As the deadline for submitting Personal Income Tax (PIT) returns approaches, taxpayers across Poland are gearing up for the final stretch. The deadline is set for Wednesday, April 30, 2025, and with this date looming, many are eager to ensure their submissions are completed correctly to avoid penalties.
In recent years, the process of filing tax returns has become increasingly streamlined, with a significant uptick in the use of electronic submissions. Last year alone, 23 million electronic PIT returns were filed, with 13.8 million of those through the government’s Twój e-PIT service. In stark contrast, only 1.4 million tax returns were submitted in paper form, highlighting a clear trend towards digital compliance.
This year, the tax settlement period for 2024 began in mid-February and will last until the end of April. The Ministry of Finance has made it clear that taxpayers who do not utilize any allowances or deductions will have their PIT returns automatically accepted on the deadline. "If taxpayers do not submit their own PIT-37 or PIT-38 returns by April 30, these will be automatically accepted, ensuring compliance even if no action is taken," stated a representative from the Ministry.
However, this automatic acceptance is limited to individuals whose income comes solely from employment or pensions. For those who have other income sources, such as self-employment or rental income, the responsibility to verify and accept their tax returns remains. This year, the most common forms available in the Twój e-PIT service include PIT-37, PIT-38, PIT-28, PIT-36, and PIT-36L.
Taxpayers are encouraged to double-check their returns, especially regarding eligible deductions, such as the family tax allowance and costs associated with income generation. Monika Piątkowska, a tax advisor, emphasized the importance of reviewing these details: "By doing nothing, taxpayers risk paying more tax or receiving a smaller refund than they are entitled to." Furthermore, she noted that failing to designate 1.5% of their tax to a Public Benefit Organization could result in their contributions going to the state instead of a charitable cause.
For entrepreneurs, the situation is slightly different. They can also benefit from pre-filled tax returns, but the data included is limited. The Ministry of Finance only has access to certain financial information, such as advance tax payments, which means business owners must input their total revenue and expenses manually. However, the government has introduced various digital tools to facilitate this process, including the e-Tax Office and mobile applications.
Taxpayers can access the e-Tax Office via the login.gov.pl platform, using methods such as Trusted Profile, e-ID, or electronic banking. This access allows them to utilize all e-services, including tax returns and real-time updates on their tax refund status. Moreover, the Twój e-PIT service is now also available through the e-US mobile application, which simplifies access and allows for biometric logins.
Payment options for taxes have also expanded, with taxpayers able to pay their dues online using credit cards, in addition to the previously available methods such as bank transfers and the BLIK payment system. Marcin Łoboda, head of the National Revenue Administration, highlighted this initiative, stating, "This is another important step towards digitizing the services of the National Revenue Administration, making it easier for taxpayers to manage their obligations."
For those who owe tax, the tax office will issue a notification detailing the amount due within one month of the automatic acceptance of their returns. If a return is submitted electronically, the tax authority is required to process refunds within 45 days. Historically, many taxpayers have received their refunds much sooner, with some reports indicating refunds processed in as little as one day.
However, failure to submit a tax return by the deadline can lead to serious consequences. The Ministry of Finance warns that late submissions will incur interest penalties, calculated from the day after the deadline. The standard late payment interest rate stands at 14.5%. Additionally, taxpayers may face fines for tax offenses, which can range from one-tenth to twenty times the minimum wage, translating to penalties from approximately 460 PLN to over 90,000 PLN.
Taxpayers are reminded that the deadline for submitting their PIT returns is not just a formality; it is a crucial obligation that must be met to avoid financial repercussions. As the April 30 deadline approaches, individuals are urged to take advantage of the available resources and services to ensure their tax filings are accurate and submitted on time.
In summary, the 2025 tax season is marked by significant advancements in digital filing and processing, making it easier for taxpayers to comply with their obligations. However, the responsibility lies with individuals to ensure their returns are accurate and submitted in a timely manner. With the right tools and knowledge, taxpayers can navigate this process smoothly and avoid unnecessary penalties.
