Who must file
VAT-registered businesses file JPK_VAT with the declaration and no separate annual VAT return. Individuals file an annual PIT: PIT-36 for business income on the scale, PIT-36L for the 19% flat rate, PIT-28 for the lump sum on recorded revenue, PIT-37 for employment. Companies file CIT-8. Both also pay income-tax advances during the year.
Tax year and deadline
Calendar year. The annual PIT is filed between 15 February and 30 April, with any tax due paid by the same date. CIT-8 is due by the end of the third month after the tax year, so 31 March for a calendar year. JPK_V7 and the VAT payment fall on the 25th.
Filing step by step
- Twój e-PIT in e-Urząd Skarbowy holds a pre-filled return from 15 February; review it, amend it and accept.
- PIT-37 and PIT-38 are accepted automatically if untouched by 30 April. PIT-28, PIT-36 and PIT-36L are not, and must be accepted by you.
- Use e-Deklaracje for anything Twój e-PIT does not cover, CIT-8 included.
- Sign with a profil zaufany, the mObywatel app, a qualified signature, or your NIP or PESEL plus a prior-year income figure.
Penalties for filing or paying late
Tax not paid on time is subject to arrears interest (art. 53 § 1 of the Tax Ordinance) at 200% of the NBP lombard rate plus 2%, never below 8% (art. 56 § 1); the rate announced on 6 March 2026 is 10.50% a year (Monitor Polski 2026 poz. 269). It halves to 5.25% if a valid corrected return is filed within 6 months of the deadline and the tax is paid within 7 days (art. 56a). Failing to file a return so as to expose tax to a shortfall is a fiscal offence under art. 54 § 1 of the Fiscal Penal Code, punishable by a fine of up to 720 daily rates or imprisonment; a small amount carries a fine only, and an amount below the statutory threshold is a fiscal petty offence (art. 54 § 2-3). A person who discloses the offence and pays the tax in full is not punished (art. 16).