This article clarifies which Polish tax office is responsible for processing your 2025 PIT return if you changed your place of residence during the year.
Which Tax Office is Responsible for PIT?
According to the provisions of the Act of August 29, 1997 – Tax Ordinance, and the practice of tax authorities, the local jurisdiction of the tax office is determined by the taxpayer’s place of residence on the last day of the tax year.
For filing PIT for 2025, this means the tax office responsible is determined by your place of residence on December 31, 2025.
What Does “Place of Residence” Mean?
The concept of “place of residence” should be understood in accordance with the provisions of civil law.
It refers to the locality where a natural person resides.
Change of Residence During the Year – How to Assess?
If a taxpayer changed their place of residence in 2025, the determining factor is their residence as of December 31, 2025.
Example
A taxpayer lived in Poznań from January to October 2025, and in Gdańsk from November 2025. The competent tax office is Gdańsk.
Relocation Around Year-End
Situations where relocation occurs at the end of the year or at the beginning of the next are particularly important.
Example
The decisive factor is the status on December 31 of the tax year in question.
Is it Necessary to Report a Change of Address?
Yes – the taxpayer is obliged to update their identification data.
Filing PIT After Relocation
A tax return can be submitted electronically or in paper form.
What if the PIT Goes to the Wrong Office?
Submitting a declaration to the wrong office may result in delays as it will be forwarded to the correct office.
Change of Residence and Joint Filing by Spouses
In the case of joint filing, the place of residence of both spouses on December 31st is crucial.
Change of Residence and Jurisdiction During an Audit
If the place of residence changes after submitting the PIT, the tax office with jurisdiction at the time of submission remains responsible.
Common Taxpayer Errors
Common errors include incorrect determination of the place of residence and failure to update address information.
Summary
The jurisdiction of the tax office for PIT purposes depends solely on the taxpayer’s place of residence on the last day of the tax year.
Key principles: residence as of December 31st is decisive, and updating address data is essential.
FAQ – Change of Residence and PIT
1. Which tax office is responsible? The office responsible according to the place of residence on December 31 of the tax year.
2. Does registration (meldunek) decide jurisdiction? No – actual place of residence matters.
3. Is it necessary to report a change of address? Yes – through appropriate data updates.
4. Can I submit PIT to the wrong office? Yes, but it will be forwarded, potentially lengthening the process.
5. Does e-PIT choose the office automatically? Yes – the system assigns the correct office based on taxpayer data.