No, a PIT-37 or PIT-38 return with changes made to it will not be automatically accepted. 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 organization (OPP), bank account, address of residence, or add information on reliefs you are entitled to, but do not accept and send the return, the return with your changes will not be automatically accepted.

After making changes, you need to accept them and send the tax return or file it in another form by the submission deadline.

If you do not do this, the tax return prepared by the revenue administration (without your changes) will be automatically accepted, unless it was rejected in the Your e-PIT service or filed by you in another form (paper or electronic). Following automatic acceptance, you have the right to amend the submitted tax return until the statute of limitations expires.

If the amount of your tax allows for the donation of its 1.5% and the public benefit organization (OPP) to which you donated 1.5% of your tax last year is still on the list of OPPs, the KRS number of this organization will be included in the tax return prepared in the Your e-PIT service. If you indicated a specific purpose in the tax return for the previous year, the same specific purpose will be shown in the prepared tax return. Remember that you can always change the KRS number of the OPP and the specific purpose.

Yes, but not all of them. The Your e-PIT service provides access to the following tax returns submitted for:

• 2018 – PIT-37, PIT-38, and PIT-OP (archived documents);
• 2019-2021 – PIT-36, provided that during this period you were not required to settle revenue from business activity or special branches of agricultural production; PIT-28, provided that you were not required to settle revenue from business activity subject to lump-sum tax; PIT-37, PIT-38, and PIT-OP;
• 2022 – PIT-36, provided that during this period you were not required to settle revenue from business activity or special branches of agricultural production; PIT-28, provided that you were not required to settle revenue from business activity subject to lump-sum tax; 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.

Tax returns provided in the Your e-PIT service are prepared based on data collected by the revenue administration.

PIT-37

Information presented in PIT-37 includes:

• data from correct information from employers/tax remitters, including, among others, information on tax-exempt revenue, i.e. youth relief, return relief, return for families 4+, relief for working seniors, and the amount of contributions to trade unions collected by the tax remitter;
• bank account number (only if the tax return results in overpayment);
• information on child reliefs reported in the tax return for the previous year, provided that the conditions for claiming child relief in the tax return you are filing are met;
• KRS number of the public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still on the list of OPPs).

You may change or update your data in the Your e-PIT service.

If you want to apply other reliefs or deductions, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses, you should fill in this information yourself.

PIT-38

Information presented in PIT-38 includes data from correct PIT-8C forms sent by tax remitters. If you reported a tax loss in the previous year’s tax return, we will also include it in the prepared tax return. When filing in the Your e-PIT service, you can also include yourself losses carried forward.

If you indicated the KRS number of an OPP in the previous year, and the tax due allows for donating 1.5% of your tax, we will also include the data of this organization in the prepared PIT-38 (provided that the indicated OPP is still on the list of OPPs).

PIT-28

Information presented in PIT-28 includes information on the lump-sum tax paid to the tax office account and the bank account number (if the tax return results in overpayment).

Depending on the source, you should fill in yourself:

• revenue from business activity, social and health insurance premiums, and the amount of the lump-sum tax due;
• revenue from ordinary lease, ordinary sublease, usufructuary lease, usufructuary sublease or under other contracts of a similar nature, or
• revenue from the sale of processed plant and animal products.

You can also fill in tax reliefs and deductions you are entitled to that do not result from information held by the revenue administration, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses.

If you indicated the KRS number of an OPP in the previous year, and the tax due allows for donating 1.5% of your tax, we will also include the data of this organization in the prepared PIT-28 (provided that the indicated OPP is still on the list of OPPs).

PIT-36

Information presented in PIT-36 includes:

• data from correct information sent by tax remitters, including, among others, information on tax-exempt revenue, i.e. youth relief, return relief, return for families 4+, relief for working seniors, and the amount of contributions to trade unions collected by the tax remitter;
• amounts of income tax advance payments made to the tax office account;
• information on child reliefs reported in the tax return for the previous year, provided that the conditions for claiming child relief in the tax return you are filing are met;
• KRS number of the public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still on the list of OPPs).

In your tax return, you should fill in yourself:

• revenue earned without the involvement of a tax remitter;
• revenue, tax-deductible expenses and advance payments due, as well as social insurance premiums paid by you (not included in other tax returns) related to business activity or special branches of agricultural production;
• revenue from the sale of processed products and revenue from non-registered business activity.

You can also fill in tax reliefs and deductions you are entitled to, e.g. deductions on account of donations, expenses incurred for rehabilitation, thermal modernization, contributions to the individual pension security account (IKZE), or deductions for housing expenses.

Since 2023, it has been possible to settle in the Your e-PIT service revenue from business activity or special branches of agricultural production subject to flat tax. 

PIT-36L

Information presented in PIT-36L includes:

• amounts of income tax advance payments made to the tax office account;
• the KRS number of a public benefit organization (OPP) indicated in the tax return for the previous year (provided that the indicated OPP is still eligible to receive 1.5% of your tax).

In this tax return, you should fill in yourself:

• revenue from business activity or special branches of agricultural production;
• tax-deductible expenses related to this revenue;
• advance payments due, and
• social and health insurance premiums paid by you (not included in other tax returns).

You can also fill in tax reliefs and deductions you are entitled to, e.g. expenses incurred for rehabilitation, thermal modernization, or contributions to the individual pension security account (IKZE).