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From 1 January 2027 you collect the Polish visitor fee, keep the register and file monthly information

This applies to properties in municipalities that have introduced the visitor fee (opłata miejscowa) or the spa fee. The act of 18 September 2026 makes the accommodation provider the payer. The panel prepares the register and the data for the information, and filing and payment stay with the property.

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What changes on 1 January 2027

The new art. 17 of the Polish act on local taxes and fees, in short:

The payer is the entity providing accommodation (sec. 9)

January 2027February 2027

  1. 14 January

    Last day of the stay

    • You keep a separate register for each property (sec. 15)
    • You give the person paying a confirmation (sec. 13)

  2. 31 January

    End of the month

    • The entry goes into the month of the last day of the stay, and at the end of the month you have four figures and a printout

  3. 15 February

    Deadline

    • By the 15th of the following month you file the information and pay the fee collected, less your commission (sec. 16)
    • Paying on time earns you 10% of the fee collected, and the municipality can set more (sec. 14)
    • The information is filed electronically with an electronic signature (sec. 18), and until 31 December 2029 it can be filed on paper (art. 6 of the amending act)

Example: a stay that ends on 14 January 2027

Who it applies to and where the rate comes from

The municipal council introduces the fee. Its resolution names the places, the rates, how to send the information and the type of signature (sec. 19). Existing resolutions on the fee lapse (art. 8 of the amending act), so you take the rate from the new one. The act caps it with limits that change every year.

If your municipality has no fee, leave the module off and checkouts stay out of the register.

  • Visitor fee in a place with landscape valueup to PLN 5.00 per night
  • Visitor fee in a spa protection areaup to PLN 5.50 per night
  • Spa feeup to PLN 6.86 per night
PLN per night. Limits from art. 17 sec. 2. The municipality sets the rate in its resolution.

The register lists every person, not just the one who booked

The act requires first name and surname, home address, the rate or the reason for not charging, the number of nights and the amount. A family with two children means four entries. For an organised group of schoolchildren, the number of people and the organiser's name and address are enough. An entry without complete details is marked by the panel: to complete.

Visitor fee register

Sample data
Property
Example Guesthouse
Month
January 2027
First name and surnameHome addressRate or reason for not chargingNumber of nightsAmount
Jan Kowalskiul. Przykładowa 1, 00-001 MiastoPLN 3.002PLN 6.00
Anna Kowalskaul. Przykładowa 1, 00-001 MiastoPLN 3.002PLN 6.00
Piotr Kowalskiul. Przykładowa 1, 00-001 MiastoPLN 3.002PLN 6.00
Zofia KowalskaTo completeA person up to 16 with a certified disability (point 3)2PLN 0.00
School group: 24 peopleOrganiser: Szkoła Podstawowa nr 1, ul. Szkolna 2, 00-002 MiastoAn organised group of schoolchildren and its carers (point 5)3PLN 0.00

Fields from art. 17 sec. 15. You keep a separate register for each property.

The entry is created at checkout

The panel takes the number of people, the nights and the rate from settings. The amount sits on the folio separately, as not hotel revenue, and the total shows it together with the stay. The entry goes into the month of the last day of the stay.

  • A different rate for one person, if the resolution provides for it
  • A correction to the number of nights
  • A confirmation of fee payment for the guest
  • A confirmation of advance payment, if you take the fee up front, as sec. 10 allows

The fee from one stay

Sample data

PLN 3.00 x 2 x 2

Fee collected
PLN 12.00
Payer commission, 10%
PLN 1.20
Amount to pay
PLN 10.80

The municipality sets the rate in its resolution. The one entered here is only an example.

The act gives 10% for paying on time. More only under a municipal resolution.

Statutory exemptions are on the list, and you enter the ones from your resolution

For each person you pick the reason for not charging, and the panel writes it into the register in place of a rate.

Rate or reason for not charging

Register entry

Sample data
First name and surname
Anna Kowalska
Rate or reason for not charging
One accompanying person (point 4)
Number of nights
2
Amount
PLN 0.00

At the end of the month you have four figures and a printout

Total collected, payer commission, amount to pay and the deadline. You print the information or save it as CSV, along with the register. The fields follow art. 17 sec. 17, also for a correction.

  • The panel lists what is missing from the information, such as the tax authority's name or the payer's tax number
  • Checkouts from this month with no register entry stand apart, with an Accrue button
  • Entries for people without a name or address are counted and marked
Atrium panel screen: The fee register in the panel

The fee register in the panel

Total collected
PLN 49.00
Payer commission, 10%
PLN 4.90
Amount to pay
PLN 44.10

Sample data: register for January 2027, the same figures as on the screen

Information and payment for January 2027 (sec. 16)

A stay over New Year splits in two

The old rules apply to the part of a stay before 1 January 2027, and the new ones from that date (art. 5 of the amending act). The panel charges only nights from 1 January 2027 and tells you on the folio how many nights you settle the old way.

  1. 30December
  2. 31December

Two nights the old way. The panel gives their number on the folio.

1 January 2027

  1. 1January
  2. 2January

Two nights under the new act. These the panel charges.

Example: a stay from 30 December 2026 to 3 January 2027

The panel prepares the data, and the property files

What the panel does

  • It creates the register entry at checkout
  • It puts the fee on the folio separately, as not hotel revenue
  • It writes the reason for not charging in place of a rate
  • It works out the total collected, the payer commission and the amount to pay, and gives the deadline
  • It prints the information and the register or saves them as CSV
  • It lists what is missing from the information

What the panel will not do

This stays with the property.

  • It will not send the information to the municipality or sign it
  • It will not make the transfer to the tax authority
  • It will not check whether your town has a fee or fetch the rate from the resolution: you enter it
  • It will not fill in the finance minister's template: you copy the panel's figures into the current one
  • It will not charge nights before 1 January 2027

FFoundation

Visitor fee questions

Does every guesthouse in Poland have to collect the fee from 2027?
No. Only a property in a place where the municipal council has introduced the visitor fee or the spa fee (art. 17 sec. 1 and 19 of the act on local taxes and fees).
When do I file the information and pay the fee?
By the 15th of the month after the month in which the fee was collected (art. 17 sec. 16).
Will Atrium file the information for me?
No. The panel works out the data and prints the information or saves it as CSV. Filing, signing and the transfer stay with you.
How much can I keep for collecting the fee?
For payment on time, 10% of the fee collected, unless the municipal council has set more (art. 17 sec. 14). You set the percentage in the panel, and above 10 only under a resolution.
Do I have to collect every guest's address?
Yes, the register requires the first name, surname and home address of the person you accommodate (art. 17 sec. 15 point 1). The exception is organised groups of schoolchildren: the number of people and the organiser's name and address.
Do children pay the visitor fee?
The act does not exempt children for their age alone. It exempts people up to 16 with a certified disability and organised school groups. A municipality can add an exemption based on age, so check the resolution.
Can I file the information on paper?
Yes, until 31 December 2029 (art. 6 of the act of 18 September 2026). After that only electronically, with an electronic signature.
Does the fee count as revenue in the reports?
No. It sits separately in the panel and does not increase revenue in reports. Ask your accountant how to treat it in your books.
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