Each year between February and April 30th, all employees who have worked in Poland in the previous year, have to submit their annual Personal Income Tax declarations (PIT) to the fiscal authorities. Currently, it’s time to submit your PIT for the year 2022.
There are various PIT forms marked with different numbers but the most common form is PIT-37 for employees who donot run their own business and did not have any income from other countries in 2022. Detailed information on taxes is published in Englishon podatki.gov.pl
The most convenient way of submitting your PIT is on-line via e-Urząd Skarbowy(eng. e-Tax Office) – the official government platform. The system is available now both in Polish and in English. The platform works in such a way that you don’t have to make any calculations by yourself because your tax information should already be available in your profile (based on the information provided by your employer).
What you should do is just verify your personal details and tax data (compare with PIT-11 received from your employer) and submit the PIT declaration. If you have children living with you, you can also add a tax relief by adding your children’s information. You may also submit the declaration together with your spouse.
You can also decide to allocate 1% of your tax to a non-profit organisation (foundation, association) which collects donations e.g. for the benefit of someone's health. This option is available in the system together with a list of non-profit organisations.
How to use the system
You can log in to the system via:
1. your electronic bank account – a service called ‘Trusted Profile’ (pl. Profil Zaufany) made available bythe following banks or service providers:
2. with your tax information, the following data is needed:
- your PESEL* or NIP** number,
- your income from 2021tax declaration,
- your income for 2022(you can check it in the PIT-11 form),
- amount of due/overpaid tax from 2021(if this amount is 0, you cannot log in this way).
If you did not work in 2021 in Poland and so you are not able to provide the required data ( „0” is not accepted by the system), you will need to log in via your bank.
Having successfully submitted your PIT, as a proof you should download the confirmation, called UPO, and keep it among your documents.
Other ways of submitting tax declarations
If you cannot use the above on-line system, you can also submit your PIT in the following ways:
3. on-line via e-declaration form (e-deklaracje) - it calculates the amounts automatically but you need to provide some amounts from your PIT-11. The declaration can be submitted on-line, again, after providing the above authorization data, however, this time it is possible to put „0” if you did not have any income the previous year.
If the formdoes not open properly inyour browser, try downloading it.
4. in paper -you can also fill in your PIT in thee-declaration system, print it outand submitin person in yourtax office competent for your residence address. Do not forget tosign your PIT! It is highly recommended to print the PIT declaration twice in order to have it stamped by the tax officer as a proof of submission.
Note: due to coronavirus restrictions, the tax offices may require prior reservation of the appointment.
Unpaid/overpaid tax
When filling in your tax declaration on-line, you will be able to seeany overpaid or duetax. The overpaid amount will be paid backto you by the tax authorities to the provided bank account number. The due tax has to be paid to the tax authorities before theend of April.
What if you fail to submit your PIT
If you unintentionally fail to submit your PIT before the deadline, you can still do it after April but you will have to attach an explanation note stating that it was not intentional and explaining the reason.
However, if you do not submit PIT at all and you do notpay any resultingdue tax, you will become a deptor in the Polish tax system, which might result in you not being able to legalise your stay in Poland (receive the residence permit) and paying a fine.
* PESEL number is issued automatically when registering in the municipality which is obligatory
** NIP number is issued when registering in the tax office, for example for the purpose of requesting a document confirming that you do not owe any tax in Poland, which might be needed for a residence permit
