CWTON for Foreign Owners 2026: Guide for UK, US and Irish Owners
Krakow flat with a London address? How to set up Trusted Profile via consulate, get a foreign NIP and register CWTON without flying to Poland.
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CWTON for Foreign Owners 2026: Guide for UK, US and Irish Owners
An owner of a Krakow flat with a registered address in London, New York or Dublin has exactly the same CWTON registration duties as a Polish resident. The only difference is the route to obtaining a Trusted Profile, foreign NIP and power of attorney, which we walk through step by step below.
After Poland introduced CWTON (Central Register of Tourist Accommodation Facilities) to implement EU Regulation 2024/1028 of 11 April 2024, the Polish legislator made no exemption for foreign owners. A British investor who bought a flat near Krakow's Planty after Brexit, an American green-card holder with a flat under the Tatra mountains and an Irish citizen with a flat on Dluga street must register their property in CWTON by 20 May 2026 in exactly the same way as a Polish resident.
Who Is Covered by CWTON as a Foreign Owner
Under draft act UC135 implementing Regulation 2024/1028, the duty to register in CWTON applies to anyone offering short-term tourist rental (STR) services in Poland, regardless of country of residence. What matters is the location of the property, not the country of residence of the owner. This means:
- UK citizen owning property in Poland: must register each property separately
- US citizen owning a flat in Sopot: same duty
- Irish citizen leasing a flat with subletting rights: also needs CWTON
- A Delaware or Cyprus company holding a Polish property: registers as a foreign entity
Income from Airbnb, Booking.com, Vrbo and other platforms is not the criterion. What counts is the simple fact of offering accommodation shorter than 30 days.
First Step: Foreign NIP (Polish Tax ID) in Poland
To register a property in CWTON as a foreign owner, you first need a NIP (Polish tax ID) issued in Poland on the basis of form NIP-7 (individual not running a business) or NIP-2 (foreign entity). NIP is issued by the competent Polish tax office:
- Second Tax Office Warsaw-Srodmiescie: for non-resident individuals
- Third Tax Office Warsaw-Srodmiescie: for foreign entities
The application can be filed in person, by post or via a representative. Waiting time: 2 to 6 weeks. Without NIP you cannot register in CEIDG (Polish business register), KAS (Polish tax administration) or CWTON, so this is the absolute priority.
Second Step: Trusted Profile via the Polish Consulate
The CWTON system, like other gov.pl services, requires authentication via Trusted Profile (profil zaufany), e-ID or qualified electronic signature. A foreigner can set up a Trusted Profile in three ways:
Option A: Polish consulate in your country of residence
An owner from London visits the Consulate General of Poland in London (47 Belgrave Square) with a passport and PESEL number (if held) or foreign NIP. The consul confirms identity and the Trusted Profile activates within 1 working day. Cost: GBP 30 consular fee.
Option B: Polish bank with a non-resident account
mBank, Pekao and ING offer non-resident accounts opened remotely with courier or video-call verification. Once the account is open, you can set up the Trusted Profile through online banking in 5 minutes.
Option C: qualified electronic signature
If you use an eIDAS-compliant signature from a UK Trust Service Provider (e.g. Adobe Sign Cloud Signature), you can sign the CWTON application without a Trusted Profile. Cost: EUR 50 per year for a personal certificate.
Third Step: Power of Attorney for Someone in Poland
The fastest route for an owner who does not want to fly to Poland twice is to grant a special power of attorney to a person in Poland. The power of attorney must:
- Be drafted in Polish or translated by a sworn translator
- Bear an apostille (Hague Convention 1961) if issued in the UK, US or IE
- Clearly indicate the scope: CWTON registration, NIP, Trusted Profile, signing of declarations
- Be notarised (signature certified by a notary)
Notary cost in London: GBP 80 to 150. Apostille: GBP 30. Sworn translation in Poland: PLN 50 to 80 per page.
Comparison Table: Time and Cost per Country
| Country of residence | Consulate (Trusted Profile) | Apostille | Total time | Indicative cost |
|---|---|---|---|---|
| UK (London) | 47 Belgrave Sq | FCDO Milton Keynes | 3 to 5 weeks | GBP 200 to 300 |
| US (NY, Chicago, LA) | 3 consulates | State Secretary of State | 4 to 6 weeks | USD 250 to 400 |
| Ireland (Dublin) | 5 Ailesbury Rd | DFA Dublin | 3 to 4 weeks | EUR 180 to 250 |
| Poland (resident) | n/a | n/a | 1 to 3 days | PLN 0 |
Fourth Step: Registering the Property in CWTON
With NIP, Trusted Profile and a Polish representative ready, you proceed to actual registration. The procedure is the same as for residents, but pay attention to a few foreigner-specific fields:
- "Country of tax residence" field: select UK, US or IE from the list
- "Correspondence address" field: address in Poland (e.g. of your representative) or foreign address
- "Bank account" field: PL IBAN or foreign IBAN for platform payouts
- "Identity document number" field: passport instead of PESEL
- Attachments: fire safety declaration, house rules, property title document (Polish notarial deed)
The CWTON system accepts documents in Polish and sworn translations from other EU languages.
Taxes: Tax Residence and CWTON
CWTON registration does not change tax residence. A UK owner remains a UK tax resident, but income from rental of property located in Poland is taxed in Poland under Article 6 of the UK-PL Double Taxation Convention of 20 July 2006. Rates:
- Ryczalt (Polish flat-rate tax) 8.5% up to PLN 100,000 of revenue, 12.5% above (a non-resident individual may choose ryczalt if not running a business)
- PIT (Polish personal income tax) progressive scale 12% and 32% with cost deduction
- Withholding tax 20% collected by a Polish payer if the host does not file IFT-1R
On the UK side, you must include the income in your Self Assessment, and double taxation is neutralised through Foreign Tax Credit Relief.
Renting via a Polish Company: Alternative to Apostille
Many UK and US investors set up a Polish sp. z o.o. (limited liability company) precisely to avoid the foreigner procedure. A company seated in Poland gets KRS, NIP and REGON automatically, an accountant sets up the Trusted Profile for the management board, and the whole CWTON registration takes the standard 15 to 30 minutes online. Cost of incorporation: PLN 1,500 to 3,000, monthly bookkeeping: PLN 400 to 800.
The "company or personal" decision depends on scale. Above 3 STR flats and PLN 300,000 annual revenue, a company starts to pay off. See the detailed comparison: Polish LLC for STR: When to Switch From Sole Proprietorship.
Most Common Mistakes Foreign Owners Make With CWTON
From our practice, the top 5 mistakes:
- No foreign NIP before starting registration: 6-week delay
- Power of attorney without apostille: a Polish notary will refuse to act on it
- Plain translation instead of sworn: KAS and tax office will not accept it
- UK address in the PESEL field: CWTON form validation error
- No tax representative appointed: required for entities outside the EU
Frequently Asked Questions
Do I need to travel to Poland to register CWTON?
No. You handle everything remotely: Trusted Profile via the Polish consulate in London, NYC or Dublin or via a Polish bank for non-residents, NIP by post or via a representative, CWTON registration online from anywhere in the world. A trip to Poland is needed only if you are buying property, not for CWTON.
How long does the whole process take for a UK owner?
Realistically 4 to 6 weeks. The most time-consuming parts are issuance of the foreign NIP (2 to 6 weeks) and the apostille (1 to 2 weeks). CWTON registration itself takes 30 minutes once you have all documents. Start a minimum of 8 weeks before the 20 May 2026 deadline if you do not yet hold a NIP.
What about BNO (British National Overseas) and pre-settled status in the UK?
UK immigration status has no impact on CWTON duties in Poland. What counts is the location of the property (Poland) and your title to it (ownership, lease or rental contract with subletting rights). BNO, pre-settled, settled: regardless of status, the CWTON rules are identical.
Can I register CWTON in the name of a representative resident in Poland?
No. CWTON is issued in the name of the person or entity holding the right to dispose of the property (ownership deed, lease with subletting). A representative only acts on your behalf, but the CWTON number and responsibility for compliance sit with the owner. The power of attorney must be specific and in writing.
Can a foreign company (Delaware LLC) register CWTON?
Yes, but it requires appointing a tax representative in Poland (an individual with PL tax residence or a Polish company holding a tax adviser licence). The LLC will receive a NIP-2 as a foreign entity and register CWTON in its own name. Bookkeeping and PIT/CIT returns are handled by the representative.
What if I bought the flat before Brexit and have pre-settled status in PL?
Residency status does not matter. If the flat is in Poland and you rent it short-term, you must hold CWTON. Pre-settled status in Poland only simplifies the Trusted Profile setup (you can do it at a Polish office instead of the consulate), but the CWTON registration duty is identical.
Need help walking through the whole procedure without errors? Check the Standard Package HostReady: a complete document set (house rules, fire safety declaration, GDPR clause, guest register) and step-by-step CWTON registration instructions, designed by STR specialists experienced in serving foreign investors.