The Official Inquiry Form is a part of the polish Point of Single Contact (www.biznes.gov.pl) pled by the Minister of Economy based on provisions in Chapter 2A of the Act on Freedom of Economic Activity from 2nd July 2004.

One of the PSC functions is assuring access to information on:

procedures and formalities for starting, exercising or shutting down businesses within Republic of Poland’s borders;
general service providing rules in countries mentioned by art. 13 par. 1 of the act; especially in terms consumer protection;
contact data of competent authorities along with their field of expertise;
means and condtitions of access to public registers and databases covering economic activity and entrepreneurs;
adequate legal measures applicable for authority/entrepreneur/consumer, entrepreneur/consumer and entrepreneurial disputes;
legal expertise issued or laid down by adequate authorities on starting, exercising or shutting donw businesses;
contact data of associations and/or organisations capable of providing practical assistance for ntrepreneurs and consumers;
employer/employee rights and obligations.

The Point of Single Contact does not provide counsel in individual cases.

PSC Response time is 7 days or 14 days n cases calling for competent authorities to be consulted.

The email address given in the form will receive; confirmation of inquiry entry, information on case status change and, naturally, the reponse itself.

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Submitting tax returns

If you do business, you must pay income tax advances during the year and after the end of the calendar year you must submit your annual income tax return on time using the appropriate form. If the tax has to be paid, the correct amount of tax has to be paid as well.

Annual settlement

If your business activity is taxed according to the tax scale, you should submit your annual tax return on PIT-36 form, by 30 April of the following year, or if it is a public holiday, by the next working day following 30 April.
If you have chosen to apply flat rate tax, you should submit your annual tax return on the PIT-36L form. The deadline for submission of the annual settlement for a given year shall be 30 April of the following year or, if it is a public holiday, the next working day following 30 April.
If you pay tax in the form of lump sum on registered income, you should submit your annual tax return using the PIT-28 form. 31 January of a given calendar year is the deadline for filing the annual tax return, and if it is a statutory holiday, the next working day following that day.
If you pay tax in the form of a tax card, the annual tax return should be submitted for a given year by 31 January of the following year (and if it is a statutory holiday - by the next working day following that day) on a PIT-16A form.

General principles - tax scale

you submit your statement on PIT-36 form
you can only show income in your tax return from a source that is subject to the tax scale. Settle your operating and employment income on a single form.
you can settle with your spouse and as a single parent (unless you have income taxed by lump sum, flat rate or tax card)
you can deduct from your income:
- social contributions
- loss from previous years (maximum 50% of the total value in a given year)
- contributions to the pension account of IKZE
- rehabilitation and medication allowance
- internet and R & D relief
- donations to church and community organisations
- recovery of undue payments
- car allowance (in case of first or second degree of disability),
- blood and plasma donations.

you can deduct from the tax:
- health insurance contributions paid (7.75% of the basis of assessment),
- pro-family allowance (for children),
- abolition relief, i.e. the amount of tax from abroad

Linear tax

you submit your statement using PIT-36L form.
on the form, you settle your income from activities taxed on a straight-line basis. You can settle other income on separate forms. If, for example, additionally you are an employee, you must submit PIT-37
you cannot settle with your spouse or as a single parent
you can deduct from your income:
- social security contributions paid
- loss from previous years (maximum 50% of the total value in a given year)
- contributions to the pension account of IKZE

you can deduct from the tax:
- health care contributions paid
- abolition relief (foreign tax)

Lump-sum on registered income

you submit your statement on PIT-28 form
you only settle income taxed at a lump sum rate. If, for example, you are also an employee, you must submit PIT-37
you cannot settle with your spouse or as a single parent
you can deduct from your income, among other things:
- social contributions
- loss from previous years (maximum 50% of the total value in a given year)
- contributions to the pension account IKZE
- rehabilitation and medication allowance
- relief on the internet
- donations to church and community organisations
- recovery of undue payments
- car allowance (disabled)
- blood and plasma donations

you can deduct from the tax:
- health care contributions paid
- abolition relief (foreign tax)

Tax card

you submit a declaration on the health insurance contributions paid using the PIT- 16A form
other income you settle in other declarations. If, for example, you are an employee, you must submit PIT-37.
only the health insurance contribution can be deducted from the tax

Tax time limits (annual), in short

You should file your tax return with the tax office:

31 January:

PIT-16A (tax card) declaration on health insurance contribution
PIT-28 (lump sum)

30 April:

PIT-36 (activity - tax scale)
PIT-36L (flat-rate tax, special departments for agricultural production)
PIT-38 (income earned outside the business activity from disposal of securities, borrowed securities, financial derivatives and exercise of rights resulting from them, shares in companies with legal personality, taking up shares or stocks in companies with legal personality or contributions in cooperatives in exchange for a contribution in kind in a form other than an enterprise or an organised part thereof)
PIT-39 (income from the sale of real estate against payment, income from the property exchange agreement, which you obtained outside the business activity)

Declarations of foreign income

If you only earn income from abroad, you must complete the declaration if the international agreement requires you to apply the pro rata deduction method to your income.

If you have not received any income in Poland and the international agreement indicates the method of exemption with progression - you do not submit a declaration (the whole amount is exempt from taxation).

If, in addition to foreign income, you also have taxable income in your country, you make a declaration.

How to file a PIT

Remember that when you pay income tax advances during the year, you do not have to submit any forms to the tax office, but only pay into the bank account of the tax office the correctly calculated amount of the advance. You only submit annual statements.

Traditionally

If you run a business as a natural person, you should settle and pay income tax at the tax office competent for your place of residence. If you have changed your place of residence during the year, you must file your annual tax return with the tax office responsible for your place of residence on 31 December of the year for which you file your annual return.

In order to settle the tax and pay it, you do not need to visit the tax office, although it is a traditional way of filing the tax return (remember to have an office employee confirm to you, preferably on a photocopy of the tax return, the confirmation of its filing with the tax office).

You can also send the annual form by registered letter to the tax office, keeping in mind the proof of sending the letter. The date of submission will be indicated by the postmark. However, the simplest and quickest way to file an annual invoice is to send it online.

Online

Sending declarations via the Internet is the fastest and most convenient way. Remember, you can't send your tax return as an email attachment!

You can do this from home or anywhere with Internet access. If you send your tax return online, you can file it with your electronic signature and a certificate code or even without using a qualified electronic signature. In the latter form, you can file all the tax returns mentioned above, i.e. PIT-36, PIT-36L, PIT-28 and PIT-16A.

Without the use of a qualified electronic signature, you can also submit corrections to the above declaration, as well as settle the tax together with your spouse, which allows for taxation under general rules (declaration on the PIT-36 form).

To send a declaration without the use of an electronic signature, go to www.portalpodatkowy.mf.gov.pl (tab e-Deklaracje) and download and install the Desktop e-Deklaracje application or plug-in from the section "To download".

In this application you will find a form suitable for taxation of your business activity.

The appropriate type of form can also be downloaded from www.podatki.gov.pl. Forms are available only in Polish.

After filling in the form correctly (if any of the fields in the form you filled in incorrectly, the system will prove it), you have to enter the amount of income shown in the previous annual return. So if, for example, you are filing an annual tax return for 2017, you will need to know and disclose the amount of revenue you earned in your 2016 annual tax return.

This is a way of ensuring the authenticity of the tax return submitted. Then, by clicking on the appropriate icon, a declaration should be sent. Once sent, you will receive an Official Receipt Certificate (UPO) back. Download and save it on your computer and print it out if necessary. UPO is a proof treated as a proof of sending a registered letter or a confirmation of filing a return with a tax office.

In electronic form without the use of a qualified electronic signature, returns may not be submitted by an attorney-in-fact.

What if I fail to submit my return on time?

Be sure to submit your return on time. Otherwise, you may be fined or held liable for a fiscal offence. If you notice an error in your testimony you should file an active regret. It is effective if you file your tax return and pay the tax at the same time.

However, active regret will not be effective if the taxpayer fails to provide the outstanding return and to pay the tax, if necessary.

Settlement of dividend income

If you are a partner in a company that pays out dividends, remember that your income from your share in the profits of legal persons, so-called dividends, is taxed at a flat rate. The tax is collected by the payer, who in the case of this income is the company. You are not required to testify and show any income you have earned. If the remitter (company) has not paid the tax, you are obliged to show the tax on this account (depending on the type of other income earned) either in the PIT-38 declaration or on the PIT-36L form or on the PIT-36 declaration.

Payment of taxes

If the submitted tax return for a given calendar year results in the necessity to pay tax, or if during the calendar year it results in the necessity to pay tax advances, you pay tax to the appropriate bank account number of the tax office.

Tax offices keep separate bank accounts for each type of tax liability. Therefore, you will need to find a bank account to pay personal income tax.

If you run a business and you are obliged to keep accounting books or income and expense ledger, you can only pay tax by bank transfer. This obligation does not apply only to micro-entrepreneurs, who can pay all their tax liabilities in cash. A micro entrepreneur is an entrepreneur who has, in at least one of the last two financial years:

employed on average less than 10 persons per year, and
achieved an annual net turnover from the sale of goods, products and services and financial operations not exceeding the PLN equivalent of EUR 2 million, or the total assets of its balance sheet as at the end of one of those years not exceeding the PLN equivalent of EUR 2 million

So if, for example, you settle with a lump sum tax on registered income or by using a tax card or keeping income and expense ledger you are a micro-entrepreneur (according to the definition given above), you can pay the tax:

in cash at the cash desk of the tax office
at the cash desk of the entity servicing the tax office
or at a cash desk in a bank, post office, a cooperative branch of a savings and settlement bank, a payment services office or any other payment institution to the bank account of a tax office

However, the most convenient way to pay the tax (and for some entrepreneurs the mandatory form) is to pay by bank transfer to your bank account or to another payment institution where you have an account (e.g. a savings and credit bank).

If you have the possibility to make transactions from your company's bank account via the Internet, making a bank transfer is very easy, because the bank accounts on the Internet platforms of all the banks have appropriate tabs for making transfers to the accounts of tax offices. In the relevant field one only has to enter (by making an appropriate selection from the list of items developed) the type of tax liability (in this case PIT) and the period for which the tax is paid.

If you have submitted your annual tax return before the required date (e.g. 30 April in the case of tax settlements under general rules on the PIT-36 form), you do not necessarily have to pay the tax resulting from the submitted tax return at the same time. This can be done on various dates as long as the required deadline is met, i.e. in this case before 30 April.

The date of payment of the tax shall be deemed to be the date of payment in cash - the date of payment of the tax amount at the cash desk of the tax office or at the cash desk of the post office, bank or other payment institutions, and when payment is made by credit transfer - the date of debiting the taxpayer's account at a bank, cooperative savings and credit bank or other payment institution.