Tax filings

Where to submit tax returns

A tax return for income earned or losses sustained and a tax return for revenue earned, tax deductions and lump-sum tax on registered revenues due are submitted to the competent revenue office.

When to submit tax returns

The tax return for income earned or losses sustained should be submitted between 15 February and 30 April of the year following the fiscal year. This deadline applies to the following tax returns: PIT-37, PIT-36, PIT-36S, PIT-36L, PIT-36LS, PIT-38 and PIT-39 forms.

The tax return for the lump-sum tax on revenues should be submitted between 15 February and the end of February of the year following the fiscal year. This deadline applies to the PIT-28 and PIT-28S tax return.

Please note: Tax returns submitted before the deadline are deemed to have been submitted on 15 February.

If 30 April falls on a Saturday or a holiday, the first working day following the holiday(s) is considered the last day for submitting tax returns.

How to submit tax returns

PIT forms may be submitted online using:

• an interactive PDF file,
• e-Deklaracje Desktop application,
• Twój e-PIT service (PIT-37, PIT-28, PIT-36 and PIT-38 forms).