You have the keys to a developer flat and the first questions are already piling up: when do you start paying service charges, is the electricity on, and who gets the meter readings? The short answer (legal position as at October 2026): the day from which you bear the costs of the unit follows from your developer agreement (umowa deweloperska) and the handover protocol. Advance payments to the owners’ community are due in advance, by the 10th of the month. You sign the electricity contract yourself with an energy supplier, while water and heating are allocated by the building manager. Two official deadlines follow: the IN-1 tax information within 14 days and address registration within 30 days. At the notarial deed you also receive the energy performance certificate.
Below is a list of matters in the order in which they usually come up. All rules and amounts are stated as at October 2026.
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| Matter | When | Basis |
|---|---|---|
| Numbers and readings of all meters, number of keys | at handover, in the protocol | market practice |
| From when you pay the costs of the unit | check before handover | developer agreement, art. 548 k.c. |
| Advance for management costs | in advance, by the 10th of the month | art. 15 ust. 1 of the Act on Ownership of Premises |
| Electricity contract with a supplier | before moving in | art. 5 of the Energy Law, Stoen procedure |
| Defects noticed after handover | report to the developer (preferably in writing) | art. 41 ust. 19 of the Developer Act |
| Energy performance certificate | at the notarial deed | art. 11 of the Act on the energy performance of buildings |
| IN-1 information to the city office | 14 days | art. 6 ust. 6 of the Act on local taxes and fees |
| Address registration | by the 30th day (non-EU/EFTA foreigners: the 4th day) | art. 27 and 41 of the Act on population records |
You have the keys but no deed yet: from when do you pay service charges?
Under a developer agreement, the handover of the unit comes before the deed transferring ownership. It takes place once the occupancy permit decision has become final and in your presence (art. 41 ust. 1–2 of the Developer Act, consolidated text Dz.U. 2026 item 880). If you received the keys at handover, for some time you live in a unit that formally still belongs to the developer.
The Act on Ownership of Premises (consolidated text Dz.U. 2026 item 232) obliges the owner of a unit to share in management costs (art. 13 ust. 1). Owners cover these costs through advance payments made in advance, by the 10th day of each month (art. 15 ust. 1). On a sale, the Civil Code assumes that the benefits and burdens of the thing pass to the buyer when it is handed over, but the parties may provide for another moment (art. 548 § 1–2 k.c.).
What this means in practice:
- the answer to “from when do I pay” is in your developer agreement. Look for provisions on the costs of maintaining the unit and the day it is handed over;
- write the date the keys are handed over into the protocol. It will be the reference point for settling up with the developer or the manager;
- before you pay, ask the manager in writing for the account number and the amount of the first advance.
If you are still renting, for the first months you pay twice: rent and advances to the community. We show how to work out that cost in our piece on what waiting for the keys to a flat under construction costs.
If the developer delays the deed: the date for transferring ownership is set out in the agreement. Once it passes, you set the developer an additional 120-day period, and if that also passes without result, you may withdraw from the agreement and keep your claim for a contractual penalty for the delay (art. 43 ust. 1 pkt 6 and ust. 3 of the Developer Act).
What is in the “czynsz” and what do you pay separately?
In a new block, “czynsz” (rent, service charge) is an advance towards the costs of managing the common property. Among these costs the Act lists in particular (art. 14 of the Act on Ownership of Premises):
- repairs and routine maintenance;
- electricity, heat, gas and water for the common property, the shared aerial and the lift;
- insurance, taxes and other public charges, unless unit owners pay them directly;
- keeping the building clean and tidy;
- the remuneration of the management board or manager.
Your share of these costs depends on floor area. The share is the ratio of the usable area of your unit, with its ancillary rooms, to the total area of all units with such rooms (art. 3 ust. 3), and expenses for the common property are divided according to shares (art. 12 ust. 2).
The amount of the advances does not stay fixed throughout the life of the building. The community’s accounting period is the calendar year (art. 29 ust. 1a). The owners’ meeting is held at least once a year, no later than in the first quarter, and adopts, among other things, the annual management plan and the charges to cover management costs (art. 30 ust. 1 pkt 3 and ust. 2 pkt 1). A management board or manager serving the building from the start may already have been designated in the deed when the first unit was separated. That method of management binds every later buyer too, and it can be changed by a resolution recorded by a notary (art. 18 ust. 1–2a).
Water. In a multi-unit building the water contract is concluded by the building owner or manager, who allocates the costs to the units. The total charged to residents cannot exceed the costs the owner or manager itself bears towards the water company. The company concludes a contract directly with a resident only at the request of the owner or manager, once the conditions of the Act are met (art. 6 ust. 5–6 and art. 26 ust. 2–3 of the Act on collective water supply, consolidated text Dz.U. 2024 item 757). So you usually pay for water in advances, based on the water meters in the unit.
For orientation, MPWiK rates in Warsaw for households in the first year of the tariff in force from 11 July 2026 (a 36-month tariff):
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| Service | Net | Gross (VAT 8%) |
|---|---|---|
| Water, per 1 m³ | PLN 6.00 | PLN 6.48 |
| Sewage, per 1 m³ | PLN 9.14 | PLN 9.87 |
The subscription fee depends on the customer group. For example, with meter-based billing and an e-invoice it is PLN 9.85 net per service, and with a paper invoice PLN 12.18 net. It applies to whoever holds the contract with MPWiK, which in a block is usually the manager.
Heating and hot water. If the only recipient of heat for the building is its owner or manager, that party allocates the costs to the units. It chooses the method (heat meters, cost allocators, hot water meters and others) in internal billing rules and informs unit users within 14 days (art. 45a ust. 6 and 8–10 of the Energy Law). Ask the manager for these rules straight after you get the keys.
How do you switch on electricity in a new flat in Warsaw?
Electricity is the utility you arrange yourself. Energy is supplied after connection to the grid, under a sales contract and a distribution services contract. Both can be combined in one comprehensive contract (art. 5 ust. 1 and 3 of the Energy Law, consolidated text Dz.U. 2026 item 43). In practice, with a comprehensive contract you receive one bill instead of two.
The operator of the Warsaw distribution network is Stoen Operator. According to its description of the procedure for a new customer (as at October 2026):
- You choose an energy supplier and sign a contract with them.
- The supplier notifies the contract to Stoen Operator.
- To start supply you need the “Zgłoszenie gotowości instalacji odbiorczej” (notice that the installation is ready).
- In a multi-unit building the contract takes effect when the meter is unblocked.
Before you go to a supplier, ask the developer or manager which documents on the installation in your unit you will receive and whether the meter is already fitted. It is hard to start finishing work without power, so it is worth sorting this out in the first days.
The meter may later be replaced with a remote-reading meter. The Energy Law requires operators to install such meters in at least 80% of metering points, households included, by 31 December 2028 (art. 11t ust. 1). Stoen Operator states that the replacement carries no extra cost.
Meters: what to record at handover
The Developer Act requires defects to be recorded in the handover protocol (art. 41 ust. 3). It says nothing about meters. Entering their numbers and readings in the protocol is market practice, but it is exactly what protects you from paying for consumption during construction. Enter or add to the protocol:
- the number and reading of the electricity meter;
- the numbers and readings of the cold and hot water meters;
- the numbers and readings of the heat meter or cost allocators, if there are any in the unit;
- the number of keys, remote controls and access cards;
- the date and time of the readings.
Photograph each meter with its number visible and keep the photos together with a copy of the protocol.
A defect after handover: what about the deadlines?
Some defects only show up after a few days of living in the flat or during the first works. If you find them between signing the handover protocol and the transfer-of-ownership deed, you can report them to the developer, and the deadlines run from the day of the report (art. 41 ust. 19). The sequence is:
- The developer has 14 days to accept the defects or refuse with reasons. No answer within that time counts as acceptance (art. 41 ust. 4–5).
- It repairs accepted defects within 30 days (art. 41 ust. 6).
- If despite due diligence it cannot manage this, it names another deadline and gives reasons (art. 41 ust. 7).
- Only if it fails to repair the defects by then or does not name a deadline do you set a new one, and after it passes you may have the defects repaired at the developer’s expense (art. 41 ust. 8).
After the deed, the statutory warranty under the Civil Code applies (art. 41a of the Developer Act): for real property the seller is liable for physical defects found within 5 years of handover (art. 568 § 1 k.c.). We cover the handover itself in our piece on taking over a ready unit and the deadlines for fixing defects. If you plan works in the flat, also read about turnkey finishing from the developer versus doing the renovation yourself after handover.
The notarial deed: energy certificate and land and mortgage register
Energy performance certificate. The developer, as seller, gives it to the buyer at the notarial deed. You cannot waive the right to receive it. The certificate is valid for 10 years from issue (art. 11 ust. 1 pkt 1 and ust. 4 and art. 14 ust. 1 of the Act on the energy performance of buildings, consolidated text Dz.U. 2024 item 101).
Land and mortgage register (księga wieczysta). The court fee for an application to enter ownership is PLN 200, and the same for entering a mortgage. For entering a share, for example in a multi-space garage, the fee is proportionate but not lower than PLN 100 (art. 42 ust. 1–2 of the Act on court costs in civil cases).
PCC. A purchase from a developer is subject to VAT, so you do not pay tax on civil-law transactions. The exception is 6% PCC on a sale agreement for the sixth and each further residential unit to the same buyer in a building or buildings on one plot of land (art. 2 pkt 4 lit. a and art. 7a of the PCC Act, consolidated text Dz.U. 2026 item 191).
Property tax: IN-1 within 14 days
An individual files the property information form (IN-1) within 14 days of the circumstances giving rise to the tax obligation, also electronically (art. 6 ust. 6 and 9a of the Act on local taxes and fees, consolidated text Dz.U. 2025 item 707). The safest course is to file IN-1 straight after the notarial deed, and if you are unsure which day to count the 14 days from, ask the office.
When will you pay for the first time? For a newly built building the tax obligation arises on 1 January of the year following the year in which construction was completed or the building began to be used before final finishing (art. 6 ust. 2). If the building was completed in earlier years, the general rule applies: the obligation arises from the first day of the month following the month in which the circumstances arose (art. 6 ust. 1), and the tax for that year is calculated proportionally to the number of months (art. 6 ust. 5). The office sets the tax in a decision. It is paid in instalments due by 15 March, 15 May, 15 September and 15 November, and an amount up to PLN 100 in one go on the first instalment date (art. 6 ust. 7 and 11a).
The Warsaw rate for 2026 for residential buildings is PLN 1.25 per m² of usable area (resolution of the Warsaw City Council no. XXIX/1066/2025). It is the maximum allowed for 2026 by the Minister of Finance and Economy (M.P. 2025 item 726). Example at the 2026 rate: for 50 m² of usable area of the unit that is PLN 62.50 a year (our own calculation, for the unit’s floor area only). If the tax obligation arises only on 1 January 2027 (art. 6 ust. 2), the rates adopted for 2027 will apply. The final amount is stated in the decision. If you hold a share in a multi-space garage in a residential building, you pay tax according to your share, without joint liability for the other co-owners (art. 3 ust. 4a).
Address registration: 30 days or 4 days
A Polish citizen registers by the 30th day after arriving at the new place (art. 27 ust. 1 of the Act on population records, consolidated text Dz.U. 2026 item 384). EU, EFTA and Swiss citizens also have 30 days, while other foreigners must register by the fourth day (art. 41 ust. 1 and 3). If you are moving in with a partner from outside the EU and EFTA, that deadline is the shortest on the whole list.
Registration is free of charge; the PLN 17 stamp duty is paid only if you act through a representative. You need a document proving your legal title to the unit, for example a civil-law contract, a copy of the land and mortgage register or an extract from its sections I and II, an administrative decision or a court ruling (art. 28 ust. 2b). Since 1 January 2026 you can do this online only using e-Delivery (e-Doręczenia).
If you are a foreigner and do not read Polish
Almost all the documents in this process are in Polish: the developer agreement, the handover protocol, correspondence with the manager and the tax information. The Developer Act says nothing about the language of the prospectus and the agreement, so it gives no right to a translation. The notarial deed is drawn up in Polish. If you do not speak Polish and no translation is attached, the notary translates the deed personally or with a sworn translator (tłumacz przysięgły) and must make sure that you understand its content and meaning (art. 2 § 3, 87 § 1 pkt 1 and 94 § 1 of the Notary Law, consolidated text Dz.U. 2026 item 614).
In practice this means three things:
- read the handover protocol, where you sign the meter readings and the list of defects, with a translation before you sign, not “roughly”;
- the registration deadline for foreigners from outside the EU and EFTA is the fourth day, so prepare the document proving your title to the unit in advance;
- send written notices to the developer and the manager about defects and advances in Polish and keep copies.
FAQ
When do I start paying service charges on a flat bought from a developer?
The Act on Ownership of Premises puts management costs on the owner of the unit (art. 13 ust. 1), and before the transfer-of-ownership deed you are not yet the owner. The Civil Code links the benefits and burdens of a thing to the moment it is handed over, but the parties may agree another moment (art. 548). So the date you start paying follows from your developer agreement and the handover protocol. Legal position as at October 2026.
How do I set up electricity in a new flat in Warsaw?
You choose an energy supplier and sign a contract with them. The supplier notifies Stoen Operator, the operator of the Warsaw distribution network. You need the “Zgłoszenie gotowości instalacji odbiorczej” (notice that the installation is ready). In a multi-unit building the contract takes effect when the meter is unblocked (stoen.pl, as at October 2026).
Do I have to sign a water contract with MPWiK?
As a rule, no. In a multi-unit building the water contract is concluded by the building owner or manager, who then allocates the costs to the units (art. 6 ust. 5 and art. 26 ust. 2 of the Act on collective water supply). A contract with a resident is possible only at the request of the owner or manager and if the conditions of the Act are met. Legal position as at October 2026.
When will I pay property tax for a new flat for the first time?
For a building completed in the year of purchase, the tax obligation arises on 1 January of the following year (art. 6 ust. 2 of the Act on local taxes and fees). If the building was completed earlier, the obligation arises from the first day of the month following the month in which the relevant circumstances arose (art. 6 ust. 1). You file the IN-1 information within 14 days. The amount is set by a decision. In Warsaw the 2026 rate for residential buildings is PLN 1.25 per m²; tax up to PLN 100 is paid in one go on the first instalment date (art. 6 ust. 11a).
By when must I register my address in the new flat?
A Polish citizen by the 30th day after arriving at the new place (art. 27 ust. 1 of the Act on population records). EU, EFTA and Swiss citizens have the same time, while other foreigners must register by the fourth day (art. 41). Registration is free of charge. Legal position as at October 2026.
What should I do about a defect I noticed after handover but before the deed?
Report it to the developer. Defects found between signing the handover protocol and the transfer-of-ownership deed can be reported, and the 14-day response period and 30-day repair period run from the day of the report (art. 41 ust. 19 of the Developer Act, consolidated text Dz.U. 2026 item 880). If the developer cannot manage it despite due diligence, it names another deadline with reasons (art. 41 ust. 7). Legal position as at October 2026.
Is someone close to you only now choosing a flat from a developer? Suggest they write to us before the first visit to the developer’s sales office (biuro sprzedaży). We register the client there before the first visit, go together, go through the information prospectus and the draft agreement with them, including the provisions on the day the unit is handed over and the costs of keeping it, and point out what to ask the developer or a lawyer. We serve clients in 7 languages. A buyer on the primary market pays us no fee. See how we help when you buy from a developer.
Jawno · Vladyslav Moroz, real estate agent, sole trader with civil liability (OC) insurance · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position as at October 2026.