Every partner describes the solutions provided to the entrepreneurs by their government. Our goal is to give companies knowledge about those solutions in one place, helping them in the expansion of their companies on next foreign markets.

In Poland, the Ministry of Finance, enables entrepreneurs sharing the financial statements, VAT settlements and other tax statements via online platform “E-deklaracje” which can be translated as “e-declarations”. To use this solution, you need to possess the digital signature or other authorization method. Entrepreneurs widely known the digital signature, but in the other authorization methods we can include following:

• NIP or PESEL.
• Name or surname or date of birth.
• Information included in the previous declarations.

Using the methods of the digital signature or other authorization methods, you can send declarations related to:

• Goods and service tax.
• Tax on civil law transactions.
• Inheritance and donation tax.
• Income tax.
• Lump sum tax.
• Concerning obligations of the payer of personal income tax.
• Regarding gambling.

On the next pages of this manual, we will describe the most popular declarations which are made by the entrepreneurs in Poland.

Digital declarations in Poland. The Business Tax (PIT)

In Poland entrepreneurs, must send their declarations related to the business tax. Depending on the form of the taxation, they need to use the different declaration forms. The common declarations related to business tax are:

• PIT-16A.
• PIT-28.
• PIT-36.
• PIT-36L.

The PIT-16A is used by entrepreneurs who decide to adopt the tax card as a main tax tool to clearance with the fiscal administration. For entrepreneurs using the flat rate as a main form of taxation PIT-28 is a dedicated form to send to the fiscal administration.

PIT-36 is a declaration which is the statement of the entrepreneur about the amount of income earned or loss incurred in a tax year, there three types of the PIT-36, but the most common declaration is PIT-36L which is an information about the amount of income earned (loss incurred) in a tax year for business using the flat tax.

To be more precise what is the different about those business tax, we must describe the form of the taxation. The tax card (for PIT-16A) was one of the easiest ways to pay your tax the fiscal administration, the percentage of the tax needed to pay was set by the Minister of Finance. Currently due the “Nowy Ład” new companies and entrepreneurs who didn’t use this type of settlement with fiscal administration can’t use the tax card. The flat rate (for PIT-28) enables entrepreneurs using the tax percentage from 2% to 17% but the amount of tax depends on the service the entrepreneur does.

The tax scale (for PIT-36) is a tax system in which you pay 17% of tax when your income is not bigger than 120 thousand zlotych, but when you exceed this number, you will have to pay the 32% tax from the exceeded number. The Flat (PIT-36L) tax is the system where the entrepreneur is paying the 19% of tax without any limitation in the income.

The national system of e-invoice

From 2023 Poland will start the programe of the national e-invoice system which will be obligatory for all entrepreneurs in Poland who are registered as a VAT payer in our country, companies who are tax-exempt and companies who are covered by EU OSS procedure, but they have Polish National Tax number (NIP).

The system will enable entrepreneurs issue the invoices in the digital manner. As an entrepreneur you will be able to use the system prepared by the Ministry of Finance or buy commercial solutions.

“JPK_VAT” declaration

Micro, small, medium, and big enterprises are required to send the “JPK_VAT” declaration from October 2020. This declaration is as e-document, which is divided into two parts, but they are about value added tax. In the first part of the document, the company must send to the tax authorities the information about their purchase and sells of products/services which is already in the company documents. The second part the vat declaration which is also divided onto two separate files.

The vat declaration is divided on VAT-7M and VAT-7K. The difference is in the period of making the 7 is form settlement with the tax authorities. VAT-7M is for companies which are making the settlements every month and VAT-7K is for entrepreneurs who are doing settlements quarterly.

This document is very important for companies in Poland because you must be very strict to the dates of issuing this document. The companies must send it online till the 25th day of every month, the document covers the last month. What is important to mention that companies who makes their settlements quarterly must sent the “JPK_VAT” every month till 25th. Please pay attention to the days which are the 25th of the month, because when it is a Saturday, Sunday, or national holiday in Poland (which is a day off) you must send the document first working day.

Failure to comply with the obligation to submit this document will result in the imposition of an administrative penalty, we distinguish between two types of penalties:

• Tax offense:
  1. Penalty imposed by a fine: from PLN 210 to PLN 4 200,
  2. Penalty imposed by a court order: from PLN 210 to PLN 21 000,
  3. Penalty imposed by a court ruling: from PLN 210 to PLN 42 000.
• Fiscal crime:
  1. Penalty imposed by court order: from PLN 700 to PLN 5 600,000,
  2. Penalty imposed by a court sentence: from PLN 700 to PLN 20 160,000.

References

Ministry of Finance of the Republic of Poland. (2022). e-Deklaracja PIT. https://www.podatki.gov.pl/pit/e-deklaracje-pit/

Ministry of Finance of the Republic of Poland. (2022). Formularze elektroniczne dla prowadzących działalność gospodarczą. https://www.podatki.gov.pl/pit/e-deklaracje-pit/dla-osob-prowadzacych-dzialalnosc-gospodarcza/

Ministry of Finance of the Republic of Poland. (2022). Krajowy System e-Faktur. https://www.podatki.gov.pl/ksef/

Ministry of Finance of the Republic of Poland. (2022). JPK_VAT. https://www.podatki.gov.pl/jednolity-plik-kontrolny/jpk_vat/informacje-jpk-vat/