Taxable persons, payers and money collectors may adjust a previously lodged return, by submitting the adjustment of tax return. 

A taxable person who has committed an error in the tax return, may lodge the adjustment of tax returns online, via the e-Deklaracje system.  Important!  Since 2016, entrepreneurs shall not be required to submit a written justification for the correction.  The correction shall be made by lodging a relevant tax return in which it is noted that this is an adjustment document, not settlement declaration.  Find out more about the changes in the accounting rules of the amending invoices. 

Correction in electronic form may be submitted both by the persons who sent an appropriate declaration  in a traditional manner (in person at the authority or by post) and the electronic declaration. 

The adjustment of tax return can be made only until the expiry of the tax liability.  The limitation period shall be 5 years and shall be counted from the end of the calendar year in which the deadline for payment expired, or the refund of overpaid tax.  This means, for example, that a corrected return for 2013 can be submitted until the end of 2019; after that date, the tax liability becomes invalid by lapse of time 

If the adjustment of return concerns the transfer of 1% to the public benefit organisation, it must take place within 30 days from the expiry of the deadline for the submission of returns, it is an exception to the general rule. 

e-Deklaracje system was launched on 1 January 2008. Every taxable person/payer is entitled to submit returns electronically. 

If you want to know the applicable rules regarding ways of transmitting returns and signing them, see the Regulation of the Minister of Finance of 29 December 2015 on the method for the transmission of returns and applications, and the types of electronic signatures which they should bear.


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