Each year between February 15th 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 2023.
There are various PIT forms marked with different numbers but the most common form is PIT-37 for employees who do not run their own business and did not have any income from other countries.
The most convenient way of submitting your declaration is on-line via your e-PIT website – the official government platform. The system is available 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 is 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 1.5% of your tax to a non-profit organisation 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.
Having successfully submitted your PIT, as a proof you should download the confirmation, called UPO, and keep it among your documents.
How to submit your tax declaration on-line
You can log in to the e-PIT via:
- your electronic bank account (PKO Bank Polski, Inteligo, Bank Pekao, mBank, Velo Bank, BOŚ Bank, BNP Paribas, Credit Agricole, Alior Bank, Millennium Bank, Kasa Stefczyka, ING Bank, Santander) if you have enabled this possibility.
- a so called Trusted Profile (Profil Zaufany) which you need to set up first.
- with your tax information:
- your PESEL number,
- your income from 2022 tax declaration,
- your income for 2023 (you can check it in the PIT-11 form),
- amount of due/overpaid tax from 2022 (if this amount is 0, you cannot log in this way).
Submitting tax declaration on paper
You can also fill in your PIT in the e-declaration system (e-deklaracje), print it out and submit it in person in your tax office competent for your residence address. Do not forget to sign your PIT! It is recommended to print the PIT declaration twice in order to have it stamped by the tax officer as a proof of submission.
Unpaid/overpaid tax
In your on-line tax declaration system, you will see any overpaid or due tax. The overpaid amount will be paid back to the provided bank account number. The due tax has to be paid to the tax authorities before the end of April.
What if you fail to submit your PIT
If you 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 not pay any resulting due 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