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Publication date: 22.08.2024
Vitaliy Kolomiets is an experienced lawyer specializing in assisting with obtaining residence permits and residence cards in Poland. He has in-depth knowledge of Polish law and many years of experience in migration matters. He has over 5 years of experience.
What are PIT-37 and PIT-11?
For foreigners working in Poland, there are two main documents used to file a tax return. What are PIT-11 and PIT-37 in Poland?
PIT-11 is a tax document that is usually prepared and often filed by the employer, unless otherwise specified in the contract.
PIT-37 is a tax document that is filed by the working foreigner themselves. This document is based on PIT-11, which includes advance payments based on potential income. (In Poland, most taxes are of an advance nature). PIT-37 reflects the actual income received, as well as information on deductions, other taxes, and contributions. It is based on this document that taxes can be recalculated and any overpayments refunded.
How to calculate PIT-37 and PIT-11 and complete these documents
To calculate and complete PIT-37 and PIT-11 forms in Poland, you will need the following data and documents:
For PIT-11, which is completed and filed by the employer:
- Employee’s personal details (name, address, PESEL or NIP number);
- Information on all payments made to the employee – salary, bonuses, allowances;
- Information on taxes that were withheld from the employee's salary;
- Data on contributions to social funds (national health insurance, pension contributions, etc.).
The report must indicate the period it covers. The employer provides PIT-11 to their employees at the beginning of the following year, usually by February 28th. Employees use this data to fill out their PIT-37 tax return.
For PIT-37, you will need:
- Personal details (name, address, PESEL or NIP number, marital status);
- Information on income received during the year, including data from PIT-11;
- Data on taxes that have already been paid or withheld;
- Eligibility for tax deductions, if applicable (e.g., for children, charitable contributions, etc.) – appropriate documents should be provided.
When filling out the report, you also need to take into account additional sources of income.
How to complete PIT-37 and PIT-11 step by step
To correctly complete and submit reports to the tax office, you should follow these steps.
You need to collect all documents – PIT-11 from the employer, as well as other supporting documents. These documents will be needed to fill out PIT-37. You will also need information about other income and taxes that were received or paid.
You can submit the tax return yourself at the Urząd Skarbowy (tax office) at your place of residence. Two copies must be submitted, as one will be returned to the taxpayer with a tax office stamp. This document must be kept for 5 years.
If you submit your declaration online, a confirmation of receipt will be sent to the taxpayer’s email address. Without such confirmation, PIT-37 is considered invalid. If you submit it online, print the documents and keep them for 5 years, just as you would with an offline submission.
What happens if you don’t file PIT-37?
Tax returns for the previous year must be filed by April 30th of the following year. After recalculating based on the tax returns, a tax overpayment may be identified. A refund is provided if there is an overpayment of taxes that were paid in advance. The overpaid amount is refunded either to a bank account or by postal order. There may also be a tax underpayment. Underpaid taxes must be paid by April 30th of the current year.
The penalty for not filing a tax return can reach up to five times the minimum wage. This is if all taxes have been paid. For non-payment of taxes, the person may face a larger fine and even criminal liability.
Also, be careful when entering all data in the declaration to ensure that all information matches the actual documents; otherwise, additional checks and even fines may be imposed.
Taxation and filing tax returns in a foreign country require careful attention and knowledge of all nuances. Failure to meet deadlines, inaccurate or incorrect filing of returns can lead to fines and even criminal liability. Therefore, we recommend seeking help from specialists – for example, a tax consultant on the marketplace consultant.net.pl.
