[Poland] PIT-11 submission – correct PESEL or NIP required

According to the Ministry of Finance, the lack of a correct PESEL/NIP number in the PIT-11 may prevent the electronic sending of the form and thus the fulfilment of the entrepreneur’s tax obligation.

Electronic submission of PIT-11

Employers must complete and send PIT-11 forms to the tax office by the end of January 2023 in electronic form, the so-called e-declaration. The current version of PIT-11 (29) applies to income earned by the taxpayer since 1 January 2022. In the case of PIT-40A/11A, the current version is version 21. Learn more: PIT-11 – new template form for 2022

The PIT-11 version 29 and PIT-40A/11A version 21 for 2022 can be sent electronically on the condition that the correct PESEL/NIP number of the taxpayer for whom the payer sends information to the tax office is provided.

The entry of the correct PESEL/NIP number by the payer in the forms/e-declarations submitted to the tax office will enable:

• generating and making available to the taxpayer a tax return in the ” Twój e-PIT” service,

• the taxpayer benefiting from reliefs and deductions,

• logging in by the taxpayer to the Twój e-PIT service with the use of authorisation data, consisting, inter alia, of PESEL or NIP.

It is worth noting that providing correct PESEL/NIP data of the taxpayer for whom the payer sends an e-declaration to the tax office is a statutory obligation. The payer must provide correct data, including PESEL/NIP to the tax authorities on documents related to the execution of tax liabilities and non-tax budget receivables, which the tax authorities are obliged to collect.

Correct PESEL also necessary for foreigners

The above condition for the payer to send tax forms also applies when employing foreigners.

In 2021, it was still possible to provide a PIT-11 for a foreigner working in Poland, but without legal residence address and PESEL number, in which instead of the PESEL number a sequence of the same digits “9999999999” or “1111111111” was entered. However, now there is no such option.

This is because, since 1 June 2021, foreigners may request a PESEL for tax purposes at the municipal office. Moreover, the Ministry of Finance has issued an announcement that a PIT-11 for 2022 with an incorrect taxpayer’s NIP/PESEL number, including one containing a sequence of the same digits, will not be accepted.

Deadlines for the PIT-11

Payers are obliged to submit PIT-11 electronically to the tax office by the last day of January. In 2023, the deadline is 31 January.

An employee, on the other hand, should receive a PIT-11 from the payer by the last day of February, this can be done electronically or on paper, and in 2023 the deadline is 28 February.

PIT-11 – see how we can help: