"PIT" is the name for official forms made available by the Ministry of Finance on which the tax payers submit their annual tax settlements concerning personal income tax. The annual declaration form, which is the PIT, is obligatory to submit for every tax payer who generated any income in the fiscal year even if they obtained loss or had a zero income as a final result.
Only those tax payers who did not generate any income or revenue (they dealt with nothing in general) and at the same time they did not report running business activity to the tax office. Also those tax payers who solely generated income abroad that was exempt from taxation in Poland – those persons are not under the obligation of tax declaration submission.
In some cases the annual tax declarations can be submitted by a person other than the tax payer himself, (that is the employer for his worker for his proposal, pension authority, e.g. ZUS if the tax payer will not submit the declaration himself). Also in the situations when the tax payer did not generate income from other sources.
