Polish taxpayers filing their 2025 PIT returns need to understand how to declare income from unregistered business activities and potential refunds or payments.
Checking for Refunds or Additional Payments
After submitting a PIT return, taxpayers often wonder if they are due a refund or if they owe additional tax. This information is directly available from the declaration, but isn’t always immediately clear.
The easiest way to check is directly in the Twój e-PIT system or in a preview of the submitted declaration.
Understanding the Settlement Result
Two values are key to understanding the outcome: tax refund and additional tax payment.
A refund occurs when the total advance payments exceed the tax due, meaning the taxpayer paid more tax throughout the year than required.
An additional payment is required when the tax due is higher than the total advance payments.
Locating the Information in the PIT Form
The settlement result is located in the final section of the PIT form. It is typically labeled as a refund or additional payment, though the exact terminology may vary depending on the form.
Checking the Result in Twój e-PIT
After logging into the Twój e-PIT system, the result is readily available. You can also download the complete declaration.
Tax Refund and Payment Deadlines
A tax refund is issued within 45 days of submitting the declaration. In the case of an underpayment, the tax must be paid by April 30, 2026. Failure to pay on time will result in penalties.
Common Reasons for Refunds or Payments
Tax refunds most often result from overpayment of advance taxes. Additional payments typically arise when income or deductions are not accurately reported.
Summary
The refund or payment amount is directly determined by the tax return. Comparing the tax due with the paid advance payments is crucial. It’s advisable to review the settlement result before submitting the declaration to avoid surprises.
FAQ: PIT Refund or Payment
1. Where can I check if I am due a tax refund? In the PIT form or in the Twój e-PIT system.
2. What causes an additional tax payment? The difference between the tax due and advance payments.
3. When will I receive a tax refund? Within 45 days of filing online.
4. By when must I pay additional tax? By April 30th.
5. Can I check the result before submitting the PIT? Yes – in the declaration preview.
