The Ministry of Finance has published a model statement PIT-2 for the purposes of calculating monthly advance payments for income tax on individuals.
The new document is a consequence of subsequent changes of the Polish Deal introduced in July 2022. It shall apply to revenue obtained from 1 January 2023.
Models are available on the Ministry website: https://www.gov.pl/web/finanse/pit-2
What changed?
Basic, notable difference between current and new declaration PIT-2, It's their size. The new formula covers a number of issues that did not appear in this document in previous years. In addition, it is already addressed not only to the employee, but to the ‘tax collector’, which means, among other things, persons performing contract contracts or work contracts.
From now on, in addition to identifying the taxpayer and the payer, we include in the statement:
- Declaration on the application of a reduction by a tax reduction amount;
- Statement of intention to tax income preferentially (with or as a single parent);
- Statement of compliance with the conditions for the use of increased labour income costs;
- Declaration of compliance with conditions for the application of all types of relief relief, relief for families 4+, relief for working seniors;
- A request not to apply reductions to young or labour income costs;
- Application for a waiver 50% the cost of obtaining revenue;
Application for no advance payments in the tax year.
As can be seen, the form is intended to cover all statements and requests which affect the amount of the net monthly remuneration. Until now they have been filed in separate documents or have not been transmitted at all.
Is a new statement necessary?
Prints submitted in previous years PIT-2 remain in force also in 2023, if the facts indicated in them are still valid. The taxpayer will be obliged to submit a new form only if the circumstances affecting the calculation of the advance have changed.
The exception to this rule is the application not to collect advances in the tax year which concerns only one the year and shall not apply to subsequent tax years.
The withdrawal and amendment of a statement or request made in advance shall take place by submitting a new declaration or request.
For example, if the taxpayer wishes to amend or withdraw a statement previously made to the undertaking of employment in respect of the application of the tax reduction amount, it shall complete Part C. In the event of a change to an earlier declaration, the taxable person shall complete item 6, and in the event of withdrawal of a previously made declaration, completes item 7.
In practice, the submission of a statement in accordance with the new model may cause difficulties, inter alia, for employees who have contracts with several employers, and possible errors may result in an advance of the wrong amount, which may translate into the amount of tax payable in the annual statement submitted for 2023 Unfortunately, it may be an unpleasant surprise to reveal in the spring 2024