{"id":756,"date":"2026-10-20T11:08:00","date_gmt":"2026-10-20T09:08:00","guid":{"rendered":"https:\/\/tenanto.pl\/?p=756"},"modified":"2026-09-25T14:57:43","modified_gmt":"2026-09-25T12:57:43","slug":"waste-declaration-renting-flat-who-files-pays","status":"publish","type":"post","link":"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/","title":{"rendered":"Waste Declaration and Renting a Flat: Who Files and Who Pays"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">When a flat is rented out, the property owner files the waste declaration with the municipality. In a block with separately owned units, the housing community or the cooperative does it. The tenant does not take over this duty automatically and pays for waste only if the lease says so. A real-life case: one person used to live in the flat, and now three people live there. You have to report the new number of residents to the right body and agree with the tenants who will cover the higher fee. Below I explain who settles with the municipality, when to report a change and how to put it in the lease.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Spis tre\u015bci<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Who_files_the_waste_declaration_when_a_flat_is_rented_out\" >Who files the waste declaration when a flat is rented out?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#House_block_with_a_housing_community_cooperative_who_settles_with_the_municipality\" >House, block with a housing community, cooperative: who settles with the municipality<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Change_in_the_number_of_residents_when_to_report_it_to_the_municipality_or_the_manager\" >Change in the number of residents: when to report it to the municipality or the manager<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Who_pays_for_waste_the_tenant_or_the_owner\" >Who pays for waste: the tenant or the owner?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Waste_fee_in_the_lease_how_to_set_out_the_settlement\" >Waste fee in the lease: how to set out the settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Waste_declaration_when_renting_what_to_do_when_three_people_live_there_instead_of_one\" >Waste declaration when renting: what to do when three people live there instead of one<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/tenanto.pl\/en\/waste-declaration-renting-flat-who-files-pays\/#Frequently_asked_questions\" >Frequently asked questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_files_the_waste_declaration_when_a_flat_is_rented_out\"><\/span>Who files the waste declaration when a flat is rented out?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The property owner, as defined in the act, is responsible to the municipality. In a building with separately owned units, this is the housing community or the cooperative. <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/733\" rel=\"nofollow\">The Act on Maintaining Cleanliness and Order in Municipalities<\/a> defines the owner broadly in Article 2(1)(4) and also includes other entities that control the property. What if several entities meet the definition at the same time? Then Article 2(2a) points to the one that actually controls the property. The parties can, however, agree in a written contract who is to be obliged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In a block with a housing community or a cooperative, renting alone does not shift the declaration duty to the tenant. Full stop. There are also borderline cases, e.g. renting out an entire house where the tenant actually controls the property. Clarify such cases at the municipal office or with a lawyer (you will not settle them on a forum).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"House_block_with_a_housing_community_cooperative_who_settles_with_the_municipality\"><\/span>House, block with a housing community, cooperative: who settles with the municipality<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Who files the declaration depends on the type of property, not on who lives in it. The table shows three typical situations for a landlord.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr><th>Type of property<\/th><th>Who files the declaration with the municipality<\/th><th>What the owner of the rented unit does<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Single-family house<\/td><td>The owner or the entity named in a written contract (Article 2(2a))<\/td><td>Files the declaration and its updates or makes sure the named entity does it<\/td><\/tr>\n<tr><td>Building with separately owned units and a housing community<\/td><td>Housing community<\/td><td>Pays the fee for the part covering their unit and passes the data to the building manager (Article 2(3) and (3a))<\/td><\/tr>\n<tr><td>Cooperative building<\/td><td>Housing cooperative<\/td><td>Settles with the cooperative as the owner or holder of the unit<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The calculation method and the rate are set by a resolution of the municipal council, so each municipality has its own rules. You will find the current ones in the resolution, at the municipal office or from the building manager.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Change_in_the_number_of_residents_when_to_report_it_to_the_municipality_or_the_manager\"><\/span>Change in the number of residents: when to report it to the municipality or the manager<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Has something changed that affects the amount of the fee, e.g. the number of people living there? You need to file a new declaration or inform the building manager. The deadlines come from Article 6m, whose wording is given in the consolidated text of the waste act. The first declaration is filed within 14 days from the day the first resident moved into the property. A new one is filed by the 10th day of the month following the month in which the change occurred.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What counts is the people who actually live in the unit. Not the registered ones. That is why <a href=\"https:\/\/tenanto.pl\/en\/tenant-residence-registration-landlord-consent\/\">registering a tenant&#8217;s residence<\/a> decides nothing here. What the owner does:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Checks with the municipality how the fee is calculated.<\/li>\n<li>Checks who files the declaration: the owner or the housing community or cooperative.<\/li>\n<li>Reports the new number of people to the office or the manager.<\/li>\n<li><a href=\"https:\/\/tenanto.pl\/en\/features\/\">Keeps the proof of filing<\/a>.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">When <a href=\"https:\/\/tenanto.pl\/en\/renting-rooms-in-a-flat-one-lease-or-separate\/\">renting rooms to several people<\/a>, tenants can change every few months. You update the waste declaration after each such change. Also when the number of residents goes down (owners forget this most often, even though they then pay too much).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_pays_for_waste_the_tenant_or_the_owner\"><\/span>Who pays for waste: the tenant or the owner?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The owner pays the municipality or the housing community. The tenant <a href=\"https:\/\/tenanto.pl\/en\/utilities-tenancy-agreement-flat-fee-meters-rebilling\/\">reimburses the owner for this cost<\/a> only under the lease. No such clause? Then the landlord has no clear basis to charge the tenant the waste fee. And one more thing: even the best-written lease does not change who is responsible to the municipality. It is a civil-law relationship between the parties to the lease, nothing more. If the tenant falls behind with payments, you still have to pay the municipality or the housing community.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Waste_fee_in_the_lease_how_to_set_out_the_settlement\"><\/span>Waste fee in the lease: how to set out the settlement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The simplest way is to add the waste fee to the list of additional charges. Agree right away how the amount changes when the number of people or the municipal rate changes. A proper clause specifies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>who reports a change in the number of residents to the owner and by when,<\/li>\n<li>from when the new amount applies,<\/li>\n<li>the form and deadline of payment,<\/li>\n<li>the duty to inform about new occupants.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Other charges are a separate topic. I cover it in the article on how to settle utilities with a tenant. It is best to check the declaration before the tenants move in. It is a normal part of <a href=\"https:\/\/tenanto.pl\/en\/preparing-flat-for-rent-before-tenant\/\">preparing a flat for rent<\/a>. You can keep the annex and the handover report in Tenanto documents, and save the building data in the building record with utilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Waste_declaration_when_renting_what_to_do_when_three_people_live_there_instead_of_one\"><\/span>Waste declaration when renting: what to do when three people live there instead of one<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">First, find out who settles the building with the municipality. Then report the new number of residents on time and pass the higher cost on to the tenants with an annex. In a single-family house, you file the new declaration yourself. In a block, you inform the manager of the housing community or cooperative. Finally, check the lease. It does not provide for a change in the amount? Prepare an annex.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In short: when a flat is rented out, the waste declaration is filed by the owner or the building manager, and the tenant pays only if the lease says so. You can check the rate in the municipal council resolution or with the manager. In an unusual situation, consult a lawyer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1790340907068-0\"><strong class=\"schema-faq-question\">Can the tenant file the waste declaration themselves?<\/strong> <p class=\"schema-faq-answer\">In a block with a housing community or a cooperative, no, because this duty belongs to them. In other cases, only if the tenant actually controls the property or was named in a written contract under Article 2(2a). In doubt? Ask at the municipal office.<\/p> <\/div><div class=\"schema-faq-section\" id=\"faq-question-1790340907068-1\"><strong class=\"schema-faq-question\">Does registered residence count, or actual residence?<\/strong> <p class=\"schema-faq-answer\">Actual residence. The declaration covers the people who live in the property, and registration does not matter here. You count three people living there without registration the same way as registered ones.<\/p> <\/div><div class=\"schema-faq-section\" id=\"faq-question-1790340907068-2\"><strong class=\"schema-faq-question\">Can you raise the tenant&#8217;s waste fee during the lease?<\/strong> <p class=\"schema-faq-answer\">Yes, if the lease provides for a change in the amount when the municipal rate or the number of people changes. If it does not, you need an annex signed by both parties.<\/p> <\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>When you rent out a flat, the waste declaration is filed by the owner, the housing community or the cooperative, not the tenant. See when to report a change and what to put in the lease.<\/p>\n","protected":false},"author":3,"featured_media":745,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[109],"tags":[272,148,132,267],"class_list":["post-756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rental-management","tag-housing-community","tag-landlord-x","tag-tenant","tag-waste-fee-declaration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Waste Declaration When Renting: Who Files and Pays<\/title>\n<meta name=\"description\" content=\"The owner, housing community or cooperative files the rental waste declaration, not the tenant. 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