According to the portal gofin.pl On 13 November 2018, Polish President Andrzej Duda signed an amendment to the Personal Income Tax Act. From 2019, the National Tax Administration (Krajowa Administracja Skarbowa - KAS) will take over the completion of our declarations (PIT-37). The basis will be the data received from employers (PIT-11).
Synopsis: PIT - personal income tax.
But! The responsibility for filing the return remains with the taxpayer.
Declarations prepared by KAS will be available 15 February to 30 April in the application on the Tax Administration portal or in the system e-pity.pl (read more).
Already tomorrow (15.02.2019) your declaration will be automatically filled in, you only have to go in and check all the data. We recommend that you take a few minutes to reconcile your data. You should also make your own corrections if you are entitled to tax credits (e.g. for children, charity, building your first home in Poland, etc.). Otherwise, the declaration will be automatically saved with the original data on 30 April. And you will not receive a refund of overpaid taxes!
The refund period from 2019 has also changed and will be 45 days from the date of filing the return.
For those who prefer to do everything themselves, the Polish Government leaves the possibility to fill in and submit the declaration in person.
To fill in and calculate the PIT-37, we recommend using the system e-pity.pl
This system
*secure: your data is protected by a special encryption key;
*Easy to use: you can fill in and check your data from any mobile device;
*Here you will find templates of letters, applications and other forms. You can fill them in and send them to the tax office from the comfort of your own home;
* Awarded with the certificate "Best in Poland".So, how to personally calculate, complete and submit your declaration through the E-pity system:
First step: download calculation software https://www.e-pity.pl/pobierz_darmowy_program/
Second step: Put all 2018 PIT-11s in front of you (if you worked for more than one employer) and let's get started:
- Select KREATOR mode;
- Method of taxation (sposób opodatkowania) - individually, together with your spouse, etc. If you do not have a wife and children, choose "indywidualnie". Mark "zlożenie zeznania" and click Next;
- At this stage fill in the personal data. You can simply copy it from PIT-11 (after 15 February the data will be displayed automatically);
- Next, fill in the information about the income received for the year "Przychody podatnika". To do this, select on the basis of what - in our case PIT-11.
- A page identical to PIT-11 will open, and you simply rewrite the figures according to the cells. In the case of "umowa zlecenia" and "umowa o dzielo" tick "nic nie zostalo zaznaczone", and in the case of "umowy o prace" select according to Part D in the PIT-11. If you have several PIT-11s, you fill in for each one separately.
Next step: are the benefits of "Ulgi I odliczenia". There are many tax benefits in Poland, for example, from raising a child, from internet fees, from blood donation, from travelling by public transport (with "umowie i pracę") and so on.
The final step: We are asked to donate 1% from tax to charity. The program selects the organisation itself or you can enter the details of the organisation you would like to help. We press "Next".
That's it!
You can review your completed return, print it out, or save it as a pdf file. The PIT-37 has all the information about your income, the amount of tax paid and the amount of your refund or the amount you still have to pay.
Refunds can be made in two ways: by postal order to the address of residence or by bank transfer to a bank account. In the second case, you should fill in the ZAP-3 form and take it to Urząd Skarbowy.
In case of underpayment of taxes, you must pay the difference by 30 April! You can do this at the cash desk of the tax office where the declaration is submitted or transfer the required amount to the account number of this institution.
You have already calculated and completed your tax return, all that is left is to send it to the tax office. This can be done in two ways:
- Print out the declaration in two copies, sign it and take it to the tax office at your place of residence (the address will be in the declaration). When you submit the declaration, the document will be assigned a number. You will receive a second copy with signatures and stamps of the inspection. It must be kept for 5 years.
- The second way is to send the declaration electronically, which is obviously much more convenient and faster. You choose for this at the last step the line - "Chcę wyslać e-Deklaracje". Then enter the amount of income received for 2018 (from PIT-37 for 2018) for your identification, if any. If you have not previously worked in Poland and did not file a declaration, enter 0. Then enter the email address where you will receive the UPO (Urzedowe Poswiadczenie Odbioru).
UPO - Confirmation that your declaration has been accepted and assigned an identification number. You send it out. Print out the declaration with the assigned number and UPO. Each document must be kept for 5 years. The declaration sent electronically is invalid without the UPO.
You have filed your declaration. Congratulations!!!
What happens if you do not file a return or do it late:
* If you report the violation yourself, the penalty will be a few per cent
of the amount of unpaid taxes;
* If you submit the declaration later than the deadline - you will have to pay
to pay several hundred zlotys;
* If the tax inspectorate finds an offence, you will be prosecuted and investigated.
will be prosecuted and investigated. Then the court will impose a penalty
(up to and including deprivation of liberties).
