Settlement of taxes

When you run business activity you are obliged to pay various taxes. Depending on the type of business activity, chosen taxation form and other factors your obligations concerning particular taxes may differ significantly.

As an entrepreneur you need to know answers to some basic questions

In case of each tax the most important are the three questions

  • What you pay the tax for
  • Who (is obliged to pay)
  • What you pay the tax on

Formally these three questions are presented as subject, object and tax basis.

Tax year

Tax year in case of PIT tax is the period from 1 January to 31 December. Thus, tax year corresponds to a calendar year.

In case of CIT tax, tax year is in principle the consecutive twelve months and an entrepreneur may indicate whether his tax year is the same as calendar year or indicate different month as a beginning of tax year.

If you want to know what can be your tax year in CIT, find out more in section CIT.

Competent head of the tax office

In order to properly settle your tax, to submit tax returns you need to know who is the competent head of the tax office. It may depend on the place where you live, registered office of your company or a branch, a place where activity or a branch subject to taxation takes place.

If you do not know who is the competent head of the tax office, we can help you. Read article on competent head of the tax office.

Settlement of taxes by the Internet

Ministry of Finance has prepared an application which enables entrepreneurs to submit some tax returns by Internet, without the need to have e-signature or trusted profile ePUAP.

Remember that if originally the tax return was submitted in a paper form, you can correct it by Internet.

If you do not know how to submit a statement or make a correction electronically, we can help you. Read additional information.

If you do not know how to settle a particular tax or what forms to choose, we can help you. Use interactive guide – Settlement of taxes with Tax Office.

Tax forms

You need to fill in the tax returns corresponding to each type of tax. Template forms may be submitted online and they are available in application e-tax returns.

If you wish to submit a tax form in paper form, a template may be found on the search engine on the website of Ministry of Finance.

Tax costs before commencing business activity

Regardless of whether you are a PIT or CIT taxpayer, if before the registration of business activity you had expenditures related to it (e.g. renting of premises, buying of advertising, legal advice, notary), you can calculate them as tax costs after commencing business activity.

If you want to know more about settlement of costs incurred before the commencement of activity, see the additional information.

To solve individual problems connected with tax issues refer to the Ministry of Finance search engine of tax rulings.

The interpretation of provisions

Useful tool to solve doubts concerning tax obligations is individual tax interpretations. More information on how to apply for them can be found in the article on this subject.

Since January 2016 there has been a  new provision article 2a of the Tax Code according to which doubts which cannot be removed concerning tax rules should be resolved in favour of the taxpayer. Read the general interpretation of this provision, issued by the Minister of Finance.

Remember about  fulfilment of tax obligations on time and settling them in the appropriate amount.  More on the costs of tax arrears can be found here

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