Tax declaration is one of the essential duties of both entrepreneurs and individuals earning income. Correctly completing the documents and adhering to the set deadlines helps to avoid financial consequences, as well as potential disputes with the tax administration. Below, we discuss key information on the types of tax declarations and the deadlines for filing them.
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What Are Tax Declarations?
Tax declarations are formal documents submitted to the tax office, based on which the taxpayer declares the amount owed to the tax authorities or claims a refund of overpaid tax. The obligation to submit them arises directly from tax law and applies to both income taxes and VAT.
Key features of tax declarations:
- mandatory depending on the form of taxation or VAT taxpayer status,
- submitted within specific deadlines set out in tax laws,
- may be submitted in paper or electronic form,
- form the basis for tax settlements with tax authorities.
Tax Declarations And Income Tax
Personal income tax (PIT) is the primary obligation for taxpayers with business activity or having other sources of income. During the year, entrepreneurs pay tax advances, and at the end of the year, they file an annual return. Even in the case of a loss or no income, the annual declaration is mandatory.
Advance Payment on Income Tax
Throughout the year, taxpayers must make advance payments on income tax. The amount and frequency depend on the chosen form of taxation and the method of settlement indicated in the CEIDG-1 application. Advances may be settled:
- monthly – in most cases,
- quarterly – if the taxpayer chooses this option.
Deadlines For Advance Payments:
- by the 20th day of the month following the month or quarter (progressive scale, flat tax, lump sum),
- by the 7th day of the month following the settlement month (tax card).
Advance payments on income tax do not require submitting a separate declaration to the tax office. One can just make the payment to the taxpayer’s micro-account.
Annual Tax Declaration
Most common annual Personal Income Tax forms:
- PIT-36 – for those settling under general rules (progressive scale),
- PIT-36L – for entrepreneurs taxed with flat-rate income tax,
- PIT-28 – for taxpayers settling under lump-sum taxation,
- PIT-16A – for those using a tax card.
Deadlines for filing declarations:
- by 30 April of the following year – PIT-36, PIT-36L, PIT-28,
- by31 January – PIT-16A.
More details about the forms can be found on the website of the Ministry of Finance.
Tax Declarations And VAT
Value-added tax (VAT) requires separate reporting. Active VAT taxpayers must file electronic JPK_V7 files.They combine VAT records and a tax declaration. Even if there are no sales or purchases in a given period, taxpayers must still submit a so-called zero declaration.
What is the Standard Audit File (JPK file in Poland)?
The Standard Audit File (JPK) is a set of data on a company’s business operations submitted electronically to tax authorities. It is generated from accounting systems and contains details of sales and purchase invoices. Its purpose is to enable faster and more effective tax inspections.
Key features of the JPK file:
- mandatory electronic format (XML),
- combines VAT records and declarations,
- filed monthly by the 25th day of the following month,
- even the lack of transactions in a given period requires submitting a “zero file.”
Types of JPK_V7 files:
- JPK_V7M – for taxpayers filing monthly,
- JPK_V7K – for taxpayers filing quarterly.
Intra-Community Transactions
Taxpayers engaged in transactions with EU contractors must submit additional tax information. Most commonly, they must file the VAT-UE summary report, which includes:
- intra-community supply of goods,
- intra-community acquisition of goods,
- services provided to EU contractors.
EU VAT declarations (VAT-UE) must be filed only electronically. The deadline is the 25th day of the month following the month in which the transaction took place. If no such transactions occurred during a given period, the so-called zero EU VAT returns are not necessary. However, failing to file declarations for several months may result in removal from the EU VAT register.
VAT-exempt taxpayers who import services from the EU must submit the VAT-9M return and pay the VAT due. The deadline for filing and payment is the 25th day of the month following the month in which the tax liability arose.
Table – Basic Tax Declarations
| Type of Tax | Form/Document | Deadline | Notes |
| PIT (progressive scale) | PIT-36 | by 30 April | annual return |
| PIT (flat tax) | PIT-36L | by 30 April | flat-rate entrepreneurs |
| Lump sum | PIT-28 | by 30 April | lump-sum taxpayers |
| Tax card | PIT-16A | by 31 January | tax card |
| VAT | JPK_V7M / JPK_V7K | by the 25th of the month | mandatory electronic filing |
| VAT-UE | summary information | by the 25th of the month | intra-Community transactions |
| VAT-9M | declaration for those who are exempt | by the 25th of the month | import of services from the EU |
Tax Declarations – Summary
Tax declarations are an inseparable element of running a business and earning income. Whether related to income tax or VAT, filing them correctly and on time minimises the risk of audits and tax penalties.
Contact us! If you have doubts about filing tax declarations or need support with proper settlement, feel free to contact our office.
FAQ – Tax Declarations
1. What are tax declarations?
Documents submitted to the tax office used for tax settlement.
2. Who must file tax declarations?
Individuals and entrepreneurs earning income or registered as VAT taxpayers.
3. Do I have to file a declaration if my income is 0?
Yes, for PIT, it must be filed regardless of income level.
4. Do income tax advances require a declaration?
No, they are paid to a micro tax account without a separate declaration.
5. What happens if I don’t file on time?
Possible tax penalties and interest for late payment.
6. What are the PIT deadlines?
By 30 April (PIT-36, 36L, 28) or by 31 January (PIT-16A).
7. Can tax declarations be filed electronically?
Yes, most forms are available online at podatki.gov.pl.
8. Do VAT-exempt taxpayers file declarations?
Yes, in the case of service imports, they must file VAT-9M.
9. What is the difference between JPK_V7M and JPK_V7K?
They are electronic files submitted monthly (V7M) or quarterly (V7K).
10. Can declarations be filed after the deadline?
Yes, but a voluntary disclosure with explanations must be submitted, and interest may apply.