PIT Taxpayer Obligations and Correction Process in Poland

Filing an annual tax return is an annual obligation for individuals, both residents and non-residents in Poland. Although the process is becoming increasingly simple and automated thanks to the your e-PIT service (PL: Twój e-PIT) there can still be accounting errors, omissions and even a complete omission of the obligation to file a tax return by the required deadline. A taxpayer does not automatically face sanctions in case of errors or failure to timely file a return. The current legislation provides for remedies that, when properly applied, make it possible to avoid fiscal criminal liability, take advantage of available reliefs and put the relationship with the tax authority in order.

In Poland, the risk of not filing a tax return on time has been significantly reduced thanks to the your e-PIT service, which generates pre-filled PIT-37, PIT-38 and PIT-OP statements based on data from employers, Social Security and previous years. If the taxpayer does not take action by April 30, the return will be automatically filed. Nevertheless, the responsibility for the accuracy of the data still rests with the taxpayer, who should verify and, if necessary, correct the return. In contrast, PIT-36, PIT-36L, PIT-28 and PIT-39 tax returns are not subject to automatic filing and require the taxpayer to prepare and file them himself.

However, if, for any reason, the tax return for 2024 was not filed by the statutory deadline, the taxpayer should fulfill this obligation as soon as possible by preparing and filing a so-called “outstanding return” (on the form in effect for the tax year to which the returns relate). Despite the expiration of the deadline, tax regulations allow for the late filing of a tax return, and the legal and financial consequences associated with this can be reduced by paying the tax due with interest for late payment and filing a so-called active regret. However, minimizing the consequences of failure requires due diligence and prompt action on the part of the taxpayer.

The process of submitting a corrected tax return

After submitting a tax return, including in an automated form within the framework of your e-PIT service, a taxpayer may find that there are errors. In that case, it is necessary to immediately submit a correction, consisting of resubmitting a complete return on the applicable form, marked “correction” and containing both corrected and originally correct data. The correction may be submitted only after the tax return has been previously submitted. The correction of the tax return must include complete information, both the corrected and the originally correct information. It is not enough to indicate only the erroneous part. Filing a correction to a tax return is allowed only if the tax return has already been filed.

A correction can be filed if deficiencies are found, such as errors in calculations, omission of taxpayer allowances, or incorrect or incomplete indication of sources of income, among others. Importantly, the taxpayer has the right to correct the return more than once, if each of the changes made relates to the same tax year. Although the regulations do not require it - with the exception of filing a return correction in the course of tax avoidance proceedings, it is worth attaching a brief justification of the reasons for the correction, especially if it results in a tax refund or a significant reduction in liability. This can speed up its processing and reduce the need for additional explanations.

Deadlines

Taxpayers can correct their tax returns until the statute of limitations on tax liability, that is, in the case of the 2024 return, until the end of 2030. This means that there are nearly five and a half years left to make changes. It should also be borne in mind that the right to correct the return is suspended for the duration of tax proceedings or an audit concerning the liability in question.

In the case of a tax return correction resulting in a tax surcharge, the taxpayer is obliged to calculate and pay the interest due for late payment himself. Interest is calculated from the day following the expiration of the statutory deadline for payment of tax, i.e. from May 1, 2025, up to and including the date of payment of the arrears. The applicable interest rates are 14.50 percent per year for the period from May 1 to May 7, 2025, and from May 8, 2025 - 13.50 percent per year.

If the adjustment is submitted within six months of the due date, i.e. by October 31, 2025, and payment is made within seven days of submission, the taxpayer can benefit from a reduced interest rate of 7.25 percent per year for the period from May 1 to May 7, 2025, and 6.75 percent per year from May 8, 2025 Interest is not charged if the sum does not exceed PLN 8.70 (three times the fee for treating a letter as registered mail). Note that the tax authority does not send a summons to pay interest - the obligation to calculate and pay it rests solely with the taxpayer.

How to avoid sanctions?

Failure to file a tax return or pay tax by the statutory deadline can result in serious sanctions under the Fiscal Penal Code. In order to avoid fiscal criminal liability, the taxpayer may use the institution of voluntary disclosure letter (PL: czynny żal).

The letter consists in voluntarily notifying the competent head of the tax office of the default committed. The condition for active regret to be effective is that it is filed before the tax authority receives information about the event, and that the failure is rectified by filing an outstanding tax return, paying the tax due with interest for late payment. An active grievance can be filed orally, in writing or electronically, such as through the your e-PIT service or the e-Tax Office.

Knowledge of the applicable regulations and procedures for correcting tax returns enables taxpayers to effectively meet their obligations and reduce potential penalties. Making timely use of available legal remedies helps maintain a compliant relationship with tax authorities.