Until the end of February every year, employers have an obligation to send in the PIT-11 form to employees employed in the previous calendar year; regardless of the fact whether they were contracted on the basis of contract of commission, mandate contract or employment contract.
It is compulsory in the territory of the Republic of Poland to store documentation on the basis of which the tax amount, the amount of tax deductions or tax reliefs were settled for the period of five years; counting from the end of the taxation year in which the deadline of tax payment ceased. The tax payer commits oneself to store PIT forms as well as documents regarding accounting on the basis of which he calculated the amount of tax the relief. Therefore, it means that if you have an increase in expenses, you are eligible for a deduction from the annual tax return; then you can deduct them from the tax.
Those are among many others the following:
- ZUS pay related social and health insurance contributions
- Internet service invoices (the tax payer has the right to deduct from their income expenses bore in relation to the Internet use in the premises (building) being the place of residence for the tax payer in the amount not exceeding the sum of 760 zlotys in the fiscal year)
- For tickets (the tax payer commuting to work can deduct commute costs in some cases even up to the amount of 2 502.56 PLN annually).
