Polish tax authorities will make pre-filled 2025 tax returns available online, with deadlines and filing options outlined.
Filing tax returns electronically or on paper before the official deadline is possible. However, returns submitted before February 15th are considered filed on February 15th under Article 45(1) of the PIT Act.
This date can impact the start of the 45-day (e-filed) or 3-month (paper) tax refund period.
The Ministry of Finance encourages taxpayers to use the pre-filled “Twój e-PIT” service, accessible via podatki.gov.pl. Login requires a trusted profile (eID, e-banking, mObywatel) or tax credentials.
Mobile access is available through the e-US app using a PIN or biometrics.
The KAS will offer pre-filled returns for businesses using the tax scale (PIT-36), 19% flat rate (PIT-36L), or lump-sum tax (PIT-28). Only selected fields (registration data, advance payments, social contributions) will be pre-filled.
Entrepreneurs must review, complete, accept, and submit their returns. Automatic acceptance applies only to KAS-pre-filled PIT-37 and PIT-38 returns after the April 30, 2026 deadline.
All taxpayers should check pre-filled returns against documents like PIT-11 forms. Payment information must reach tax offices by January 31, 2026.
Verify included deductions (e.g., for seniors or children) and manually add eligible ones not pre-filled, such as rehabilitation or thermal modernization benefits.
