Income declarations will be accepted from 15 February to 30 April 2021 (inclusive)
Payment of taxes is obligatory not only for Polish citizens, but also for all foreigners who have worked at least one day on the territory of Poland during the reporting year.
Failure to submit data to the Polish tax authorities in a timely manner is a criminal offence.
All official income derived from:
- labour activity in Poland. The location at the time of receipt of payment is not taken into account;
- a personal activity for which you received a monetary reward;
- economic activity;
- Receiving rent for letting property in Poland.
As a reminder, from 2019 it is not necessary to fill in the annual return yourself. The National Tax Administration (Krajowa Administracja Skarbowa) will do it for us based on the data received from employers (PIT-11). We only have to check the electronic document and edit the information if necessary.
On the basis of which document the tax return is filled out
By the end of February 2021, every officially employed worker must receive a tax report (PIT-11). This document is prepared by the employer.
Don't be surprised if you suddenly get more than one PIT-11. This means you have worked with more than one employer during the year.
The PIT-11 will tell you your total income for the year, as well as the amount of tax paid by your employer and the amount of insurance benefits. But remember, your employer makes advance payments. And they often don't match the amount of required deductions. For this reason, many people have an overpayment of taxes or, on the contrary, a shortfall by the end of the year.
The final calculation is based on PIT-37.
This is an official form containing information from the PIT-11. The employee fills it out/approves it himself and sends it to the Polish Tax Service. In fact, it is the final link in calculating the amount of taxes.
PIT-37 must be filled in by absolutely everyone who has been employed in Poland under the contracts "umowa o pracę", "umowa zlecenia", umowa o dzieło, but is not a business entity.
There are three ways to file a PIT-37:
- personal pitch;
- sending it by registered mail;
- electronic submission via the internet.
The last method is the most convenient. The 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 .
This system
*secure: 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".
Download the calculation programme https://www.e-pity.pl/pobierz_darmowy_program/
As mentioned above, the declaration will be automatically filled in. You only have to go in and check all the data. However, we recommend that you take a few minutes to verify the data. You should also make corrections yourself 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!
Read more about self-filling if the data does not appear automatically. here
If you have an electronic signature, use this one to calculate the PIT-37 site
It should be recalled that by the end of April, you must also repay the shortfall in tax, if any. If, however, the advance payments were excessive enough to cover the entire income tax, the tax office is obliged to refund the difference within 45 days of filing the PIT-37.
If you violate tax laws or provide inaccurate information, you will face penalties.
