Tax declaration depending on the type should be submitted in different terms:
PIT-36, PIT-36L, PIT-37, PIT-38 forms - until 30 April of the next year
PIT-16A, PIT-28 forms - until 2 February of the next year.
In the event when the tax payer wishes his employer to withhold the tax then he submits the declaration before 10 January (PIT-12 form).
Tax payers have the possibility of submitting the annual tax declaration in the following way:
- Directly in the tax office
- By mail (a generic letter - the date of arrival to the tax office is critical, in case of a registered letter, the date of mailing at the Polish post office post is also critical)
- At the Polish consulate (the transfer see typically amounts to 18 euro)
- At the command of a military unit - soldiers
- At a ship’s captain – crew members of the marine ship
- At the administration unit of the correctional facility – persons deprived of liberty
- At the administration unit of the detention facility – persons under arrest/detainees
The dispatch of the tax declaration realized by registered mail from abroad is treated by the dispatch as a generic letter – the date of arrival to the tax office matters. The tax payer bears the risk of delays or loss of the mailed item. Therefore, it is a highly uncertain way of submitting the annual tax declaration.
At present, the annual e-PIT can be submitted by electronic means with the use of an electronic signature. It is also possible to submit the PIT-37 form without an electronic signature only giving personal data such as NIP (Taxpayer Identification Number), PESEL (that is personal identification number on Polish ID cards), income, etc. The interactive PIT-37 form which makes it possible to fill in and submit the annual tax declaration can be downloaded from the following web site:
It is necessary to make a copy for one’s own personal use (among many others for the needs of documents submission required in the procedure of applying for the residency card) and check if the form is free from obvious mistakes. The most common mistakes are:
- Calculus mistakes (adding up, tax amount calculation)
- Wrong tax payer data (inconsistent with recently submitted form)
- Lack of NIP or tax payer’s signature
- Inconsistency of sums given in the current tax declaration with the sums stemming from the declarations submitted in the previous years, for instance sums of deductions or loses
- Deductions exceeding the authorized limit
If the tax declaration is prepared by a professional, then it is worth to obtain his signature on the tax declaration copy prepared for us. Thus, it will allow us to apply possible compensation claims in the future.
Persons whose place of residence is abroad (foreign fiscal residents) and who are also taxed in Poland and generate income:
- By the agency of some person
- Without the agency of payers
- By the agency of the payer when the payer is not under obligation to carry out an annual tax calculation for them (as for instance the employer, the pension authority, ZUS)
- General capital income
Have the obligation to submit the annual tax declaration before leasing the territory of Poland. In this case the deadline for the submission of PIT-37 form may fall considerably earlier.
