Information in English

Your e-PIT is an annual settlement for natural persons automatically prepared and made available by the National Revenue Administration.

In addition, for persons meeting the conditions, Your e-PIT will made available the PIT-OP declaration and PIT-DZ information on data of children entitling to the relief for families.

Reliefs, deductions and additional information you enter will automatically direct you to the appendices. You don’t need to complete any additional applications to settle your tax.

The Your e-PIT service is available all year round in 24/7 modein e-Tax Office at:

Since 15 February 2024, tax returns for 2023 as well as PIT-OP declaration and PIT-DZ information will await you there.

The Your e-PIT service (in the case of PIT-36 and PIT-37) enables also the preferential settlement together with a spouse. You may choose this settlement method at your discretion.

The Your e-PIT service provides you with your individual tax return at any time. if you meet the conditions for preferential taxation – you may choose settlement together with a spouse o as a single parent after logging-in to the service.

Since the preferential settlement is available only for settlements of income taxed according to the tax scale, the PIT-28 and PIT-38 or PIT-36L forms provide no possibility to settle together with a spouse or as a single parent.

Tax returns made available in the Your e-PIT service are prepared on the basis of data collected by the revenue administration.

PIT-37

W PIT-37 presents:

• data from correct information from the employers/payers, including among others information on tax-exempt revenue i.e. youth relief, return relief, relief for families 4+, relief for working seniors, or amount of contributions to trade unions collected by the taxpayer;
• number of bank account (only if the tax return demonstrates an overpayment),
• information on reliefs for children recognised in the tax return for the previous year, provided that the conditions for obtaining such relief in the 2023 tax return are met,
• KRS number of a public benefit organisation recognised in the tax return for the previous years (provided that the indicated OPP continues to meet the conditions to receive 1.5% of tax in this year).

You have the right to change or update your data.

If you want to benefit from any other reliefs, deductions, for example from deduction of donations, expenses for rehabilitation purposes, thermal modernisation, use of Internet, or payments to IKZE or deductions from housing expenses – you may complete this information by your own.

PIT-38

W PIT-38 presents:

PIT-38 presents data from correct PIT-8C information sent by the payers. If you recognised a tax loss in the tax return for the previous year, we will also consider it in the prepared tax return. When settling in the Your e-PIT service, you may also recognise the losses carried forward by your own.

If you indicated the KRS number of the OPP in the previous year, and tax due allows for transfer of 1.5% of your tax, data of this organisation will be also shown in the prepared PIT-38 (provided that the indicated OPP continues to meet the conditions for receiving 1.5% of tax in this year).

PIT-28

PIT-28 presents information on the lump sum tax amount paid onto the account of a tax office and the bank account number (if tax return shows an overpayment).

Depending on the source, you should complete by you own:

• revenue from business activity, social and health insurance premiums and amounts of lump-sum tax due,
• revenue from revenue from ordinary lease, usufructary lease, sublease or other contracts of a similar nature or
• revenue from the sale of processed plant and animal products;
• you can also complete: reliefs and deductions, from which you may benefit and which do not result from information held by the revenue administration, for example deduction of donations, expenses for rehabilitation purposes, thermal modernisation or payments to IKZE or deductions from housing expenses.

If you indicated the KRS number of the OPP in the previous year, and tax due allows for transfer of 1.5% of your tax, data of this organisation will be also shown in the prepared PIT-38 (provided that the indicated OPP continues to meet the conditions for receiving 1.5% of tax in this year).

PIT-36

PIT-36 presents:

• data from correct information sent by the payers, including among others information on tax exempt revenue i.e. d youth relief, return relief, relief for families 4+, relief for working seniors, or amount of contributions to trade unions collected by the taxpayer;
• amounts of income tax advances paid onto the tax office account;
• information on reliefs for children recognised in the tax return for the previous year, provided that the conditions for obtaining such relief in the 2023 tax return are met,

• KRS number of a public benefit organisation recognised in the tax return for the previous years (provided that the indicated OPP continues to meet the conditions to receive 1.5% of tax in this year).

Depending on the source, you should complete the following by your own in the tax return:

• revenue earned without the agency of the payer,
• revenue, tax deductible expenses and advances due as well as advances due and social insurance premiums paid by you (not included in the other tax returns) from business activity and special branches of agricultural production
• revenue from the sale of processed products and revenue from non-registered activity;
• you can also complete: reliefs and deductions, from which you may benefit and which do not result from information held by the revenue administration, for example deduction of donations, expenses for rehabilitation purposes, thermal modernisation, use of Internet, or payments to IKZE or deductions from housing expenses.

For 2023, you can – for the first time – complete your tax return with revenue from business activity or special branches of agricultural production.

PIT-36L – new form in the Your e-PIT service

PIT-36L presents:

• amounts of income tax advances paid onto the tax office account;
• KRS number of a public benefit organisation recognised in the tax return for the previous years (provided that the indicated OPP continues to meet the conditions to receive 1.5% of tax in this year).

In this tax return, you should complete by your own:

• revenue, tax deductible expenses and advances due as well as advances due and social insurance premiums paid by you (not included in the other tax returns) from business activity and special branches of agricultural production
• you can also complete: reliefs and deductions, from which you can benefit, for example from deduction of expenses for rehabilitation purposes, thermal modernisation or payments to IKZE.

Using the Your e-PIT service is not obligatory. You may decide on our own, how to submit your tax return.

If you decide to choose a different form than Your e-PIT, you don’t need to reject the tax statement made available in the service. What is binding for the tax office is the tax return you will submit by your own.

The Your e-PIT services allows you to submit a correction of all tax returns for 2023, regardless of whether you submitted the initial version of the tax return in the Your e-PIT service, or in any other form. Please note that for 2018-2022 the Your e-PIT service provided no option to submit the tax returns from business activity, thus you cannot submit a correction of tax returns for these years, if you recognised such revenue (from business activity or special branches of agricultural production).

Yes, the prepared PIT-37 tax return has the KRS number of the OPP indicated by the taxpayer in the previous year already completed, provided that the indicated OPP continues to meet the conditions to receive 1.5% of tax in this year.

No. Using the Your e-PIT service requires neither installation of additional software nor application. All you need is a computer and access to Internet.

No. In such case, the tax return made available in the Your e-PIT service will be cancelled automatically and only the tax return submitted by you will be visible in the tax office.

No. In such case, the tax return made available in the Your e-PIT for the other spouse is cancelled automatically.

The Your e-PIT service always provides the individual tax return. If you want to settle as a single parent, you may select such settlement method by just one click.

Yes, however not to all. The Your e-PIT service provides access to the following tax returned submitted for:

• 2018 - PIT-37 and PIT-38 as well as PIT-OP;
• 2019 – 2021 – PIT-36, provided that in this period you were not subject to obligation of settling the business activity and special branches of agricultural production on general terms, PIT-28, provided that you were not subject to obligation of lump-sum settlement of the business activity, PIT-37, PIT-38 and PIT-OP;
• 2022 – PIT-36 provided that in this period you were not subject to obligation of settling the business activity and special branches of agricultural production on general terms, PIT-28 provided that you were not subject to obligation of lump-sum settlement of the business activity, PIT-37, PIT-38 and PIT-DZ information and PIT-OP declaration;
• 2023 – PIT-36, PIT-36L, PIT-28, PIT-37, PIT-38 and PIT-DZ information and PIT-OP declaration.

If OPP, to which you transferred 1.5% of your tax in the previous year, continues to be included in the list of OPPs, , the tax return prepared automatically in the Your e-PIT service automatically indicates the KRS number of this organisation. If you indicated a specific purpose in your tax return for the previous year, the same specific purpose is indicated in the prepared tax return. After logging-in to the Your e-PIT service, you may change the KRS number of the OPP and specific purpose.

No. If you make changes to the tax return prepared in the Your e-PIT service, for example change the KRS number of the public benefit organisation (OPP), bank account, address of residence or add information on the reliefs, to which you are entitled, but you do not accept and send the changed tax return, the tax return with your changes will not be automatically accepted as of 30 April 2024.

After making the changes, you need to accept them and send or submit your tax return in the other form by 30 April 2024.

If you don’t do this, the automatically accepted tax return will be the one prepared for you by the revenue administration (that is without the changes you made), provided that it was not rejected in the Your e-PIT service, or was not submitted by you in the other form i.e. as a hard copy or electronically.

Yes. For 2023, the Your e-PIT service will make available for the first time also the tax returns for the taxpayers, who earn revenue from business activity and special branches of agricultural production.

After logging-in to e-Tax Office and clicking the Your e-PIT service tile, you will be redirected to the “Current documents” tab, in which you will see the 2023 tax return prepared for you.

If you submit the following tax return:

PIT-37:

1. you can accept it and sent unchanged
2. you can make changes, for example:
   • change the settlement method to settlement together with the spouse or as a single parent,
   • change or indicate the public benefit organisation (OPP), to which you want transfer 1.5% of your tax, and indicate the specific purpose,
   • change data in the relief for children or add this relief,
   • add deductions, e.g.: donations, expenses for rehabilitation purposes, thermal modernisation, for the use of Internet or payments to the individual pension security account (IKZE),
   • enter or change the account number, on which you want to receive the overpayment refund;
   • change/update your address of residence and competent tax office.

   - and then accept and send the changed tax return

   Please note, that both in the first and second case you need to check, whether the tax return is correctly sent (received the 200 status) and whether you can download the Official Confirmation of Receipt (UPO). Time period for refund of a potential overpayment is calculated from the moment of receiving the tax return by the National Revenue Administration (KAS) systems. If your submitted tax return demonstrates that you have a tax due for payment, you may make this payment directly in the Your e-PIT service. This is only possible only when your bank provides you with such option.

3. you may also reject the prepared tax return and settle by your own in the other form; in such case, the tax return prepared in the Your e-PIT service will not be taken into account;

If information from the payers provides only tax exempt revenue (youth relief, return relief, relief for families 4+, relief for working seniors) — then your tax return will not be accepted automatically on 30 April 2024.

PIT-38 :

1. you can accept it and send unchanged
2. you can make changes to the tax return, for example:
   • recognise losses carried forward
   • change or indicate the public benefit organisation (OPP), to which you want transfer 1.5% of your tax, and indicate the specific purpose,
   • enter or change the account number, on which you want to receive the overpayment refund

   - and then accept and send the changed tax return.

   Please note, that both in the first and second case you need to check, whether the tax return is correctly sent (received the 200 status) and whether you can download the Official Confirmation of Receipt (UPO). Time period for refund of a potential overpayment is calculated from the moment of receiving the tax return by the National Revenue Administration (KAS) systems. If your submitted tax return demonstrates that you have a tax due for payment, you may make this payment directly in the Your e-PIT service on your micro-account provided in the service. This is only possible only when your bank provides you with such option.

3. you may reject the prepared tax return and settle by your own in the other form; in such case, the tax return prepared in the Your e-PIT service will not be taken into account;
4. you can also do nothing – in this case the prepared tax return will be automatically accepted on 30 April 2024, which means that you tax return will be submitted.

PIT-36 :

1. you can accept it and send unchanged,
2. you should however complete the tax return, if you are a person with an established business activity or special branches of agricultural production – even when it is a suspended business activity or when you earned revenue without the agency of the payer, revenue from the sale of processed plant and animal products or revenue from non-registered activity by means of indicating the amount of revenue, tax deductible expenses and tax advances due;
3. in addition, you can:
   • recognise losses carried forward,
   • change the settlement method to settlement together with the spouse or as a single parent,
   • change or indicate the public benefit organisation (OPP), to which you want transfer 1.5% of your tax, and indicate the specific purpose;
   • change data in the relief for children or add this relief;
   • add reliefs, tax exemptions o deductions, e.g.: related to a conducted business activity, donations, expenses for rehabilitation purposes, thermal modernisation, for the use of Internet or payments to the individual pension security account (IKZE);
   • in the case of revenue from business activity or special branches of agricultural production, supplement information on tax due and verify the payments indicated in the tax return;
   • enter or change the account number, on which you want to receive the overpayment refund;

   - and then accept and send the changed tax return.

   Please note, that both in the first and second case you need to check, whether the tax return is correctly sent (received the 200 status) and whether you can download the Official Confirmation of Receipt (UPO). Time period for refund of a potential overpayment is calculated from the moment of receiving the tax return by the National Revenue Administration (KAS) systems. If your submitted tax return demonstrates that you have a tax due for payment, you may make this payment directly in the Your e-PIT service. This is only possible only when your bank provides you with such option

4. you may reject the prepared tax return and settle by your own in the other form. In such case, the tax return prepared in the Your e-PIT service will not be taken into account;

Note!!! PIT-36 tax return is not subject to automatic acceptance!

PIT-36L :

• you must complete your tax return by your own with revenue, tax deductible expenses from business activity or special branches of agricultural production conducted on one’s own name or in a company, so as the amounts of social and health insurance premiums, if not included in the tax deductible expenses – even if the business activity is suspended;
• you can recognise losses carried forward,
• you can change or indicate the public benefit organisation (OPP), to which you want transfer 1.5% of your tax, and indicate the specific purpose;
• you can add reliefs, tax exemptions o deductions related to a conducted business activity, thermal modernisation or payments to the individual pension security account (IKZE),

- and then accept and send the changed tax return

Please note,that both in the first and second case you need to check, whether the tax return is correctly sent (received the 200 status) and whether you can download the Official Confirmation of Receipt (UPO). Time period for refund of a potential overpayment is calculated from the moment of receiving the tax return by the National Revenue Administration (KAS) systems. If your submitted tax return demonstrates that you have a tax due for payment, you may make this payment directly in the Your e-PIT service. This is only possible only when your bank provides you with such option.

• you may reject the prepared tax return and settle by your own in the other form. In such case, the tax return prepared in the Your e-PIT service will not be taken into account;

Note!!! PIT-36L tax return is not subject to automatic acceptance

PIT-28:

1. you must complete your tax statement with:
   • revenue from business activity conducted in one’s own name or in a company,
   • revenue from ordinary lease, usufructary lease or
   • revenue from the sale of processed plant and animal products;
   • paid social insurance premiums, if not deducted in the other tax return;
   • paid health insurance premiums, if not deducted in the PIT-36L tax return;
   • amount of lump-sum tax due.
2. you can recognise losses carried forward;;
3. you can change or indicate the public benefit organisation (OPP), to which you want transfer 1.5% of your tax, and indicate the specific purpose,
4. you can add the available reliefs and deductions, e.g.: donations, expenses for rehabilitation purposes, thermal modernisation, payments to the individual pension security account (IKZE),
5. you can verify the lump-sum tax payments recognised in the tax return,
6. add or update the account number, on which you want to receive the overpayment refund

- and then accept and send the changed tax return

Please note,that both in the first and second case you need to check, whether the tax return is correctly sent (received the 200 status) and whether you can download the Official Confirmation of Receipt (UPO). Time period for refund of a potential overpayment is calculated from the moment of receiving the tax return by the National Revenue Administration (KAS) systems. If your submitted tax return demonstrates that you have a tax due for payment, you may make this payment directly in the Your e-PIT service. This is only possible only when your bank provides you with such option.

• you may reject the prepared tax return and settle by your own in the other form. In such case, the tax return prepared in the Your e-PIT service will not be taken into account;

Note!!! PIT-28 tax return is not subject to automatic acceptance.

The lump-sum amounts do not exceed:

1. 3 000 zł (PLN 250 per month), if you earned revenue from a single public service relationship, employment relationship, cooperative employment relationship and outwork;
2. 4 500 zł if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship and outwork at the same time,
3. 3 600 zł (PLN 300 per month), if your place of permanent or temporary residence in the fiscal year was situated outside the locality of your workplace, and you received no separation allowance or no travel cost refund (excluding the case, in which the refunded costs are included in taxable revenue),
4. 5 400 zł if you earned revenue from more than one public service relationship, employment relationship, cooperative employment relationship and outwork at the same time, and your place of permanent or temporary residence in the fiscal year was situated outside the locality of your workplace, and you received no separation allowance or no travel cost refund (excluding the case, in which the refunded costs are included in taxable revenue).

If in 2023 you earned revenue only from a pension or annuity, and the pension authority:

• prepared an annual tax return on the PIT-40A form – your 1.5% of tax will be transferred to the public benefit organisation indicated in the previous year on the basis of PIT-OP declaration, provided that this OPP continues to be included in the List of OPPs and that the annual tax return demonstrates a tax due, from which 1.5% can be calculated, and that you did not withdraw your consent for transfer of 1.5% of tax to this OPP;
• submitted information on your revenue from pension on the PIT-11A form to the tax office, the Your e-PIT service will generate the PIT-37 tax return for you.

If you do not submit your tax return and do not reject the tax return prepared for you, you do not withdraw your consent for J transfer of 1.5% of tax due and the OPP continues to be included in the List of OPPs, such tax return will be automatically accepted on 30 April 2024 and take into account the KS number indicated in the tax return for the previous year.

The pension authority has no possibility to include this information in the issued tax return.

You may indicate the public benefit organisation, to which you want to transfer 1.5% of tax, by your own in the tax return or PIT-OP declaration.

You don’t need to make a settlement by your own. The PIT-37 tax return will be prepared for you in the Your e-PIT service.
If you do nothing – this tax return will be approved automatically on 30 April 2024.

However, if you want, you can make a settlement by your own. To do so, log in the Your e-PIT service and, for example, complete the tax return or accept it before 30 April.

No. Your e-PIT sends no individual messages on the prepared PIT tax return.
The Your e-PIT service is available in e-Tax Office. The tax return prepared for you will be available from 15 February 2024.
You can log in to Your e-PIT service in e-Tax Office:

• via login.gov.pl (i.e. trusted profile, mObywatel application, e-ID or electronic banking),
• tax data,

More information on logging-in available in the e-Tax Office tab.

No. You can print your tax return only after it is sent to the tax office (save the tax return to .pdf file and print).

Yes. Your e-PIT enables settlement together with a deceased spouse. If you authenticate a deceased spouse, this settlement method will be indicated automatically in the tax return.

PIT-28 prepared in the Your e-PIT service contains the amounts of lump-sum tax paid to the tax office. You can find these amounts also in the “Source data” tab. Payments are recognised for the months or quarters of 2023 – depending on the selected form of tax payment.

If you received PIT-40A and:

• you earned no other revenue taxed according to the tax scale or
• you don’t want to benefit from any tax relief or
• you don’t want to settle on preferential terms together with a spouse or as a single parent,

you don’t; need to submit the tax return.

No. No tax return is submitted for a deceased person.

Enter the address of residence valid as of the date of tax return submission.

Yes. Starting from tax returns for 2023, the taxpayers who earn revenue from business activity can also settle in the Your e-PIT service, regardless of the form of taxation.

Yes. In the Your e-PIT service, you can indicate the reliefs and exemptions available to you, which will be taken into account in tax calculation.

No. There is no option to settle revenue from an inherited enterprise for 2023.

Yes. If your business activity is taxed on general terms according to the tax scale, you will settle the revenue from employment and activity in PIT-36. If you chose a different form of taxation and you earn no other revenue, you can settle revenue from employment in PIT-37, while revenue from business activity – depending on the form of taxation – in PIT-36L, provided that you chose taxation subject to flat tax, or PIT-28, if you chose lump-sum tax from recorded revenue as the form of taxation of your business activity.

Yes. Starting from income for 2023, revenue from special branches of agricultural production can be settled in the Your e-PIT service, depending on the selected form of taxation:

• on the PIT-36 form, if you chose taxation on general terms (according to the tax scale);
• on the PIT-36L form, if you chose a flat tax.

Yes. The Your e-PIT service enables reduction of revenue by all reliefs and deductions you are entitled to, which includes also a suffered loss.

Yes, revenue earned abroad can be settled in the Your e-PIT service in the PIT-36 tax return.

If you earn revenue both in Poland and abroad, we will prepare the PIT-36 tax return in the service. You should submit this tax return by your own, since the Your e-PIT service does not accept PIT-36 automatically.

In the annual settlement for 2023, the Your e-PIT service is available to the taxpayers, who make settlements on the PIT-37 or PIT-38 form (from the employment contracts, contracts of mandate, contracts for a specific work or capital revenue) and natural persons earning revenue from ordinary lease, business activity or special branches of agricultural production, settling on the PIT-28, PIT-36 and PIT-36L forms.

Your e-PIT service makes no tax returns for the minors available.

Due to income from the employment relationship, the service makes PIT-36 with information on amount of income available to the taxpayer. Revenue from non-registered activity needs to be completed by the taxpayer.

Yes, the system prepared PIT-37 for such taxpayer. Starting from tax returns for 2023, the Your e-PIT service enables settlements also to the taxpayers earning revenue from business activity, regardless of the form of taxation.

Your e-PIT service is accessible via e-Tax Office. The website is available at

You can log in to e-Tax Office, from which the Your e-PIT service is accessible, in two ways:

• via Trusted Profile (TP), mObywatel application, e-ID or via electronic banking,
• tax data.

Your e-PIT is a very simple and convenient method to submit your tax return in the tax office. All you need to do to use the service is to log in to e-Tax Office and then select Your e-Pit service.

To log in via Trusted Profile (Login.gov.pl):

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl website select the “Trusted Profile” tile
• in the login window, enter correctly the user name or e-mail and password
• enter the correct code in the window, which will display on the login screen (the code will be send via SMS at the provided phone number)
• click “Confirm”.

If you have no Trusted Profile, you must create it!

More information on the Trusted Profile available at.

To log in via electronic banking

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl website select the “Trusted Profile” tile
• in the login window (on the right side of the screen) select the tile with your bank logo
• enter login and password in the login window on the bank website,
• then follow the instructions displayed on the bank website to log in to e-Tax Office.

To log in via e-ID

• click the “e-Tax Office” button and select the “Login.gov.pl” tile
• at login.gov.pl website select the “e-ID” tile
• select the device to log in:
  • smartphone with NFC module and eDO App

  or

  • computer with a connected NFC reader.

  If you chose a smartphone

  • open the eDO App mobile application
  • scan the QR code or retype the number under the code
  • click “CONFIRM” if everything is correct
  • enter the 6-digit CAN number
  • place e-ID to your phone
  • enter the 4-digit PIN 1 code.

  The eDOApp application can be also used for logging in to the electronic service on your phone.

  To log in on a computer with a connected NFC reader:

  First check, if:

  • the NFC reader is connected to the computer
  • e-ID software is installed
  • e-ID is placed on the reader
  • the CAN number is entered to e-ID software

  • click the “Log in” button

  • click OK button in the window with identification certificate

  • enter the 4-digit PIN 1 code in the reader.

  To log in via mObywatel application

  • click the “e-Tax Office” button and select the “Login.gov.pl” tile
  • at login.gov.pl website click the “mObywatel application” tile
  • log in to the mObywatel application
  • choose mObywatel (mTożsamość)
  • follow the instruction for code scanning displayed on the screen
  • scan the QR code with the mObywatel application

  To log in via a smartphone

  • unfold menu at gov.pl website
  • select Log in to e-Tax Office
  • click “Login.gov.pl” – login application
  • at login.gov.pl website, click the “mObywatel Application” tile
  • copy the QR code
  • log in to the mObywatel application
  • select mObywatel (mTożsamość
  • select “Redirect” and then “To institution or company” from the lower menu
  • paste the copied code from the clipboard, click Ready, then Confirm and OK
  • do not close the mObywatel installation and go back to the window with e-Tax Office

  To log in via the mObywatel application, enable it using the Trusted Profile.

  To log in using tax data

  • click the “e-Tax Office” button and select the “Your tax data” tile
  • enter the PESEL number or NIP and date of birth
  • complete:

    (Amount 1) is total revenue from the 2022 tax return. If you submitted several tax returns for 2022, enter revenue from any submitted tax return.
    (Amount 2) amount of a single revenue from a single information from the taxpayer for 2023 – if you have several PIT-11 information, enter a single amount from a single information, do not sum your revenue!
    (Amount 3) is the amount of overpayment/tax due for payment from the 2022 tax return.

  Note! if you want to log in to the tax return as a Taxpayer (first) and any of the amounts listed above is equal to “0”, you will be unable to authenticate yourself in the Your e-PIT service using this login method. In such case, use the alternative methods (provided above).

  Entering “0” amount is possible only when you want to submit a spouses’ tax return and, after you log in, you also log in your spouse – in such case you will be additionally asked to provide the name and surname of your spouse you are logging in for authentication purposes.

   

  Check the amounts to enter:

  • Amount 1

    Revenue for 2022 is the amount indicated in your 2022 PIT tax return in one of the following items:

    Typ deklaracji	Nr pozycji
    PIT-28(25)	poz. 20,22,24 i 62
    PIT-36(30)	poz. 79,81,83,85,87,147 lub poz. 80,82,84,86,88,209
    PIT-36L(19)	poz. 23,25,27,28 lub poz. 33
    PIT-37(29)	poz. 62, albo poz. 93 jeżeli jesteś rozliczony jako małżonek
    PIT-37(26)	poz. 44,46,48,50,83, lub poz. 45,47,49,51,118
    PIT-38(16)	poz. 24, albo poz. 34
    PIT-39(12)	poz. 20
    PIT-40A(21)	poz. 36

     
  • Amount 2

    Revenue for 2023 is the amount you will find in one of the information from the taxpayer (e.g. your employer) for 2023 in one of the following items:

    Typ deklaracji	Nr pozycji
    PIT-8C (11)	poz. 23 albo 25 albo 27 albo 29 albo 31 albo 37,
    PIT-11(29)	poz. 29 albo 34 albo 36 albo 41 albo 43 albo 48 albo 50 albo 54 albo 58 albo 62 albo 66 albo 70 albo 73 albo 75 albo 78 albo 81 albo 84 albo 87 albo 90 albo 98 albo 100 albo 102 albo 104 albo 106 albo 107 albo 108 albo 109 albo 110 albo 111 albo 112 albo 113 albo 114 albo 115 albo 116 albo 117
    PIT-40A/11A(21)	poz. 36 albo 38 albo 40 albo 42 albo 44 albo 46 albo 47 albo 48 albo 49 albo 50
    PIT-R(21)	poz. 60

     

  • Amount 3

    Amount of overpayment/due for payment in the tax return submitted for 2022.

    Typ deklaracji	Nr pozycji
    PIT-28(25)	poz. 236 albo 237,
    PIT-36(30)	poz. 443 albo 466,
    PIT-36L(19)	poz. 145 albo 146,
    PIT-37(29)	poz. 138 albo 145,
    PIT-38(16)	poz. 49 albo 50,
    PIT-39(12)	poz. 34
    PIT-40A(21)	poz. 56 albo 57,

     

There is no need to create an account at podatki.gov.pl. You need only access to Internet.

If you don’t accept or reject the prepared PIT-37 or PIT-38 tax return in the Your e-PIT service by 30 April 2024 or you don’t settle it otherwise (electronically or as a hard copy), the PIT-37 or PIT-38 tax return prepared in Your e-PIT will be automatically accepted and submitted. Upon completion of automatic acceptance, the submitted tax return will be then made available in the “Submitted documents” tab.

Please remember that the Your e-PIT service does not provide automatic acceptance of:

• PIT-28, PIT-36 and PIT-36L tax returns and PIT-DZ information,
• tax returns you rejected in the service,
• tax returns which recognise only the tax exempt revenue (for example the youth relief),
• saved “draft copies”.

If you assume that you will need information on revenue or a copy of tax return (for example to apply for issuing of a city card, parking card), you can log in the Your e-PIT service and submit the tax return.

We encourage in each case to log in to the service and check your data, for example the amount of tax due for payment or overpayment.

In this case, the taxpayer cannot access its tax return by entering its tax data. The taxpayer can log in using for example the trusted profile, e-ID, or electronic banking or the mObywatel application.

If the taxpayer is unable to create TP, it uses no electronic banking and has no amount of revenue, amount of overpayment or amount due for payment, which are necessary to log in the Your e-PIT service, it may submit PIT-OP as a hard copy or via e-Tax Returns. The taxpayer signs PIT-OP with the amount of revenue for 2023 (also if revenue is equal to PLN 0).

Yes, the integration of the Your e-PIT service with the PESEL register ensures that the data concerning the relief for babies born in 2023 are automatically populated in the tax return you are preparing. However, you may change the data at any time.

If you claimed the child relief in the full amount for 12 months of 2022 in PIT/O, the relief will be carried over and assigned to you. Otherwise, you should enter the relief independently, however its amount for both parents must not exceed the allowable limit.

No, if your child is over 18 years old and is studying or is a PhD student, the relief will not be considered automatically. However, if your adult child is a secondary student or is studying abroad, you should enter the relief independently.

To receive the extra refund, simply tick the additional option in the section ‘Tax reliefs and deductions’ -> ‘Child relief, extra refund or information on the relief for families of 4+’: I wish to receive an extra refund for the unused part of the child relief. The extra refund for the child relief will be populated automatically. When you validate the data, the extra amount for the unused part of the child relief will be displayed and considered in your tax return.

Yes. However, non-residents and those taxpayers who have received only a statement from the pension authority (except for other taxpayers) will be required to log in and request the tax return to be made available. It will be editable, inter alia, with regard to the rehabilitation relief, and can be submitted to the tax office. The tax return will not be validated in the Your e-PIT service automatically.

The relief for young people (aged up to 26 years) will automatically be considered in version 29 of the form on the basis of PIT-11:

1. if you have submitted to your employer a declaration not to apply the relief for young people during 2023 and the employer has collected tax advances, you will receive PIT-11 showing the relief for young people and the tax advance collected by the employer, which you are entitled to be refunded;,
2. if your total income is subject to a tax relief, you will be informed accordingly after logging into the service, and you are not obliged to submit a tax return. Your tax return will not be submitted upon automatic validation as well. If you wish to submit the tax return, you must validate and submit it independently;
3. if you have earned additional taxable income during the year (e.g. from abroad), you are obliged to declare it in your tax return independently, and then validate and submit your e-PIT;
4. if you have earned additional taxable income, excluding those being subject to the relief for young people, (e.g. you exceeded the allowance threshold of PLN 85,528.00, or earned revenue under a contract for a specific work), the tax return for your taxable revenue will be made available in the Your e-PIT service. If you do not submit the tax return independently, it will be validated automatically.

No. When calculating the income of a person with disabilities - to establish if he or she is a dependent person of a different relative, both the 13th and 14th pension payments and the following incomes are disregarded:

• maintenance for children,
• supplementary benefits,
• care benefits.

The income being required to establish whether a person is a dependent person amounts to PLN 19,061.28 for 2023 (12 times the social pension for 2023, i.e. PLN 1,588.44).

The generated PIT-38 will consider only the loss declared in PIT-38 for 2022. You can reduce the income by deducting the loss for five preceding years, i.e. when preparing the tax return for 2023, you can deduct the losses declared for 2018, 2019, 2020, 2021 and 2022. However, you will have to enter the loss for 2018-2021 independently.

No, you are obliged to increase the income you earn in Poland by adding up the income your daughter earned abroad. To claim the child relief, the total amount of income must not exceed PLN 19,061.28.

No, the revenue subject to the so-called tax relief for young people should be included in the limit of the child’s income that must not exceed PLN 19,061.28.

You are entitled to a joint limit of PLN 112,000.00. It does not however matter whether you will submit your tax return - independently or jointly.

Yes, you can deduct PLN 2,280.00 for the car as a maximum. You can claim the relief if the car is your joint property, even if the registration document was issued to one of the spouses only.

As a rule, you can deduct only those expenditures you have incurred since you received a disability certificate. If the certificate however says that the disability had occurred before you bought the hearing aid, you are entitled to claim the relief.

Yes, you can deduct the expenditures for all the medicines you were prescribed. Including those not being related to the disease for which you hold a disability certificate. Please bear in mind that you can deduct the difference between the factual expenditure in a month and PLN 100.00.

To give an example: If you spent PLN 150.00 for medicines in March 2023, you can deduct only PLN 50.00 for this month.

Yes, because you will the owner of a residential building as of the date you will claim the relief (i.e. the date you will submit the tax return for 2023).

If you have not submitted your tax return for 2023 yet, you can immediately decrease the expenditures incurred in 2023 by deducting the grant amount you have received in 2024.

If you have already submitted your tax return for 2023 and deducted the total expenditure, you can correct your tax return and decrease the relief amount by deducting the received grant. Do not delay submitting the correction. Please bear in mind that submitting a correction after the settlement deadline, i.e. after 30 April, may cause additional consequences.

If you have already submitted your tax return, deducted the total expenditure, but you do not wish to submit a correction, increase the income by adding up the received grant in your tax return for 2024.

You are free to decide. The expenditure can be deducted by you or you and your spouse in any proportion you may choose. If you do not reach an agreement on the proportion for settling expenditures, you can deduct 50% each.

The deduction is limited to PLN 53,000.00 for each of the owners of the building.

Yes, you can reduce your income by deducting a blood donation. The blood donation applies both to blood and its components (e.g. plasma).

Yes, you can claim the abolition relief in your annual tax return for 2023. However, you must not deduct more than PLN 1,360.00 under the abolition relief.

You must receive a certificate from a blood service institution to confirm the amount of blood or its components donated without a remuneration. This will be a basis to calculate the donation value that is equal to the product of the litres of blood or blood components donated and the amount of PLN 130.00.

No. To claim the relief for honorary blood donors, you must donate blood (or plasma) to a public blood service without a remuneration.

Yes. For 2023, you are entitled to a relief for two children. For the entire year for the elder child, and starting from the month of birth, i.e. April, for the younger one. The total amount of your income does not affect your entitlement to claim the relief.

You are entitled to claim the family relief:

• for the adult child - for 8 months (including the summer months - the school year ends on 31 August),
• for the younger child for 2 months (starting from November).

Please tick box 2 in item 6 in PIT-37 - joint tax settlement for spouses. Complete the tax return by entering the amounts provided in PIT-40A you have received:

• from item 36 in part D,
• from item 51 in part F, and
• from item 57 in part G.

Attach PIT/O and enter the relief amount you are entitled to. The relief may be found in ‘Tax reliefs and deductions -> Rehabilitation relief’ in the Your e-PIT service. The amounts provided in your PIT-40A will be populated in the tax return automatically.

No, you cannot. If the invoices for Internet services are issued to your husband, your husband is assumed to have concluded a contract with the network operator and is treated as a buyer of the services.

No, the thermal modernisation covered a building that is your separate property, while your particulars are not provided in the invoice. The relief for thermal modernisation requires a proper documentation of expenditures.

Yes. However, please bear in mind that such expenditures are accepted if a device factually improves the energy efficiency of a building.

You can get it confirmed by an expert through the energy audit of the building, to be prepared by a qualified energy auditor. The audit-related expenditures incurred before the thermal modernisation project are also covered by the relief.

Yes. you can deduct the expenditure for purchasing the IR (infrared) heating panels, including the installation and necessary accessories, under the relief for thermal modernisation.

No. If the employer provides tools and materials for remote work and its logistic support, the employee does not earn a revenue in the meaning of the PIT Act. It does not matter whether the benefit is non-pecuniary, pecuniary or mixed.

No, the relief applies only to those domiciled in Poland for tax purposes (being tax residents in Poland).

No. If you are not a tax resident in Poland (i.e. you are a non-resident), and you do not earn any income in Poland, you do not pay taxes and submit tax returns in Poland. In Poland, you do not declare any revenue (income) earned in other countries.

You may find the catalogue of expenditures that entitle you to claim the relief for thermal modernisation in the Regulation of the Minister of Investment and Economic Development of 21 December 2018 on the list of construction materials, devices and services that are related to the performance of thermal modernisation projects (Journal of Laws, item 2489).

Learn more about the relief for thermal modernisation.

Yes. As of the date the relief is claimed (i.e. the date the tax return for 2023 is submitted), you will be the owner of the residential building.

Yes. If the parents are the co-owners of the car, each of them is entitled to deduct the expenditures incurred for using the car. The deduction must not exceed PLN 2,280.00 (for each of the parents).

No, the rehabilitation relief may be claimed by persons having the status of a person with disabilities or a dependent person with disabilities.

The person with disabilities means a person who:

• holds a certificate that he or she has been qualified by the deciding authority as having one of three degrees of disabilities, as specified in separate provisions, or
• holds a decision on granting a disability pension for his or her total or partial incapacity to work, a training pension or a social pension, or
• holds a disability certificate, issued under separate provisions, provided that he or she has not completed 16 years of age, or
• holds a disability certificate, issued by the competent authority under separate provisions being in force until 31 August 1997.

Yes, you can. The limit applies only in case the rehabilitation relief is claimed by persons having a dependent person with disabilities. The limit refers to the income earned by the person with disabilities.

Yes, you can. You do not have to document any expenditure in this case. However, please bear in mind that you may be requested by the tax office to present evidence for verifying your entitlement. You must not deduct more than PLN 2,280.00.

Yes, you can. The income earned by minor children does not affect the entitlement to the family relief.

Yes, you are entitled to claim the child relief - up to the amount of the contributions paid on the revenue being subject to the PIT exemption for young people. You should complete part ‘Extra refund for the child relief ‘ in PIT-37.

No, you are not. The Internet relief may be claimed in two subsequent tax years only, provided that no relief was claimed in the period preceding the two years.

Yes, you are entitled to claim the relief. The Internet relief may be claimed in two subsequent tax years only, provided that no relief was claimed in the period preceding the two years. The maximum deduction is PLN 760.0 in each of two years.

Yes, an annual limit applies. You can deduct a maximum of PLN 760.00 for the entire year.

The income is reduced by deducting social insurance contributions in the first place. The received difference (reduced income) is then reduced by deducting the expenditures under the relief for thermal modernisation (up to the difference value).

• If the difference value does not allow to deduct the total expenditure, you can deduct the remaining part in your tax return for 2024.
• If the difference value allows to deduct the total expenditure, you must not carry them over for the tax return for 2024.

The deduction is limited to PLN 8,322.00 for 2023 as a rule. The self-employed persons carrying out non-agricultural business activity can benefit from a higher maximum limit for the Individual Pension Security Account (IKZE), being equal to 1.8 times the average monthly wage, i.e. PLN 12,583.00 for 2023.

The limit for deducting trade union membership fees paid in 2023 is PLN 840.00. The membership fees are to be deducted from the taxable income. You can declare them in your tax return for 2023 by using PIT/O, however you will not be refunded an overpayment since your income is totally exempt from tax and you have no taxable income that could be reduced by deducting the membership fees.

No. The maximum tax exemption for all types of reliefs (relief for young people, return relief, relief for families 4+, relief for working seniors) amounts to PLN 85,528.00. If you fulfil the conditions to claim both reliefs, the tax exemption is limited to PLN 85,528.00. The remaining part must be taxed.

The taxable revenue you declare may be reduced by deducting the social insurance contributions paid in 2023, however in proportion to the total revenue earned only. To give an example: If your revenue amounts to PLN 128,292.00, you can deduct only 1/3 of the paid contributions.

No, the minimum period of living abroad that gives the right to claim the return relief must not be shorter than three calendar years preceding directly the year during which you transferred your place of domicile to the territory of the Republic of Poland.

Yes, you can claim the relief for working seniors and get your employment income you have earned after you turned 65 tax exempt provided that the revenue was subject to social insurance. The tax exemption applies to the revenue earned in the months for which you have not received pension payments.

No, because the relief for working seniors with regard to employment income can be claimed only by those being subject to social insurance.

No, the Your e-PIT service will not apply the tax relief automatically, since the relief cannot be claimed by each individual who has been granted a pension, but only by those seniors who fulfil the conditions, i.e. do not collect age or disability pensions, as mentioned in the Act, while their revenue from an employment contract, contract for services or business activity is subject to obligatory social insurance under the provisions on the Social Insurance Institution (ZUS). Therefore, you should independently and knowingly transfer an amount of up to PLN 85,528.00 to tax-free amounts in the Your e-PIT service.

The taxable revenue you declare may be reduced by deducting the social insurance contributions paid in 2023, however in proportion to the total revenue earned only. To give an example: If your revenue amounts to PLN 128,292.00, you can deduct only 1/3 of the paid contributions.

Yes, you can claim the relief for working seniors.

Yes, upon the birth of your fourth child you have become entitled to claim the relief for families 4+.

Yes, you can submit a joint tax return, since spouses can request their income to be taxed jointly, including the year of marriage (provided that the marriage and joint marital property were in existence by the end of the tax year).

Yes, because the relief allows to deduct the expenditure incurred to cover the stay of a carer of a child with disabilities up to the age of 16.

Yes, you can. Claiming the relief for families 4+ does not exclude the entitlement to claim the child relief.

You will not be entitled to submit your tax return as single parent because the income earned by your child exceeded 12 times the social pension, i.e. PLN 19,061.28 for 2023.

Yes, you are. Gaining revenues from a private rental contract subject to flat-rate tax on registered income starting from 2023 does not exclude the preferential tax treatment for single parents.

Yes, whatever method for the prevention of double taxation applies to the foreign income of an adult child, it is counted in the limit of the child’s income giving the right to claim this preferential tax settlement.

Yes, provided that you will not opt for joint tax settlement with your wife and fulfil the remaining settlement conditions applicable to single parents.

Yes, you can treat the health insurance contributions paid in the framework of business activity subject to flat-rate tax as taxable costs, or deduct them from your income in PIT-36L. The total amount of contributions increasing costs or reducing income must not exceed PLN 10,200.00 for 2023.

Yes, you can reduce your income declared in PIT-36L by reducing the health insurance contributions paid in the framework of business activity to the extent they were not treated as taxable costs. The total amount of contributions increasing costs or reducing income must not exceed PLN 10,200.00 for a year.

No, you must not deduct the health insurance contributions in PIT-37 for your income from the employment contract, including those paid in the framework of your business activity subject to flat-rate tax.

Yes, you can treat the health insurance contributions paid in the framework of business activity as taxable costs in any proportion, and deduct the remaining amount from your business income. The total amount of contributions treated as taxable costs or deducted from taxable income must not exceed PLN 10,200.00 in 2023.

Yes. If a PIT form shows a tax overpayment, the taxpayer using the Your e-PIT service will receive a refund within a maximum of 45 days, counted from the date the tax return is submitted. However, tax offices attempt to shorten this deadline as much as possible.

If the taxpayer does not log into the Your e-PIT service by 30 April, the generated PIT-37 and PIT-38 will be validated automatically and deemed to be submitted. If a tax amount is due, the tax office will notify the taxpayer about the obligation to pay tax within one month from the end date of the payment term. The taxpayer is obliged to make the payment within 7 days from the time he or she receives the notification. After this deadline, however not earlier than the day following the lapse of the payment deadline, interest will be calculated.

If this is the case, the deadline will run from the day following the deadline for submitting tax returns. The deadline for submitting tax returns is 30 April, which means that the deadline for the overpayment refund will be counted from the following day, i.e. from 1 May.

The Ministry of Finance has provided banks with an environment that enables them to join the service. The service currently displays only those banks that have used this functionality.

Yes. If the tax return shows an overpayment, the taxpayer can notify a bank account or an account kept by a saving and credit cooperative fund (SKOK) to the tax office for transferring the refund, excluding the bank account used in the framework of business activity, he or she holds independently or jointly with a different person. The newly specified account will replace the previous account that was used for tax or overpayment refunds.

No. As for individual tax settlement, the taxpayer specifies only the bank account he or she holds (or holds jointly with a different person). Specifying a bank account that is not held by the taxpayer independently (or jointly with a different person), but is held by his or her spouse, is allowable only if the spouses submit a joint tax return.

No. It is not obligatory to specify a private bank account to receive the refund. If the taxpayer is not obliged to hold a bank account and does not specify a private bank account for tax refund in PIT-37 he or she submits, the refund will be made to the bank account specified by the taxpayer in the preceding years or by postal transfer, unless the taxpayer requests to be refunded the overpayment at a cashier’s office.

This notification is displayed only if you tried to pay your tax liability through the Your e-PIT service, but you did not complete the payment (e.g. you did not find your bank in the list displayed in the service).

However, if you used a different form of tax settlement, e.g. you paid your tax liability by bank transfer, there is no need to worry. If this is the case, the notification about the failure to perform the transaction in the Your e-PIT service should be disregarded.

Yes. For those e-PITs showing an amount to be paid, the Your e-PIT service will display the taxpayer’s micro-account for online payment.

Provided that you have submitted a correct tax return, you will be refunded the overpaid tax amount:

• within 45 days from the date the tax return is submitted - if submitted electronically,
• within 3 months from the date the tax return is submitted - if submitted in paper form.

Yes. Your payment was received by the tax office. The proof of payment may be a bank statement, etc. Any doubts may be cleared by contacting the tax office directly.

You can enter the bank account number in the tax return you submit, or submit ZAP-3 to the tax office (provided that you do not carry business activity), to update your data (e.g. you may toss it in a box in front of the tax office, send by post or electronically). We recommend to notify a bank account to the tax office so that the overpayment can be received in a swift and secure manner.

The overpaid tax amount will be refunded to you within 45 days from the date the correction is submitted.

No. If you submitted the correction by 30 April, the overpaid tax amount specified in the correction will be refunded to you without a further request.

You do not pay the tax to the tax office. The Social Insurance Institution (ZUS) will reduce your pension payment for March or April of the following year by deducting the due tax amount.

You do not have to do anything. The Social Insurance Institution (ZUS) will reduce your pension payment for March or April of the following year by deducting the due tax amount.

The deadline for the overpayment refund will be counted from the day PIT-37 is submitted, and will be 45 days for electronic tax returns.

If no activity takes place (if PIT-37 or PIT-38 is not submitted independently and is not rejected), PIT-37 or PIT-38 in the form prepared in the Your e-PIT service will be validated by 30 April automatically. If it turns out that the tax return prepared and validated by the tax authority requires correction, it can also be corrected after 30 April, in the Your e-PIT service, electronically or in paper.

Note: PIT-28, PIT-36 and PIT36L are not validated automatically.

Yes. This will also apply to the tax settlement made with the use of PIT-36.

Yes.

The rules on submitting corrections have not changed.

Yes.

The deadline for submitting PIT-OP ends on 30 April.

Yes, the correction can be submitted by using the Your e-PIT service. You must correct the incorrect amounts independently. The generated correction will be populated by using the data from the original tax return.

Please complete the tax return again by entering all types of revenue, and submit it to the tax office. Tick ‘Correction to a tax return’ in the section ‘Purpose of filing the form’.

You can do that in paper, and deliver the return to the tax office in person or by post. You can use the e-Return or Your e-PIT service to submit the correction electronically.

If the correction is not submitted in the tax proceeding concerning tax evasion, no justification to the correction is required. The correction you submit will be valid. You may attach a justification if you wish so. Please describe the mistake you have made when submitting the original tax return.

You can replace PIT-37 with PIT-36 in the Your e-PIT service. To do that:

• please click ‘Replace with PIT-36’ (in the right top corner),
• please add your foreign income by clicking ‘Edit’ in section ‘Revenue and taxable costs’,
• please specify the country in which revenue was earned, and add it in section ‘Foreign income’. PIT/ZG will be attached to the tax return automatically.

Yes., you should submit PIT-36 along with PIT/ZG in Poland. The income from working in Holland and taxed there is not tax exempt in Poland. You should submit a tax return in Poland by using the applicable tax scale. The calculated tax amount may be reduced by deducting an amount being equal to the tax amount paid in Holland, however up to the tax amount that may be allocated to the Dutch income on a proportional basis. You can also claim the abolition relief.

Yes, You should submit PIT-37 to declare the income earned in Poland only.

Yes. To claim the preferential tax settlement, you are not required to independently bring up a child throughout the entire year.

Yes. Minor children are not subject to the limit of child’s income, i.e. PLN 19,061.28, 12 times the social pension being valid in December of the tax year.

No, it does not. You will be entitled to submit your tax return as single parent provided that the income of your child does not exceed 12 times the social pension being valid in December of the tax year, i.e. PLN 19,061.28.

Yes, you are. Gaining revenues from a private rental contract subject to flat-rate tax on registered income does not exclude the preferential tax treatment for single parents.

Yes, whatever method for the prevention of double taxation applies to the foreign income of an adult child, it is counted in the limit of child’s income giving the right to claim this preferential tax settlement.

Yes, provided that you will not opt for joint tax settlement with your wife and fulfil the remaining settlement conditions applicable to single parents.

Yes, you can submit a joint tax return. The rental revenue is subject to flat-rate tax and does not exclude the option of joint tax settlement.

No, you do not have to submit a joint tax return. Spouses (provided that they fulfil the statutory conditions) have the right to submit a joint tax return, but they are not obliged to do so. It does not matter how you completed your tax settlement in the preceding year.

You can submit a joint tax return with your wife provided that you submitted the so-called zero PIT-36L for 2023, which means that:

• you did not have any revenue from your business activity, and
• you did not incur any taxable costs, and
• you were not obliged to increase or decrease the tax base or revenue or made no use of your right, and
• you were not obliged to claim other additions or deductions or made no use of your right.

Yes, you can submit a joint tax return if you got married in 2023 or were in a marriage relationship and had joint marital property by the end of 2023.

Yes, you need to add up the costs specified in PIT-11. However, please bear in mind that the total amount of costs you can deduct in the annual tax return must not exceed PLN 4,500.00.

Yes, you can enter the factual ticket costs if they exceed the lump-sum annual taxable costs. Please remember to keep named periodic tickets for potential review.

When preparing your tax return, you can deduct either the lump-sum or factual costs incurred. You must not add them up.

Yes. If you are instructed by your employer to work remotely, and your work establishment is located outside the locality you are domiciled in, you are entitled to apply taxable costs at an increased rate.

Yes. You can consider the costs you are entitled to when preparing your tax return.

You should use PIT-36 for all your taxable revenue, while the revenue for cleaning should be entered in field ‘Other sources’. Your neighbour is not obliged to collect and pay a tax advance so your tax return may show a tax amount to be paid.

If you have received PIT-11A and:

• • you have earned no income being taxable according to the tax scale, without the payer acting as an intermediary (e.g. from business activity, foreign income), or
• • you do not submit a joint tax return with your spouse who has earned income being taxable according to the tax scale, without the payer acting as an intermediary (e.g. from business activity, foreign income,

you should submit PIT-37.

You should submit PIT-36. You should enter the revenue earned and costs incurred in the framework of non-registered business activity in part E ‘Non-registered activity, as specified in Article 20(1ba) of the Act’.

You should submit PIT-36. You should enter the amount of sales or costs in part E, row 8 ‘Sale of items mentioned in Article 10(1)(8)(d) of the Act for a remuneration’. If you have other revenue (income) being taxed according to the tax scale (e.g. from an employment contract, contract for services), you should also consider them in PIT-36.