PIT annual declarations
Who Are We?
LFT Advisors is a team of experts in international business. Our staff includes lawyers, auditors, accountants, and tax consultants. We work at every stage, from launch to scaling projects. Our focus is on providing effective support and accurate solutions tailored to the needs of the business.
What Do We Do?
We combine legal support, financial accounting, and strategic consulting. We help reduce operational costs and eliminate unnecessary bureaucracy. Operating on the “one-stop-shop” principle, we take care of the entire cycle: company registration, opening accounts, and obtaining licenses.
Why Trust Us?
We develop clear solutions tailored to the specifics of each business. We support our clients at every stage, including risk analysis, legal support, and financial control. We work with both local startups and multinational structures. We have deep expertise in tax law, auditing, and corporate structure.
How We Work?
- We analyze the business goals and its current state.
- We develop a strategy with a step-by-step plan.
- We register the company, open bank accounts, and obtain licenses.
- We provide legal support and adjust the approach as needed.
What is PIT, who needs it, and when to submit
PIT (Personal Income Tax) is the personal income tax in Poland. The annual filing of this declaration is a mandatory obligation regulated by Polish tax law. PIT is a required annual tax declaration for all individuals receiving income in Poland. Both residents and non-residents who have income sources in Poland must file it. Errors in PIT filings lead to fines and additional tax assessments, so it is crucial to trust professionals for preparation.
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Who is obligated to file the declaration
- Employees working under an employment contract or contract.
- Individual entrepreneurs.
- Income recipients from rent, dividends, cryptocurrencies.
- Freelancers and those working under contracts for services.
- Tax residents of Poland, as well as non-residents earning income in the country.
Even if taxes have already been paid through an employer, filing a PIT remains mandatory. It allows you to not only comply with the law but also to reclaim overpaid taxes or use deductions.
The tax period in Poland coincides with the calendar year. The declaration must be submitted by April 30 of the following year. For example, the PIT for 2024 must be filed by April 30, 2025. Delay in filing may lead to fines and loss of eligibility for tax refunds.
Algorithm for preparing and submitting a PIT declaration
1. Determining tax residency
Before filing the declaration, it is important to understand who is required to report.
A tax resident in Poland is a person who:
- Lives in Poland for more than 183 days a year.
- Has the center of their vital interests (work, family, residence, etc.) in Poland.
Even if income was received abroad, a resident is required to file a PIT in Poland.
2. Collecting necessary documents
The following documents are required for correct declaration filing:
- PIT-11 declaration — provided by the employer or contractor.
- Income documents from abroad (if applicable).
- Certificates of social and insurance contributions.
- Copies of contracts (employment, contractor, rental, etc.).
- Documents related to tax deductions: for children, charity, medical expenses, education.
- PESEL or NIP (taxpayer identification number).
- Bank account details for tax refund.
3. Choosing the PIT form
Different forms are used depending on the source of income:
PIT-37
For employees receiving income from an employer.
PIT-36
For entrepreneurs and those with additional sources of income.
PIT-28
For those using simplified taxation (ryczałt).
PIT-38
For capital income and cryptocurrencies.
Incorrect selection of the form is a common cause of errors and rejections of tax refunds.
4. Preparing the declaration
The declaration can be prepared in three ways:
- Through the e-Urząd Skarbowy service — online, with an electronic signature or through the trusted profile (zaufany).
- Through the e-Deklaracje program (free software from the Ministry of Finance).
- Through an accountant or consultant who will file the declaration on behalf of the taxpayer.
5. Calculating the tax
During the process, the following information is required:
- All sources of income.
- Withheld advance payments.
- Available tax deductions.
- Allowances (such as for children or disabilities).
If the paid tax exceeds the obligation, a refund occurs. If the tax is underpaid, additional payment is required.
6. Verification and submission of the declaration
Before submission:
- Double-check the data (PESEL, amounts, IBAN).
- Ensure all deductions are included.
- Update the current contact information.
Submission methods:
- Online — immediate submission and receipt of UPO (official receipt).
- In person at Urząd Skarbowy — with delivery confirmation.
- By mail — by registered letter with acknowledgment of receipt.
7. Receiving confirmation and refund/additional payment
- If tax was overpaid, the refund will be sent to the specified account within 45 days (electronic submission) or within 3 months (paper submission).
- If the tax was underpaid, the amount must be paid by April 30, otherwise, penalties will be applied.
What’s included in the PIT Filing Service
LFT Advisors handles the entire PIT declaration preparation and submission process:
- Analysis of client’s income sources (including cryptocurrency, foreign income).
- Selection and completion of the correct form (PIT-36, PIT-37, PIT-38, etc.).
- Consideration of tax deductions and allowances (for children, internet, education expenses, etc.).
- Calculation of overpayment and possible tax refund.
- Submission of the declaration to the tax authority (online or in person).
- Tracking the status and liaising with the tax authority on queries.
- Storing copies of the declaration and supporting documents.
We also offer consulting on complex issues: income from multiple countries, tax residency, cryptocurrency declaration, tax refunds upon relocation, etc.
Opening a company in Poland requires attention to detail.
Proper preparation and constant risk management are the keys to a smooth start and a project that starts to make results.
Advantages of working with LFT Advisors
Deep knowledge of the legislation.
We monitor all changes to the Polish and EU tax codes.
Support at all stages.
We assist clients until they receive the final confirmation from the tax office.
Security and confidentiality.
All client data is protected. Documents are stored on encrypted servers.
Working with foreigners.
We prepare PIT for non-residents, freelancers, and entrepreneurs from CIS countries.
Nuances to keep in mind when submitting PIT
What is an income certificate called?
In Poland, there are several types of certificates that confirm income:
PIT-11 – the annual income certificate that the employer is required to provide to the employee for submitting the tax declaration.
Zaświadczenie o dochodach – an official income certificate issued by the tax authorities confirming the income level for a specific period.
Zaświadczenie o zatrudnieniu i wynagrodzeniu – a certificate of employment and salary, issued by the employer, confirming the fact of employment and the salary amount.
Is an Income certificate required when buying a property?
Yes, when purchasing property in Poland, especially if you are a foreigner, an income certificate may be required. This document is necessary to obtain permission from the Ministry of the Interior and Administration to buy property, as well as when applying for a mortgage. The certificate confirms your financial capacity.
What does an income certificate look like?
The form and content of the income certificate depend on its type:
- Zaświadczenie o dochodach includes information about the income amount for a specific period, sources of income, and taxes paid.
- Zaświadczenie o zatrudnieniu i wynagrodzeniu contains details about the employer, position, employment period, and salary amount.
- PIT-11 provides detailed information on annual income, tax deductions, and taxes paid.
Samples of these certificates can be found on the official websites of tax authorities or requested from your employer.
How long is an income certificate valid?
The validity of the income certificate depends on its purpose:
For visa purposes: the certificate should usually be issued no later than one month before submitting documents.
For obtaining a loan: banks may require the certificate to be issued no later than three months before the application.
For purchasing property: the validity period may vary, but the certificate must generally be current at the time of document submission.
Common mistakes when submitting PIT on your own
- Choosing the wrong form (e.g., PIT-37 instead of PIT-36).
- Unreported income from rental properties, cryptocurrency, or foreign sources.
- Lack of supporting documents for tax deductions.
- Missing deadlines for filing or paying taxes.
- Calculation errors leading to a refusal of a tax refund.
We minimize all these risks by taking full responsibility for the process.
PIT for crypto investors and freelancers
Special attention is required for cryptocurrency income. Since 2022, Poland has tightened requirements for reporting cryptocurrency transactions. It is necessary to report both profits and losses. Incorrect filing can lead to tax adjustments.
We also assist freelancers and remote workers who collaborate with foreign clients. We assess where tax obligations arise and which status to apply – resident or non-resident.
PIT when changing tax residency
If you moved to another country during the year or acquired tax residency status abroad, it is possible to submit two declarations. We assess residency status, determine obligations to both Polish and foreign tax authorities.
PIT for Ukrainians in Poland
Ukrainian citizens working, renting property, or earning income from activities in Poland are required to file PIT. We:
- Determine tax residency status.
- Include all legal sources of income.
- Calculate tax obligations.
- Consider double taxation avoidance agreements.
We also provide advice on PIT filing for receiving benefits, payments from Polish organizations, or in cases of part-time employment.
Why you shouldn’t delay filing PIT
- The deadline for filing is April 30.
- A one-day delay = a fine of at least 280 PLN.
- Concealing income = up to 75% of the unpaid tax.
- Refusal of a tax refund due to incomplete information.
By working with us, you can avoid all these risks.
Early contact with us will allow you to:
- Prepare documents without rushing.
- Check calculations and deductions.
- Know in advance the amount to pay or receive as a refund.
- Avoid peak loads at tax authorities in April.
LFT Advisors – experts in Polish taxation
We work with clients from all over the world. We offer online consultations and provide support in your native language. We work with residents and non-residents, individuals and businesses, citizens of the EU and CIS countries.
Remember, filing your PIT declaration is not just a formality. Contact us to prepare your PIT declaration without risks and fines.
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