Where Should You Report the Purchase of an Apartment? Overview of the Most Important Institutions

After finalizing the transaction, the buyer is required to notify several institutions about the change of property ownership. Before you start furnishing your new apartment, it is worth planning the order of these steps. You should contact:

• the city or municipal office (IN-1 form),
• the district court (land and mortgage register department),
• the tax office,
• the property manager or homeowners’ association,
• utility providers.

Failure to complete these formalities on time may result in administrative consequences or delays in utility services. It is therefore worth preparing a checklist in advance to efficiently complete all formalities after purchasing an apartment and focus stress-free on arranging your new home.

Reporting the Purchase of an Apartment to the City Office – Property Tax

Reporting the purchase of an apartment to the city or municipal office is an obligation arising directly from tax regulations. You have exactly 14 days from the date of signing the notarial deed to complete this formality. During this time, you must submit the IN-1 form, which is the information declaration regarding real estate and construction structures.

1. The IN-1 form can be submitted in three ways:
2. In person at the city or municipal office responsible for the property’s location.
3. By post, sending the completed document to the office address.
4. Electronically via the ePUAP platform.

In the form, you provide your identification details, the property address, its usable area, and the acquisition date. Based on the submitted information, the office will issue a decision determining the amount of property tax you will pay as the new owner. Missing the 14-day deadline may result in tax penalties.

When buying an apartment from a developer, the obligation to submit the IN-1 form rests with the buyer, not the developer. If you are considering:

• an apartment in Ożarów Mazowiecki,
• an apartment in Warsaw’s Białołęka district,

it is worth planning this formality even before receiving the keys.

District Court, Tax Office, and Other Formalities

The entry into the land and mortgage register is a key step confirming your ownership rights against third parties. The application for registration is submitted to the land and mortgage register department of the district court responsible for the property’s location. In practice, the notary often submits the application directly after signing the notarial deed, but it is worth confirming this.

As for the tax office, when purchasing an apartment on the secondary market, the notary collects the civil law transaction tax (PCC) amounting to 2% of the property value and pays it on your behalf. When purchasing from a developer on the primary market, the transaction is subject to VAT, so PCC tax generally does not apply. In such cases, the buyer does not need to independently contact the tax office regarding this matter.

Before making a final decision, it is also worth carefully analyzing the additional costs involved in purchasing an apartment, including notarial and court fees.

Where Should You Report the Purchase of an Apartment From a Developer? Property Management and Utilities

After receiving the keys, you should contact the property manager or homeowners’ association administrator as soon as possible. From that moment on, you become a party to the agreement regarding the use of common areas and will be responsible for operational costs. The administrator will determine the amount of advance payments for the renovation fund and fees for cleaning services, elevators, and other shared facilities.

It is equally important to transfer or conclude new agreements with utility providers. This mainly concerns:

• electricity,
• gas,
• water supply and sewage disposal,
• district heating (if the building is connected to the heating network).

When purchasing an apartment from a developer, utility agreements are usually concluded for the first time under your own name. Record the meter readings on the day of the apartment handover to avoid any potential billing disputes later on.

FAQ – Frequently Asked Questions

What Must Be Reported to the Office After Buying an Apartment?

You must submit the IN-1 form to the city or municipal office responsible for the property’s location within 14 days from the purchase date. This form is used to determine the property tax amount.

Is It Mandatory to Report the Purchase of an Apartment?

Yes, reporting the purchase of an apartment is mandatory. This applies both to the city office for property tax purposes and to the district court for entry into the land and mortgage register.

Where Should the Purchase of an Apartment Be Reported?

The purchase of an apartment should be reported to the city or municipal office (IN-1 form), the land and mortgage register department of the district court, the property manager, and utility providers. In the case of the secondary market, contact with the tax office regarding PCC tax is also required, although in practice the notary usually handles its collection.