Fiscal authorities will do the taxes for you

A revolution is coming. According to the Minister of Finance Teresa Czerwińska, we are about to witness the biggest change to the system of tax settlements in Poland after 1991. It is Your E-PIT, a system of electronic personal income tax settlement that will take the burden of filling out annual tax returns off most taxpayers. This year, the service will be available to those submitting PIT-38 and PIT-37 tax returns but there are plans to extend it.

Unlike the previous year, in 2019 taxpayers will spend little time doing their taxes and analysing PIT-11 tax returns from their employers. This year, PIT-11s are being sent directly to fiscal authorities. It will be tax office officials (with the help of dedicated computer software) who will do all the hard work for you. Your annual tax return will be available online.

As a taxpayer, you will be able to review and amend your annual PIT tax return. For example, you may want to remember to add information about any tax deductions you are subject to, for example if you are a blood donor or made some donations to NGOs in the course of 2018. If you want to submit a joint PIT tax return together with your spouse, this also requires taking additional steps.

“Your E-PIT is a cutting-edge service that will be available from the 15^th of February”, says Minister Czerwińska. “Thanks to it, Poland will join the forerunners of innovation that do not only provide electronic access but also prepare tax statements for the taxpayer”. She assured the system is secure and will allow people to save time and money. The service is to be user-friendly and simple. The Ministry assures they are ready for the launch.

Your E-PIT is not mandatory, but taxpayers who verify and submit their tax returns online will benefit from the shorter period for receiving tax refunds.

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.