Poland’s tax office will make the 2025 personal income tax return form available soon.
Can PIT be filed earlier?
Tax returns can be filed earlier on one’s own, for example, through the e-Declarations website or on paper. However, a PIT sent to the tax office before February 15 is considered filed on February 15, as per Art. 45 sect. 1 of the PIT Act.
This may affect the date from which the tax refund deadline is counted. The tax office has 45 days to issue a refund for electronic declarations and three months for paper-filed PITs.
Twój e-PIT Service
The Ministry of Finance encourages the use of the Twój e-PIT service, which is available on the podatki.gov.pl website. It is aimed at both individuals not running a business and those who have their own business.
You can log in via login.gov.pl (trusted profile, e-ID, electronic banking, mCitizen app) or with tax data. The mobile e-US app also provides access after PIN or biometric authentication.
PIT for Entrepreneurs
For the third year in a row, KAS will make partially filled-in declarations available to entrepreneurs running a business, who are filing according to the tax scale (PIT-36), with a 19% flat rate (PIT-36L), or with a lump sum on recorded revenues (PIT-28).
KAS has only filled in some fields, mainly those with the taxpayer’s registration data, PIT advances paid during the year, or amounts of paid lump sum, as well as paid social and health insurance contributions.
Automatic PIT Acceptance?
Entrepreneurs must not only complete their declarations but also accept and send them. The rule of automatically accepting declarations filled in by KAS with the expiration of the statutory deadline does not apply to them, only to PIT-37 and PIT-38 declarations.
If an entrepreneur does nothing with a KAS-prepared declaration or does not submit a PIT independently, it will be automatically approved with the expiration of the deadline on April 30, 2026 (for PIT for 2025).
PIT for Citizens
Those not running a business do not have to do anything to file a PIT for 2025, but it is worth checking the declaration filled in by the tax office with information sent by payers, such as PIT-11.
Information for 2025 to tax offices must arrive by January 31, 2026, and to taxpayers by the end of February 2026. From 2027, payers and other entities will no longer have to submit certain PIT forms to taxpayers.
PIT Tax Deductions
It is worth verifying the deductions included in the ready-made PIT, such as for working seniors or for a child. The tax office has not included all preferences, so taxpayers must enter those they are entitled to, like rehabilitation or thermal modernization deductions.
This applies to both those not running a business and those who have their own business.
