In 2026, Polish taxpayers face a choice: handle income tax returns online via services like Twój e-PIT, or engage a professional accountant, with costs and risks varying significantly.
Self-Filing vs. Accountant: A Key Decision
Individuals can file their personal income tax returns independently, using services like Twój e-PIT, or with the assistance of a professional accountant or tax advisor. The choice shouldn’t be based solely on cost, but primarily on the complexity of the tax situation and potential consequences of errors.
Online PIT Filing: How it Works
Self-filing is typically done through platforms like Twój e-PIT, where the tax declaration (e.g., PIT-37, PIT-38) is automatically prepared based on data provided by payers (e.g., employer, ZUS).
However, it’s crucial to remember that the taxpayer always bears responsibility for the accuracy of the filing.
Cost of Self-Filing
The direct cost of self-filing is generally low. However, this doesn’t include potential consequences of errors, such as interest on tax arrears.
Accountant Services: Scope and Cost
Engaging an accountant involves providing data for declaration preparation and often receiving support in interpreting regulations. Typical price ranges vary depending on the number of documents, income sources, and the need for analysis of tax reliefs and special regulations.
Responsibility: A Critical Difference
Regardless of the chosen filing method, taxpayers should verify basic data, even when using an accountant. This ensures accuracy and minimizes potential issues.
When is Online Filing Sufficient?
Self-filing is appropriate, particularly when the tax situation is straightforward, and electronic systems provide adequate support. In these cases, the risk of error is relatively low.
When to Consult an Accountant
Professional assistance is justified when the tax situation is complex, requiring interpretation of regulations or analysis of tax reliefs. In such situations, the cost of the service may be lower than the potential consequences of an incorrect filing.
Risk of Errors: A Comparison
Self-filing: Higher risk of errors due to taxpayer responsibility and potential lack of expertise.
Filing through an accountant: Lower risk, but doesn’t eliminate the possibility of errors entirely.
Practical Examples
Example 1 – Employee: A taxpayer employed under an employment contract with standard deductions may find online filing sufficient.
Example 2 – Foreign Income: A taxpayer with foreign income requires specialized knowledge and should consider using an accountant.
Summary
The choice between self-filing and using an accountant should depend on the complexity of the tax situation. Online filing is sufficient for simple cases, while professional help is recommended for more complex scenarios to minimize the risk of errors.
FAQ: Online PIT vs. Accountant
1. Is Twój e-PIT safe? Yes, but it doesn’t waive the obligation to verify data.
2. Is an accountant liable for errors? They may be civilly liable, but the taxpayer is responsible to the tax office.
3. Does self-filing always pay off? No – it can lead to errors in more complex cases.
4. Can a PIT be corrected after submission? Yes – through a declaration amendment.
5. What to choose for business activity? In most cases, using an accountant is advisable.
