Profil Zaufany, mObywatel, eZUS (PUE ZUS), e-Urząd Skarbowy: logging in as a foreigner
Which login opens CEIDG, the tax office, ZUS and KSeF, how to get a Profil Zaufany without a Polish bank, and how to give your accountant access.
In short
- Profil Zaufany (the trusted profile) is the free government login. It opens biznes.gov.pl (CEIDG), e-Urząd Skarbowy, ZUS and KSeF, but it needs a PESEL.
- Without a Polish bank, confirm it in person at a confirmation point, such as a tax office, with your passport or residence card. The video-call route needs a Polish ID card or Polish passport.
- eZUS also has its own login and password, with a code by SMS or e-mail. KSeF also accepts a qualified e-signature, a KSeF token or a KSeF certificate.
- A qualified signature without your PESEL or NIP, which is usual for one issued abroad, works in KSeF only after you register it with the tax office on
ZAW-FA. - Your accountant needs
UPL-1for the tax office,PELfor ZUS and a permission in KSeF. All three are free and can be withdrawn. - A Profil Zaufany is valid for 3 years. Extend it from your account before it runs out.
To use Polish government portals, you mostly need one key: the profil zaufany (trusted profile), a free government login and e-signature. It needs a PESEL, the Polish personal number. If you have no Polish bank, you confirm it in person at an office with your passport or residence card, and from then on you can deal with the tax office, CEIDG, ZUS and KSeF online.
Most portals send you through the same sign-in page, login.gov.pl, so one Profil Zaufany covers nearly all of them.
Which login opens which service
Five portals matter when you run a business in Poland:
- biznes.gov.pl: the business portal, where you deal with CEIDG, the public register of sole traders.
- e-Urząd Skarbowy: the online tax office.
- eZUS: the portal of ZUS, the social insurance institution.
- KSeF: the national e-invoicing system.
- e-Doręczenia: the official electronic mail service.
They overlap, but not completely.
| Service | What you do there | How you log in |
|---|---|---|
| biznes.gov.pl | Register or change your business in CEIDG; the business mailbox | login.gov.pl (Profil Zaufany or the Polish e-ID card, e-dowód) or a qualified e-signature |
| e-Urząd Skarbowy | Tax returns, certificates, UPL-1 |
Profil Zaufany, the mObywatel app, online banking or e-dowód |
| eZUS (formerly PUE ZUS) | ZUS returns, requests, PEL |
Its own login and password, or login.gov.pl (Profil Zaufany, bank, mObywatel, e-dowód) |
| KSeF | E-invoices, permissions | login.gov.pl (mObywatel, bank, e-dowód, Profil Zaufany), a qualified signature, a KSeF token or certificate |
With the free public provider, your e-Doręczenia mailbox sits in your biznes.gov.pl account.
Details worth knowing
e-Urząd Skarbowy also lets you in with “authorising data”. These are your PESEL or NIP (tax number), your date of birth, the total revenue from an earlier Polish tax return, an amount from one payer’s information slip (such as a PIT-11), and the overpayment or tax due on that return. This gives you only your own data and the Twój e-PIT service, not the full portal. It works only once you have filed a return in Poland.
eZUS asks for a password of at least 12 characters and a code sent by SMS or e-mail. The login is your e-mail address or a mobile number registered in Poland. You can confirm a new eZUS account through login.gov.pl, by a video call with ZUS staff (e-wizyta) or at a ZUS office, so you do not need a Profil Zaufany for it. To sign documents in ePłatnik, the filing tool inside eZUS, you need a Profil Zaufany, a qualified signature or the personal signature of a Polish e-dowód.
KSeF has used login.gov.pl since 14 February 2026. A PESEL on its own never gets you in. A sole trader who logs in through login.gov.pl has owner rights automatically, so there is nothing to file first.
mObywatel, the government app, can file CEIDG applications since 21 April 2026, but not in every case. If you are insured abroad or have a foreign correspondence address, use biznes.gov.pl instead.
For foreigners: foreigners with a PESEL and a working Profil Zaufany report that they can use mObywatel, but we found no official page that says so. Which documents the app can show for a foreigner is unclear, so do not count on it as your ID.
What you need for a Profil Zaufany
Anyone aged 13 or over with a PESEL and legal capacity can set one up. It is free. You register at pz.gov.pl with an e-mail address and a phone number for SMS codes, then confirm that the profile is really yours.
It is valid for 3 years from the day it is confirmed. To extend it for another 3 years, log in and choose Przedłuż ważność (extend validity).
No PESEL yet? Get that first. It is free at any municipal office, and EU citizens usually get one automatically when they register their address. Our guide to NIP, REGON and PESEL explains how.
Getting a Profil Zaufany without a Polish bank
There are several ways to confirm the profile. Not all of them work for a foreigner.
| Way to confirm | Works for a foreigner? |
|---|---|
| In person at a confirmation point, with an ID document | Yes. A passport or residence card is accepted |
| Through a bank or Poczta Polska’s envelo account | Only if your bank offers it; not every bank does for foreigners |
| Video call with an official | No. It needs a Polish ID card or a Polish passport |
| e-dowód with a card reader or phone | No. It is the Polish ID card |
| A qualified certificate with an NFC reader and the Podpis GOV app | Possibly, if you already have one; check with the service desk |
For most foreigners the in-person route is the simplest:
- Fill in the form at pz.gov.pl and choose confirmation at a point.
- Find a confirmation point with the locator on pz.gov.pl. Tax offices, voivodeship offices and selected post offices confirm profiles, and there are points abroad too.
- Go there with your passport or residence card.
- Log in once to check it works, and note the date it expires.
Tip: you can register with a foreign phone number. Then call the service desk on +48 42 253 54 50 (working days, 7:00 to 18:00 Polish time) to have it verified. The FAQ on gov.pl links the list of foreign operators that can receive the codes.
No PESEL: a qualified signature or an EU eID
Without a PESEL there is no Profil Zaufany. The usual alternative is a qualified electronic signature: a paid product from a trust service provider, often issued after an identity check by video. It signs CEIDG applications on biznes.gov.pl and can log you in to KSeF.
If the certificate carries neither your PESEL nor your Polish NIP, which is usual for one issued abroad, KSeF recognises it only after you send your tax office a ZAW-FA form with the certificate’s fingerprint (a code worked out from the certificate).
The rules for registering a sole trader (JDG, jednoosobowa działalność gospodarcza) also tighten on 1 November 2026. From that day a foreigner applying to CEIDG must have a PESEL or, if none was given, the cross-border identifier an EU member state issues under eIDAS (the EU’s e-ID rules). Businesses already in CEIDG without either must add one by 1 June 2030, or the entry is struck off.
Watch out: a CEIDG application that accepts an EU eID number does not prove that you can log in with your home country’s e-ID everywhere. We could not confirm which portals accept a foreign e-ID, so ask the biznes.gov.pl help centre before you rely on it. If you are still planning your business, see can a foreigner open a JDG.
Giving your accountant access
Your accountant should not use your login. Each portal has its own authorisation, and you can withdraw each one.
| Where | What you give | How to withdraw |
|---|---|---|
| Tax office | UPL-1: signs and sends your tax returns electronically, valid at every tax office |
OPL-1 |
| ZUS | PEL: power of attorney, filed in eZUS or on paper |
PEL-O |
| KSeF | A permission in the KSeF Taxpayer App | Remove it in the app |
UPL-1is free and filed in e-Urząd Skarbowy or on paper. Since 16 June 2026 it also covers signing the year-endJPK_PKPIR,JPK_EWPandJPK_STfiles (your books and asset register in electronic form).PEL: to let the accountant send your monthlyZUS DRAreturn, accounting firms usually ask you to allow both dealing with ZUS and acting through the eZUS portal.- KSeF: log in, open permission management, choose the person or the accounting firm (by its NIP) and the scope: issue invoices, view invoices, manage or pass on permissions. A firm can then pass access to its staff. More in KSeF explained.
When ZAW-FA is needed
A sole trader who logs in through login.gov.pl needs no ZAW-FA. The form is for a business with no other way to name its first KSeF user, such as a company (sp. z o.o.) without a qualified e-seal, and for a sole trader whose qualified signature carries no PESEL or NIP (see above). Since 1 January 2026 you cannot send it through ePUAP, the older government e-inbox. File it on paper, in e-Urząd Skarbowy or through e-Doręczenia.
If you change accountants, withdraw the old office’s permissions in all three places and grant the new office’s. Our list of what to send your accountant covers the documents side.
When a login stops working
Most login problems have one of a few causes.
- Profil Zaufany expired. It lasts 3 years. Extend it from your account while it still works, and put the date in your calendar.
- Forgotten Profil Zaufany password. On pz.gov.pl choose Nie pamiętam hasła (I forgot my password) and follow the e-mail.
- eZUS code not arriving. The code goes to the recovery channel in your eZUS profile (SMS or e-mail). Keep that phone number and address up to date, especially after changing SIM cards or countries.
- KSeF token refused. Tokens from the old KSeF 1.0 do not work in KSeF 2.0, so generate a new one. The regulation still allows token login only until 31 December 2026. The Ministry of Finance has said tokens will stay, but the amendment has not been made yet, so check before the year ends.
- KSeF certificate expired. Certificates are valid for at most 2 years and can be renewed only while they are still valid.
- Official letters you never saw. They may be in your e-Doręczenia mailbox, not in the portal you were checking. See the e-Doręczenia guide.
What to do next
- Get a PESEL if you do not have one.
- Set up a Profil Zaufany at pz.gov.pl and confirm it at a tax office or other confirmation point.
- Log in once to biznes.gov.pl, e-Urząd Skarbowy, eZUS and KSeF, so you know each one works before a deadline.
- Give your accountant
UPL-1,PELand a KSeF permission, if they file for you. - Put the expiry dates of your Profil Zaufany and any KSeF certificate in your calendar.
Questions people ask
Can I get a Profil Zaufany without a PESEL?
Do I need a Polish phone number?
Can I log in with my home country's e-ID?
Is e-Urząd Skarbowy available in English?
My accountant says they cannot send my ZUS return. What is missing?
PEL power of attorney, filed in eZUS or on paper. Accounting firms usually ask you to allow both dealing with ZUS and acting through the eZUS portal.Official sources
We check every figure and date against these pages. Rules change: when in doubt, the official page wins.
- Profil zaufany: najczęściej zadawane pytania (gov.pl)gov.pl
- Profil zaufany: jak założyć (biznes.gov.pl)biznes.gov.pl
- e-Urząd Skarbowy: logowanie (podatki.gov.pl)podatki.gov.pl
- PUE ZUS zmienia się w eZUS (zus.pl, 29 Aug 2024)zus.pl
- UPL-1: pełnomocnictwo do podpisywania deklaracji (biznes.gov.pl)biznes.gov.pl
- Jak zarejestrować konto na eZUS (zus.pl)zus.pl
- KSeF regulation: logins, tokens, certificates, ZAW-FA, Dz.U. 2025 poz. 1815 (Sejm)api.sejm.gov.pl
- CEIDG Act amendment, Dz.U. 2026 poz. 507 (Sejm)api.sejm.gov.pl
This is general information, not tax or legal advice for your situation. Polish rules change often; we last checked the facts on this page on September 24, 2026. For a decision that matters, ask an accountant or your tax office.