You should file PIT-36. Enter the sale amount and any costs in section E: “Sale of items specified in Article 10(1)(8)(d) of the Act”. If you earned other revenue (income) taxed according to the tax scale (e.g. from employment, contracts of mandate), report them in PIT-36 as well.

You should file PIT-36. Enter the revenue earned and costs incurred as part of non-registered business activity in section E: “Non-registered business activity specified in Article 20(1ba) of the Act”.

If you received PIT-11A and:

• you did not earn revenue taxed according to the tax scale without the involvement of a tax remitter (e.g. revenue from business activity, foreign revenue), or
• you are not filing jointly with your spouse who earned revenue taxed according to the tax scale without the involvement of a tax remitter (e.g. revenue from business activity, foreign revenue)

file PIT-37.

In this case, you should use the PIT-36 form to settle all taxable revenue. Declare the revenue earned for cleaning in the “Other Sources” section.

Yes. Depending on the chosen taxation method, you can settle revenue from special branches of agricultural production in the Your e-PIT service:

• on the PIT-36 form in the case of taxation on general terms (according to the tax scale), or
• on the PIT-36L form in the case of flat tax.