If you are a resident or conduct your business in Poland, you ought to gain some practical knowledge about taxes in this particular country. It is especially important because recently many legislative changes took place there. Foreigners might find it a bit confusing, so let’s waste no time. Let’s talk about PIT 2023 you can submit via the internet.
The E-PIT procedure in Poland
The first thing to understand is the fact, that all tax procedures can be handled online. In Poland, as in many other European countries, ePIT is something quite common and easy to complete. The Ministry of Finances is very opened to the idea of allowing taxpayers to perform their annual duties through the internet. Citizens, on the other hand, are very fond of it too. It is comfortable. It is free of charge. It can be done on a mobile device or a personal computer. All one needs to do is to log in and follow the instructions. When the procedure is done, the system sums everything and automatically sends the digital documents to the tax department appropriate for the citizen who has decided to fill the forms this way. And that’s it. Fast and simple, is it not?
In Poland, any taxpayer can also download a permanent app that will handle E PIT 2022 as well as all the tax returns in the future. That seems to be the most comfortable way. The ePIT software remembers data, you see. It helps to fill out the forms faster and safely stores it so that they’re available at any time. That’s valuable for business purposes. Entrepreneurs in Poland can therefore reduce the need for services of a third party accounting office. Many small businesses benefit from this every year.
The most common tax form
If you are a businessman hiring Poles in their country, you ought to prepare the PIT 11 declaration and deliver it to every employee as a traditional (paper) form or an electronic one. It is crucial to know that this responsibility must be conducted until the end of February 2023, whereas the proper tax department must receive such documents a month earlier. The completed PIT 11 form contains information about income earned in the previous year, withheld tax advances, paid social security and health insurance contributions. Employees use these documents to fill their own PIT 37 tax return. Both of these forms are the most common tax documents in Poland.
PIT 11 declaration is delivered directly to the employee and the local tax office. It is valid for all types of employment. Everyday work, artistic endeavors, including a situation when you hire a person under 26 who is exempt from paying taxes. There are some exceptions in which the employer is not obliged to submit PIT 11, despite the fact that he/she employed people in Poland. They must not be full-time employees, though. Additionally, they can’t have a contract that gained them more than PLN 200. For such employees, you should pay the flat-rate income tax in the amount of 12% of the income, declared as the PIT 8A.
The PIT 28 form – who is it for?
This type of declaration applies to taxpayers who earn registered income taxed in the form of a lump sum. These revenues should come from the sale of processed agricultural products or rent and lease. In the case of the first, money must come from your own cultivation and rearing. The second – sublease is also included. Entrepreneurs who want to submit their tax returns in Poland through the PIT 28 form must also run a sole proprietorship, which is taxed with a lump sum on registered income, or be a partner in a civil or general partnership.
There are two variants of PIT 28 forms that can be filled via the ePIT software. The first one serves taxpayers who actively participate in running their businesses. It is therefore the most common type of this form, most often downloaded from the Internet by hundreds of Polish entrepreneurs every year. The second variant is PIT 28S. This declaration is intended for people who have passed away. As gloomy as it sounds, it is quite important to treat the matter in this way if order is to be maintained in the tax system. Responsibility for the settlement of taxes in the event of death falls on people closely related to the deceased entrepreneur. It concerns you if your late family member conducted his/her business in Poland.
The sale of real estate and corporate assets in Poland
Some foreigners might find themselves in the need for a PIT 39 form. This is a document that is used to settle tax matters concerning real estate and property rights. Income from this type of sale is subjected to taxation within 5 years from the end of the year you have purchased or built the property on the Polish soil. That means, only real estate acquired after the last day of 2016 should be included in the PIT 2022 declaration.
PIT 38 is a tax return that is used to settle income from the sale of securities, shares in companies or cooperatives and other derivative financial assets. What’s important, this form also concerns people who have invested in cryptocurrency in Poland. The document, as well as all the others, must be submitted by May 2, 2023. The ePIT service is the most comprehensive way to this.