Flat prices: TM Invest investment catalogue, as of 27.09.2026