The 2025 tax season begins February 15, 2026, with the National Revenue Administration preparing pre-filled declarations for most taxpayers.
When is the 2025 PIT Season?
The tax filing season for 2025 formally starts on February 15, 2026. Taxpayers can log in to the Twój e-PIT system to review declarations prepared by the KAS.
These pre-filled declarations can be accepted, corrected, or rejected, allowing taxpayers to file their own if needed.
Who Gets a Pre-filled Declaration?
The National Revenue Administration automatically prepares declarations for most individuals, especially those whose income data comes from employers, ZUS, banks, and other institutions.
This system covers various PIT forms and simplifies filing for many taxpayers.
Key Tax Deadlines
Employers must send PIT-11 forms to employees and the tax office by the end of January. Missing this deadline can result in criminal liability.
The tax office receives income data before the taxpayer, as PIT-11 forms are submitted by late January.
Automatic Filing by the Tax Office
If a taxpayer does not log in to Twój e-PIT and file their own declaration by April 30, 2026, the tax office will automatically accept the pre-filled one.
This automatic filing applies to individuals but not to business owners, who must file separately.
Despite automatic filing, taxpayers remain responsible for the accuracy of their data.
How to File PIT 2025
To file, gather documents like PIT-11, bank statements, and receipts. These can be obtained from employers, banks, and online portals.
Log in via the e-Urząd Skarbowy mobile app using a PIN or biometrics, or through the official website.
After logging in, review personal data, income, and deductions. Choose to accept, correct, or reject the declaration.
Refund and Confirmation
Upon approval, the system generates a UPO (Urzędowe Poświadczenie Odbioru) as proof of submission.
Refunds are processed within 60 days for paper filings and 45 days for electronic ones, sent to the bank account specified in the declaration.
Checking Automatic Filing
Taxpayers can check if their PIT was filed automatically through the Twój e-PIT system or the e-Urząd Skarbowy app.
A status of “accepted automatically” indicates the tax office filed without the taxpayer’s input.
Common Errors and Benefits
Common filing errors include incorrect income reporting and missing deductions. Corrections can be made by filing an amended declaration.
The Twój e-PIT system offers convenience, accuracy, and faster processing by using official data sources.