2022 was undoubtedly a year of changes, not only in the world, but also in Polish tax law. He entered into force, so-called Polish Deal and – as if this happiness was little – was introduced so-called Polish Deal 2.0., was also passed (mostly entered into force 1 January 2023) Polish Deal 3.0. The number of changes and their frequency can be impressive. In this context, it is worth recalling a modest but extremely important change, which was introduced with the so-called law. Polish Deal 2.0[1].
Tax returns for personal income tax associate most people – quite rightly – with the date 30 April[2]. However, this date, until recently, was not uniform for each annual tax return in the PIT. Exceptions were declarations PIT-28, PIT-28S and PIT-16A. These.
two first have been submitted by the end of February of the year following the year for which they were submitted, and by the end of January of the year for which they were submitted. In 2022 for all, the deadlines have been changed, but not all have been harmonised.
PIT-28 and PIT-28 – who submits, time limits
Form PIT-28 is intended for natural persons with a flat-rate income on recorded income for natural persons with a flat-rate income on recorded revenue. In turn the form PIT-28S is intended for enterprises in decline with flat-rate revenues on recorded revenue. This one.
second is filed in the case of tax settlements of an undertaking after the death of a trader benefiting from taxation on a flat-rate basis on recorded revenue and may be filed by the manager of a succeeding undertaking or by a person performing conservative activities for a deceased entrepreneur (until a succession manager is established).
By changing the time limits contained in Polish Deal 2.0., Annual declarations PIT-28 and PIT-28S for 2022 must be submitted to 2 May 2023 (Whereas 30 April falls on Sunday and 1 May is a public holiday). This means that they can be filed by the same date as almost all other annual declarations on personal income tax, including: PIT-36, PIT-37, PIT-38.
As indicated in the explanatory memorandum to the so-called Polish Deal 2.0.:
In order to harmonise the deadline for taxpayers to pay personal income tax, the project extends the deadline for submitting annual statements PIT-28 and PIT-28S by 30 April the year following the tax year. This deadline will already apply in the case of annual statements PIT-28/PIT-28S for 2022
The deadline for the payment of the lump sum on recorded revenue has therefore also changed. As indicated in the explanatory memorandum to the so-called Polish Deal 2.0.:
Due to the extension of this deadline, the deadline for paying the lump sum on the revenues recorded for December and the last quarter of the tax year was also amended. Currently, the last lump sum for the tax year (December and fourth the quarter) taxpayers are obliged to pay by the time the statement is made, i.e.
by the end of February. However, taxable persons who tax income on a general basis on a tax scale or a linear tax basis shall calculate and pay the advance payments due for December or the last quarter of the tax year to 20 January next year. ...
As for taxpayers obliged to calculate and pay monthly/quarterly advances to 20 January the year following the tax year, also taxable persons taxing in the form of a lump sum on recorded revenue of the last lump sum (December/fourth the quarter) will pay within that period. The new deadline will apply once first for lump sum due for December/fourth quarter 2023 On the other hand, a lump sum due for December/fourth quarter 2022, taxpayers will be paid by the end of February 2023
Declaration PIT-16A – who should submit, time limits
In view of the above, it should be noted that only the declaration PIT-16A cannot be submitted to 30 April (and this year to 2 May). But what is the above form and who should submit it? PIT-16A is a statement of the amount of the contribution for health insurance paid and deducted from the tax card (in particular months of the tax year). In turn, they are obliged to submit it to natural persons with revenues covered by flat-rate income tax in the form of a tax card.
This declaration shall be made by the end of February at the latest (default 28 February) after the tax year for which it is deposited.
See summary of the most important changes in the legislation on personal income tax (PIT) in 2022: https://www.russellbedford.pl/aktualnosci/zmiany-w-podatkach/item/2768-podsumowanie-najwazniejszych-zmian-w-pit-wprowadzonych-w-2022-r.html
[1] Act dated 9 June 2022 amending the Income Tax Act on individuals and certain other laws, Journal of Laws of 2022, item 1265.
[2] I'm talking about, of course. 30 April the year following the year for which the declaration is made.
Author: Michał Zdanowski,
Project manager.
Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. Since September 2013 is associated with the law firm Russell Bedford Poland. Specializes in transfer pricing. Together with an experienced team, he supports leading companies in fulfilling tax obligations in terms of transfer prices.