[Poland] Your e-PIT is now also for entrepreneurs

In 2024, for the first time the Your e-PIT service is also available for entrepreneurs. The settlements are already in progress. From 15 February 2024, PIT tax returns can be sent electronically. However, for entrepreneurs’ returns, this requires them to fill in some data on their own.

New e-PIT forms – entrepreneurs fill in some of the blanks on their own

The e-PIT service has been launched on 15 February this year. This time, the platform is also available for entrepreneurs:

• persons carrying out economic activity – taxed according to the tax scale, a flat rate or a lump sum,
• persons with suspended economic activity,
• special divisions of agricultural production.

Your e-PIT has been extended with three new modifications:

• PIT-36L – a form used for settlements for 2023 from business activities and special divisions of agricultural production taxed under the flat tax,
• PIT-28 – a form now also used to settle business activities taxed on a lump sum basis,
• PIT-36 – a form that is now also used to settle business activities and special divisions of agricultural production taxed on a general basis.

The National Tax Administration has fed the Your e-PIT service with data available to the Ministry of Finance. Therefore, the entrepreneur’s preliminary annual PIT return available on the platform may require certain additions. This involves self-entry of data that KAS does not have, such as:

• tax reliefs and deductions,
• deductible costs (applicable to PIT-36 and PIT-36L),
• social security contributions, and for businesses subject to flat-rate or lump-sum taxation, also health insurance contributions,
• joint settlement with a spouse,
• information on donating 1.5% of your tax to a public benefit organisation.

Moreover, unlike the return of a natural person, the entrepreneur’s e-PIT will not be automatically accepted with the expiry of the statutory tax deadline. The entrepreneur must accept and send the return by himself/herself in the Your e-PIT service.

Your e-PIT service now available for the sixth time

On 15 February this year, the Ministry of Finance and the National Revenue Administration (KAS) have launched the Your e-PIT service for the sixth time. According to the data collected for last year, Your e-PIT is becoming more and more popular every year. Almost 12 million 2022 tax returns were sent using Your e-PIT. Only 1.3 million returns were submitted by taxpayers in traditional paper form. 8 million taxpayers opted for the so-called e-Declaration.

The service is available 24 hours a day and in three language versions: Polish, English and Ukrainian.

It should be recalled that in order to log in to the e-Tax Office, it is sufficient to use:

• Trusted Profile (PZ),
• electronic ID,
• electronic banking,
• application ‘mObywatel’ or
• log in with tax data.

The Ministry of Finance recommends using the Your e-PIT service with the following browsers: Chrome, Firefox, Edge in versions 121 and earlier and Opera 106 and earlier, and you can log in via login.gov.pl. When logging in, it is also possible to activate the e-correspondence service, which allows for access to all correspondence in relation to the tax return at any time.

e-PIT – see how we can help!