Earlier PIT-11 Deadline for Polish Companies

Like every year, business owners need to devote their thoughts to personal income tax (or PIT-11) that their employees need to pay. Every employed person is under obligation to report their remuneration and other income accrued in a given year to their local tax office. Numbers need to be added up and adequate amount of income tax paid or by the taxpayer. Let us take a look at the changes that happened this year with respect to PIT tax returns.

Company owners who hire personnel are obliged to present them with PIT-11 tax returns enumerating each employee’s salary, social insurance contribution payments and the amount of advance tax payments. What is different this year is that the deadline for this expires one month earlier: on the last day of January. Entrepreneurs have a lot less time to prepare the statements. What is more, PIT-11 has to be submitted electronically not to employees but directly to fiscal authorities. Failure to comply may result in monetary penalties.

Why are the regulations different this year? The government wants to be more digital or Internet-friendly. Thanks to this, communication with state institutions is to become easier and less time-consuming. Electronic documents can be submitted any time and anywhere, and they can be verified more efficiently. Less paper documents means less time and effort dedicated to handling them. It is a win-win situation for both the state institutions and the taxpayers.

Polish citizens have been able to submit tax returns online for many years but in 2019 this is going to be even easier than usual. PIT-37 and PIT-38 forms will be filled by tax authorities based on the information reported by businesses. Natural persons will only need to review and accept the document which will then be sent via internet to an appropriate tax office.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.