PERSONAL INCOME TAX

GUIDE ON PERSONAL INCOME TAX DECLARATIONS (PIT)

Each year between February and April 30th, all employees who worked in Poland in the previous year, must submit their annual Personal Income Tax declarations (PIT) to the fiscal authorities by 30th of April 2024.

In most cases, thanks to submitting a PIT declaration, you will receive some money as a tax refund for 2023. The statutory deadline for PIT refunds is 3 months from the date of the correct tax declaration submission.

There are various PIT forms marked with different numbers but the most common form is PIT-37 for employees not running their own business.

The annual tax declaration can be submitted to the tax authorities in four main ways:

(best due to availability in English. To be able to log in to the e-pit official government system (https://www.podatki.gov.pl/en/your-e-pit/) you will need a so called „trustedonlineprofile” in order to authorize your data and submit the declaration. The profile can be set up via your bank, more information bellow.)

  • on-line using the e-declaration tool of the Ministry of Finance,
  • on paper submitted in person to the relevant Tax Office competent for your place of residence (for Łódź, this is: Urząd Skarbowy Łódź-Śródmieście, Dowborczyków 9/11, 90-019 Łódź)
  • if you are currently outside Poland, you can also file your tax declaration to a Polish consulate.

Please note that apart from the first option, the forms and on-line systems are available only in Polish.

Employees of the University of Lodz can already download PIT-11 for 2023. PIT-11 includes information on paid taxes which you will have to put in your annual tax declaration. The document is available in the Employees Service (https://pp.uni.lodz.pl/) in the Employment tab.

Select the green bar “Zatwierdzam odbiór” - I confirm receiving the document), then the document is automatically downloaded to your computer in pdf format.

If you want to translate any webpage which is available only in Polish, you should use Google Chrome browser (you may download it here: https://www.google.com/chrome/). After opening a webpage in Chrome browser, click on it (anywhere on the webpage) with a right button of a PC mouse and choose the option: ‘translate into English’.

SETTLEMENT OF FOREIGN INCOME USING PIT

The obligation to settle PIT for 2023 on foreign income depends on two factors:

  1. From tax residence - persons who have Polish tax residence are obliged to settle foreign income in Poland. Please note that you are already a tax resident in Poland unless you provided the Financial Department of the University of Lodz with a relevant certificate of tax residency in another country. 
    1. Tax residence in Poland occurs when:
      • you stay in Poland for more than 183 days a year (it concerns the total number of days, not consecutive days) or
      • most of your personal or life interests are in Poland (e.g. work, company, family).
  2. From the country in which you obtained foreign income - the type of contract that our country has signed with a given country determines whether you have to settle foreign income in Poland.
    1. If Poland has signed a contract with a proportional deduction:
      • if the above conditions are met, i.e. you have Polish tax residency – you are obliged to settle foreign income in Poland (regardless of whether you obtained income in Poland or not). Foreign income should be entered in the appropriate form (depending on the type of income) in section D in PIT-36.
    2. If Poland has signed a contract with the exception of progression:
      • if you obtained income abroad – you do not have to fill in Polish PIT,
      • if you obtained income both in Poland and abroad - then you should include foreign income in section H, in the field “Income obtained abroad” in PIT-36.

  1. Go to: https://www.podatki.gov.pl/en/your-e-pit/.
  2. Log in:
    • via login.gov.pl that is a trusted profile, e-ID or e-banking.
    • via the mCitizen application
    • by entering your data:
      • PESEL (or: NIP and date of birth) 
      • the amount of income from one of your 2020 returns
      • the amount of income from one of the information from employers (e.g., PIT-11) for 2021
      • confirm the amount of overpayment/tax to be paid from your 2020 return.
  3. Select your e-PIT.
  4. Now you can:
    • accept the prepared return
    • change the method of settlement to:
      • jointly with a spouse
      • as a single person raising children
    • supplement the return with data that was not included in the return proposal, e.g. data on income from rental/lease agreements, income from abroad
    • change or indicate the public benefit organization (PBO) to which you want to donate 1% of tax
    • change or add a deduction for children
    • add other data (e.g., deductions for donations made to fight COVID-19, thermo-modernisation relief, deductions for blood donation, religious worship, rehabilitation or Internet expenses, contributions to an individual retirement security account (IKZE)
    • reject the prepared PIT or complete the form yourself in your e-PIT service, settle on paper or through e-Declarations. 

- then the return from your e-PIT service prepared by the National Tax Administration will not be considered

  1. Accept and send the statement
  2. HAVING SUCCESSFULLY SUBMITTED YOUR PIT, YOU SHOULD DOWNLOAD THE CONFIRMATION CALLED UPO AND KEEP IT AMONG YOUR DOCUMENTS.

If you need help of a professional, please try to look for: “doradca podatkowy” in Google: https://cutt.ly/xXPiO79

 

More info available here: https://www.careersinpoland.com/article/arrival-and-stay/trusted-profile-in-poland-what-is-it-and-how-go-you-get-one

Trusted profile (Pol.: “Profil zaufany”) is a free tool that allows you to confirm your identity on the Internet and put your trusted signature, sign applications and submit them to public institutions. If you want to use the services of public institutions online, you need a trusted profile. To create it, you need to have a PESEL number.

  1. Go to: https://pz.gov.pl/pz/registerMainPage and use the page translation option in your browser
  2. Choose only from: “Bank or other identity provider”(go to step 3.) and “In the facility” (go to step 6.)
  3. Select the bank (the list below) where you have an account and log in to your bank account to confirm your identity
  4. Then follow the instructions on the bank's website
  5. Now you can file your annual tax return using the e-pit platform
  6. To create an account, fill in the fields, confirm that you have read the regulations and then click “Sign up”.
  7. Then a new window (pop-up) will be displayed, in which you must enter the authorisation code that has been sent to the provided e-mail address.
  8. Afterwards the system displays a new window in which you must enter the authorisation code sent to the provided phone number.
  9. After confirming the phone number, the system displays a new window informing that the account has been created. The displayed message informs the user that in order to electronically sign documents and log in to e-services, you must confirm your trusted profile in the confirmation point. The system also displays the date by which you should confirm the application in the confirmation point and a link to the list of confirmation points.
  10. Now you can file your annual tax return using the e-pit platform

With a bank account, you can create your trusted profile without leaving your home, because your bank details have already been checked when you set up your bank account. Therefore, you do not have to confirm your trusted profile in person. But if you had opened a bank account before you got PESEL no., then you will have to visit a branch of your bank to provide your PESEL no. and open a trusted profile.

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