first Tax Deal settlements

From 2019 for the vast majority of taxpayers, an automatic preparation of the annual tax return was introduced, more specifically, of the declaration PIT-37, through tax offices. From 15 February system Twój e-PIT is therefore above 24,000,000 prepared tax statements for 2022 It is sufficient that the taxpayer will only check the data there. However, this operation is not required and is so prepared that the automatic declaration is deemed to have been filed on the date of the last tax settlement[1].

In most cases, it is not important for the taxpayer to make a declaration. If it reaches income only from one source, do not apply special reductions or other reducing tax solutions, do not account for the spouse and the declarations made by the employer do not have significant drawbacks, and there should be no greater fluctuations in the declaration both towards subsidies and tax returns. This year the situation for taxpayers may be surprising, while tax returns may be large.

first Tax Deal settlements

All due to the changes introduced in the tax year last year. It is worth mentioning the introduced relief for the middle class, which on 1 July has been retroactively abolished from 1 January 2022 However, there was no obligation to correct the accounts first half a year by payers because it was not included in the annual declaration.

Also during the same period[2] there was a change in the tax rate in the first tax threshold, from 17% to 12%, also without the obligation for payers to adjust their accounts. This, of course, resulted in overpayments of the collected advance payments in the annual accounts and the obligation for tax offices to reimburse them.

Example

The taxpayer received a salary of 10,000 PLN gross. With that amount, an advance on application 17% the tax is 1,424 PLN. The same advance at stake 12% is 1,005 PLN. This means that for first 6 months of the year 2022 an excess of 6 * (1,424 – 1,005) = 2,514 PLN

This includes double calculation of advances (i.e. according to the rules of 2021 either from 2022 depending on the amount of amounts to be paid as a result) and other changes in the settlement of the reductions. The differences can therefore be significant. Also towards the subsidies required by the taxpayer if the calculated tax advance was too low due to, for example, income from several jobs or were working seniors. According to the estimates of the Ministry of Finance, returns may even apply 1,200,000 people.

Time limits for tax reimbursement

As soon as possible, it is worth giving your tax returns not only to ensure that the amount of refund or possible surcharge, to add to the taxpayer the benefits or to determine the transfer 1.5% OPP tax. This also has a significant impact on the timing of the funding.

It follows from the provisions that recovery of overpayment should take place within the time limit 45 days[3] from the date of submission of the statement in the form of an electronic document via the service Twój e-PIT or by e-Declarations[4].

The tax administration informs that thanks to the automation of returns, most of the overpayments can be passed on to taxpayers much faster and even indicates 10-day period[5]. As you can see, therefore, there is a chance of recovering depleted financial stocks if taxpayers have not yet done so.

Changes in forms of taxation for entrepreneurs

On the other hand, it is worth noting that economic operators should not wait until the last minute for tax returns to be made.

July Amendment Polish Deal it gave an unprecedented and one-off opportunity to change the method of taxation to entrepreneurs who chose a flat rate on recorded revenues, including to shareholders of civil and public companies, or a linear tax.

These taxpayers who haven't decided to make that change since 1 July, They can still retrospectively make it for the whole 2022 within the time limit for filing the tax return. However, this change can only be made to tax on a tax scale.