Poland’s Finance Ministry is proposing legislation to eliminate the obligation for employers to provide employees with PIT-11 and other individual tax declarations.
New Legislation Proposed
According to a new draft law published on Monday, companies will be exempt from the obligation to provide employees with PIT-11 forms and other individual tax declarations.
These documents will be directly available to taxpayers at the tax office.
Details of the Draft Law
The draft law, published on the Government Legislation Center’s website on Monday, concerns amendments to the Personal Income Tax Act and the Corporate Income Tax Act. It was prepared by the Ministry of Finance.
Information Transfer Changes
The justification for the draft law states that it changes the rules for transferring individual information such as PIT-11, PIT-R, PIT-8C, IFT-1, IFT-1R, IFT-2, and IFT-2R to taxpayers.
The amendment assumes the elimination of the legal obligation to provide taxpayers with individual information in cases where this information is already submitted to the tax office.
Access to Tax Information
The justification explains that after the new regulations come into force, taxpayers will receive individual information (PIT-11, PIT-R, PIT-8C, IFT-1R, or IFT-2R) only upon submitting a request.
This information will be provided only after the end of the year, regardless of when the request is submitted. During the year, taxpayers will only be able to receive individual information IFT-1 and IFT-2.
Effective Date
The proposed law will come into effect on January 1, 2027. (PAP)
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