Information in English

Questions and Answers

1. What is Your e-PIT?

   Your e-PIT is an annual tax return for natural persons automatically prepared and made available by the National Revenue Administration. A taxpayer who uses the service does not have to fill-in the applications in order to settle his/her tax.

   The taxpayer’s tax return supplemented by data collected by the revenue administration is waiting for him/her in an electronic version in e-Urząd Skarbowy on the podatki.gov.pl website.

2. Where and when will Your e-PIT be available?

   The Your e-PIT service, including the tax return for 2022, will be available for a taxpayer from 15 February, 2023 in e-Urząd Skarbowy on the podatki.gov.pl website.

3. What data is included in a tax return made available in Your e-PIT service? How does the Tax Office know about the tax reliefs which a taxpayer intends to benefit from?

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

   PIT-37 contains

   • summary provided by employers/remitters,
   • bank account number, if the declaration shows overpayment
   • data from the previous years’ tax returns, such as a child relief and details of a public benefit organisation (PBO), to which you wish to have the 1,5% of your tax transferred (if the taxpayer identified such organisation the previous year and the organisation remains on the PBO list).

   This data can, of course, be changed by the taxpayer. If a taxpayer wishes to benefit from other reliefs or deductions, e.g. deduction of donations for the purposes of expenses for rehabilitation, thermomodernisation or the use of the Internet or contributions to the Individual Retirement Protection Account and deductions for housing expenses – he/she supplements the data on his/her own in a tax return made available upon logging into the service.

   PIT-38 contains data from the summery provided by remitters and presents the loss for the previous year. By logging into the service, a taxpayer may add losses from earlier years.

   PIT-28 will provide a taxpayer with information about the amount of advance payments made to the Tax Office's account, bank account number if the declaration shows overpayment. A taxpayer adds revenue from lease, sub-lease, rental, sub-rental and from other agreements of similar type, as well as revenue from the sale of processed plant and animal products.

   PIT-36 contains a summery provided by remitters, the amounts of advance personal income tax payments made to the Tax Office, bank account number if the declaration shows overpayment and data from the previous years’ tax returns, such as a child relief and details of a public benefit organisation (PBO), if the taxpayer identified such organisation the previous year and the organisation remains on the PBO list. A taxpayer may supplement the tax return by adding revenue from lease, rental or e.g. revenue generated without the agency of a remitter, revenue from sales, undeclared business.

   As far as PIT-28 and PIT-36 are concerned, the service will not apply to economic activity and special branches of agricultural production

4. Is the use of Your e-PIT service obligatory?

   The use of Your e-PIT service is not obligatory. A taxpayer is free to choose the form of submission of his/her tax return. He/she may use Your e-PIT service, electronic form via e-Urząd Skarbowy, submit it in paper.

   If a taxpayer chooses a form other than Your e-PIT, he/she does not need to discard a tax return made available under the service. The Tax office will recognise as binding the tax return submitted individually by the taxpayer.

5. Is it possible to make an adjustment in Your e-PIT service?

   Your e-PIT service gives a taxpayer a possibility to make adjustments in PIT-37 and PIT-38 forms – regardless of whether he/she has submitted a tax return by using Your e-PIT service or otherwise, i.e. electronically, via the e-Statements system or on paper.

   Adjustments in PIT-28 and PIT-36 a taxpayer may submit only for tax returns that did not show income from economic activity or special branches of agricultural production.

6. Does the use of Your e-PIT service require installation of an application or additional software?

   No. The use of Your e-PIT service requires no additional software or application. All you need is a computer and Internet access.

7. Is a taxpayer who has individually submitted annual tax return PIT-37 required to log into e-Urząd Skarbowy on the podatki.gov.pl website and discard a tax return made available under Your e-PIT service?

   No. In such a situation the tax return made available by Your e-PIT service will be automatically cancelled.

8. How do you log into Your e-PIT service? What data is required?

   In order to log into e-Urząd Skarbowy service, prepare:

   • Personal ID No (PESEL) or Tax ID No (NIP) and date of birth,
   • o amount of revenue from the statement for 2021 - amount 1,
   • one of the amounts of revenue from any summary provided by the employer/remitter (e.g. from PIT-11 for 2022) - amount 2, ,

   and confirm by entering the amount of overpayment/payable tax from the statement for 2021 - amount 3

   or log in via login.gov.pl (trusted profile, e-ID card or electronic banking) or via the mObywatel application.

   Check what amounts are to be entered:

   • Amount 1

     Taxpayer

     Revenue for 2021 is the amount that you indicated in a PIT for 2021 in one of the following items:

     Type of declaration	Item
     PIT-28(24)	item 50
     PIT-36(29)	item 61, 63, 65, 125 or item 62, 64, 66, 187 if you are settled as a spouse
     PIT-36L(18)	item 21 or item 26
     PIT-37(28)	item 36, 38, 40, 72 or item 37, 39, 41, 106 if you are settled as a spouse
     PIT-38(15)	item 49 or 50
     PIT-39(11)	item 20
     PIT-40A(20)	item 36 or 38

     If you did not submit a PIT return for 2021or if you did not declare revenue in the submitted PIT return, then, for security reasons, you have no access to your tax settlement by logging with an amount of revenue. You can log in via login.gov.pl (trusted profile, e-ID card or electronic banking) or via the mObywatel application. More information about login.gov.pl.

     Spouse

     Revenue for 2021 is the amount indicated by your spouse in a PIT for 2021 in one of the following items:

     Type of declaration	Item
     PIT-28(23)	item 50
     PIT-36(29)	item 61, 63, 65, 125 or item 62, 64, 66, 187 if you are settled as a spouse
     PIT-36L(18)	item 21 or item 26
     PIT-37(28)	item 36, 38, 40, 72 or item 37, 39, 106 if you are settled as a spouse
     PIT-38(15)	item 49 or 50
     PIT-39(11)	item 20
     PIT-40A(20)	Item 36 or 38

     If your spouse did not submit a PIT return for 2021 or if he/she did not declare revenue in the submitted PIT return – enter 0 (zero).

   • Amount 2

     Taxpayer

     Revenue for 2022 is the amount that can be found in the summary provided by the remitter (e.g. your employer) for 2022 in one of the following items:

     Type of declaration	Item
     PIT-8C (11)	item 23 or 25 or 27 or 29 or 31 or 37
     PIT-8C(10)	item 23 or 25 or 27 or 29 or 31 or 37
     PIT-11(28)	29 or 34 or 36 or 41 or 43 or 48 or 50 or 54 or 58 or 62 or 66 or 70 or 73 or 75 or 78 or 81 or 89 or 91 or 93 or 95 or 97 or 98 or 99 or 100 or 101 or 102 or 103 or 104 or 105 or 106
     PIT-11(29)	item 29 or 34 or 36 or 41 or 43 or 48 or 50 or 54 or 58 or 62or 66 or 70 or 73 or 75 or 78 or 81 or 84 or 87 or 90 or 98 or 100 or 102 or 104 or 106or 107 or 108 or 109 or 110 or 111 or 112 or 113 or 114 or 115 or 116 or 117
     PIT-40A/11A(21)	item 36 or 38 or 40 or 42 or 44 or 46 or 47 or 48 or 49 or 50
     PIT-40A/11A(20)	item 36 or 38 or 43
     PIT-R(21)	item 60

     Enter one amount that is greater than 0 (zero) or log in via login.gov.pl (trusted profile, e-ID card or electronic banking) or via the mObywatel application. More information about login.gov.pl. 

     Spouse

     Revenue for 2022 is the amount that can be found in the summary provided by the remitter (e.g. employer) for 2022 issued for your spouse – in one of the following items:

     Type of declaration	Item
     PIT-8C (11)	item 23 or 25 or 27 or 29 or 31 or 37
     PIT-8C(10)	item 23 or 25 or 27 or 29 or 31 or 37
     PIT-11(28)	item 29 or 34 or 36 or 41 or 43 or 48 or 50 or 54 or 58 or 62 or 66 or 70 or 73 or 75 or 78 or 81 or 89 or 91 or 93 or 95 or 97 or 98 or 99 or 100 or 101 or 102 or 103 or 104 or 105 or 106
     PIT-11(29)	item 29 or 34 or 36 or 41 or 43 or 48 or 50 or 54 or 58 or 62or 66 or 70 or 73 or 75 or 78 or 81 or 84 or 87 or 90 or 98 or 100 or 102 or 104 or 106 or 107 or 108 or 109 or 110 or 111 or 112 or 113 or 114 or 115 or 116 or 117
     PIT-40A/11A(21)	item 36 or 38 or 40 or 42 or 44 or 46 or 47 or 48 or 49 or 50
     PIT-40A/11A(20)	item 36 or 38 or 43
     PIT-R(21,20)	item 60

     If your spouse has not received a summary provided by the remitter, enter 0 (zero).

   • Amount 3

     Amount of overpayment/to be paid from the statement submitted for 2021.

      

     Type of declaration	Item>
     PIT-28(24)	item 199 or 200
     PIT-36(29)	item 422 or 424
     PIT-36L(18)	item 136 or 137
     PIT-37(28)	item 127 or 134
     PIT-38(15)	item 49 or 50
     PIT-39(11)	item 34
     PIT-40A(20)	item 46 or 47

     For a taxpayer – enter an amount that is greater than “0” (zero). If your amount of overpayment/payable tax is “0” (zero) – log in via login.gov.pl (trusted profile, e-ID card or electronic banking) or via the mObywatel application. More information about login.gov.pl.
     

     For a spouse – the amount may be 0 (zero) but additionally, for authentication, provide the first and last name of your spouse.

9. Is it necessary to create an account on the podatki.gov.pl website to approve a tax return?

   Creation of an account on the podatki.gov.pl website is not required.

10. Does a person using the service receive their tax refund quicker?

    Yes. If a PIT shows a tax overpayment, then by using Your e-PIT service a taxpayer will receive a tax refund within a maximum of 45 days from the date of sending the tax return. However, Tax Offices endeavour to keep the period as short as possible.

11. I pay tax resulting from the annual tax return to my tax micro account. Will Your e-PIT service let me do this?

    Yes. For e-PIT forms which demonstrate an amount to be paid, in the case of on-line payments from Your e-PIT service, a micro account of the taxpayer will be shown.