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Changes to deadlines and rules of PIT settlements in 2020 – Poland – Part I

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The year 2020 in many companies began with serious problems related to issuing information on the income earned by the taxpayer and on the collected advance payments on personal income tax, as well as on the amount of deducted social and health insurance contributions, i.e. PIT-11 for 2019. Till mid-January, employers did not know in which items to show the income, advances on taxes and social security contributions concerning employees up to the age of 26 (as well as benefits and advances on a tax on these benefits). On January 15th, this year, the Ministry of Finance published instructions on how to fill in these forms. Then developers could update their HR and payroll softwares. However, those were not the only changes that employers have to face in 2020.

Deadlines for submitting annual tax returns

According to information published on the website of the Ministry of Finance, deadlines for submitting annual tax returns of all personal income taxes for 2019 are changing in 2020.

In 2019, taxpayers could submit declarations for 2018 from 01/01/2019 to 30/04/2019, whereby the deadline for filing the PIT-28 tax return form, i.e. declarations of taxpayers who settle with the lump sum on registered income method, expired January 31st, 2019

This year, however, some changes will be introduced. Each taxpayer will be able to settle the income obtained in 2019 from 15th February, this year. The deadline for submitting tax returns remained unchanged for most declarations – April 30th, 2020.

If the taxpayer submits an annual tax return before 15th February, then it will be considered filed on 15th February. This is important for the deadline of obtaining a return of tax overpayment, because starting from that day, a 45-day period will be counted, i.e. the period which must be obeyed by the tax office that has to refund the overpayment. This deadline applies only to declarations submitted electronically. For declarations submitted in paper form, the return period amounts to 3 months and is also calculated not earlier than from 15th February.

As for the settlement of registered income – the deadline for submitting the tax return falls on March 2nd, this year. An additional change is also the fact that this year taxpayers are not required to attach an appendix PIT-28/A to the annual tax return PIT-28. All information that tax authorities need in connection with the settlement can be obtained from the register of Central Registration and Information on Business (Centralna Ewidencja i Informacja o Działalności Gospodarczej) and also PIT-28 itself.

Part II:

https://pl.vgd.eu/en/changes-to-deadlines-and-rules-of-pit-settlements-in-2020-poland-part-ii

Author: Róża Śleszyńska

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