A tax return amendment (korekta deklaracji) means re-filing your PIT, CIT or VAT form with corrected data. You can amend within 5 years from the end of the year in which the tax payment was due. A prompt, self-initiated amendment protects you from criminal fiscal liability and qualifies for reduced interest (50% of the standard rate). Below is a step-by-step guide.
What is a tax return amendment?
A tax return amendment is the correction of an error in a previously filed return by submitting a new version of the same form. The right to amend is guaranteed by Article 81(1) of the Tax Ordinance Act of 29 August 1997 (consolidated text: Journal of Laws 2025, item 111).
The term “tax return” covers annual returns (PIT-36, PIT-37), schedules, summaries and tax information forms. The amendment replaces the original — the tax office treats it as the binding filing. The previous version loses legal effect.
What can you correct?
- Arithmetic errors (e.g. incorrectly totalled income)
- Omitted revenue or deductible costs
- Unclaimed reliefs and deductions (e.g. child relief, thermo-modernisation relief)
- Incorrect identification data (NIP, PESEL, address)
- Wrong choice of taxation method (e.g. individual instead of joint with spouse)
- Under- or over-stated VAT in the JPK_V7M/JPK_V7K file
From our experience at Progress Holding, the most common reasons for amendments among our business clients are omitted cost invoices and incorrectly settled intra-Community transactions in VAT returns.
When is amending a tax return mandatory?
An amendment is mandatory whenever the filed return contains an error that affects the amount of tax due. This applies both to understated tax (underpayment) and overstated tax (overpayment).
Situations that require an amendment
- You understated your tax — you failed to report all income or overstated costs. You must amend and pay the difference plus interest.
- You overstated your tax — you did not claim a relief or deduction to which you were entitled. An amendment lets you recover the overpaid tax.
- The tax office requested an amendment — during verification proceedings (Article 274 of the Tax Ordinance), the authority may ask you to explain and correct your return.
- Formal errors — e.g. incorrect NIP, missing PIT/O or PIT/D attachment, wrong tax office.
If the error involves understated tax and you fail to amend, you risk criminal fiscal liability under the Fiscal Penal Code (consolidated text: Journal of Laws 2025, item 633).
How to file a tax return amendment step by step
You file an amendment by completing the same form you originally submitted, marking the purpose as “amendment” instead of “initial filing”. You must use the form version valid for the tax year being corrected.
Step 1 — Choose the correct form
When amending your PIT for 2025, use the PIT-37 or PIT-36 form in the version applicable for that year. When amending VAT — complete the JPK_V7M or JPK_V7K file for the relevant reporting period.
Step 2 — Mark the purpose of filing
In the “Purpose of filing” field, select “amendment of the return”. Indicate that the amendment is made under Article 81 of the Tax Ordinance (self-initiated amendment).
Step 3 — Enter the correct data
Complete the entire form from scratch with the correct data. The amendment covers the whole document, not only the fields where the error occurred. If you attached schedules to the original return (PIT/O, PIT/B, PIT/D), re-attach them even if unchanged.
Step 4 — Submit the amendment
You can file an amendment in three ways:
- Electronically — via the e-Deklaracje system, the Twój e-PIT service or e-Urząd Skarbowy
- In person — at the tax office counter
- By post — by registered letter to your competent tax office
Step 5 — Pay the tax arrears (if applicable)
If the amendment results in additional tax due, settle the arrears as quickly as possible. If you pay within 7 days of filing the amendment and within 6 months of the original filing deadline, you qualify for reduced interest (50% of the standard rate).
At Progress Holding we prepare VAT and CIT amendments for our clients. The fee for preparing or amending a VAT/CIT return is PLN 250 net. We ensure correct calculations and monitor deadlines so our clients can benefit from reduced interest rates.
What is the deadline for filing an amendment?
You can file an amendment within 5 years from the end of the calendar year in which the tax payment was due (Article 70(1) of the Tax Ordinance). After this period, the tax obligation becomes statute-barred.
Statute of limitations examples
| Tax return | Tax payment deadline | Amendment possible until |
|---|---|---|
| PIT for 2020 | 30 April 2021 | 31 December 2026 |
| PIT for 2021 | 2 May 2022 | 31 December 2027 |
| PIT for 2024 | 30 April 2025 | 31 December 2030 |
| PIT for 2025 | 30 April 2026 | 31 December 2031 |
| VAT for January 2025 | 25 February 2025 | 31 December 2030 |
There is no limit on how many times you can amend the same return. You may file multiple amendments within the statute of limitations period. Since 2016, you are no longer required to attach a written justification on the ORD-ZU form — except for amendments filed during proceedings concerning tax avoidance (Article 81b(1a) of the Tax Ordinance).
When can you not file an amendment?
The right to amend is suspended for the duration of a tax audit or tax proceedings — in respect of matters covered by that audit or proceedings (Article 81b(1)(1) of the Tax Ordinance).
Amendments are excluded or restricted when:
- A tax audit or tax proceedings are ongoing — in respect of matters they cover
- A customs-fiscal inspection is in progress — an amendment may only be filed within 14 days of receiving the inspection authorisation or within 14 days of receiving the inspection result
- The statute of limitations has expired (5 years from the end of the year in which the tax payment was due)
After a tax audit ends you can file an amendment. After tax proceedings end, you may only amend in respect of matters not covered by the tax assessment decision.
Can you face penalties for an error in a tax return?
Yes — failing to amend a return when you know it understates the tax may constitute a fiscal offence or fiscal crime. The consequences depend on the amount of the shortfall and the circumstances.
Types of fiscal criminal liability
| Type of offence | Shortfall amount | Possible penalties |
|---|---|---|
| Fiscal misdemeanour | Up to 5× the minimum wage (up to PLN 23,330 in 2025) | Fine by penalty notice (up to PLN 5,600 in 2025) or court-imposed fine |
| Fiscal crime | Above 5× the minimum wage | Fine, restriction of liberty or imprisonment of up to 5 years |
How to avoid penalties — amendment and voluntary disclosure
A self-initiated amendment filed voluntarily, combined with payment of the outstanding tax, effectively protects you from fiscal criminal liability. This is a special form of voluntary disclosure described in Article 16a of the Fiscal Penal Code (consolidated text: Journal of Laws 2025, item 633).
If you failed to file a return entirely (e.g. missed the PIT deadline), you must use the standard voluntary disclosure procedure under Article 16 of the Fiscal Penal Code. This requires a written notification to the head of the tax office, disclosure of the circumstances and payment of the outstanding tax.
We have handled hundreds of these processes at Progress Holding and know that speed is decisive. The voluntary disclosure must reach the tax office before the authority documents its knowledge of the offence. If the office has already begun verification or an inspection, the disclosure will not be effective.
What interest will you pay after filing an amendment?
Late-payment interest on tax arrears is calculated at three rates: standard (100%), reduced (50%) or increased (150%). The standard rate is 11% per annum (as of 4 December 2025).
| Rate type | Rate (from 4 Dec 2025) | When it applies |
|---|---|---|
| Reduced (50%) | 5.5% | Self-initiated amendment within 6 months of the filing deadline + payment within 7 days |
| Standard (100%) | 11% | Amendment filed after 6 months or following a request by the tax office (verification proceedings) |
| Increased (150%) | 16.5% | VAT or excise arrears identified during a tax or customs-fiscal inspection, where the understatement exceeds 25% of the amount due and is more than 5× the minimum wage |
You do not have to pay interest if the amount is below PLN 8.70 (three times the fee for a registered letter via Poczta Polska). If the amendment is filed before the tax payment deadline, no interest arises at all.
In our clients’ practice at Progress Holding, we most often see taxpayers lose their right to reduced interest because they delay the amendment beyond 6 months or fail to pay the arrears within 7 days. Our advice: do not postpone. The sooner you file, the less you pay.
When can the tax office amend your return itself?
The tax office can correct your return on its own if it identifies arithmetic errors or obvious mistakes, provided the change in the tax liability does not exceed PLN 5,000 (Article 274(1) of the Tax Ordinance).
In such cases the office serves you a certified copy of the corrected return. You have 14 days to file an objection — if you do not, the correction has the same effect as if you had filed it yourself. If the change exceeds PLN 5,000, the office cannot correct the return itself. Instead, it asks you to file an amendment and provide explanations.
How to recover overpaid tax after an amendment
If the amendment shows a tax overpayment, file a request for a refund of overpaid tax under Article 75 of the Tax Ordinance together with the amendment. The office will refund the overpayment within 2 months of the amendment date — but not earlier than 3 months after the original return filing (paper form) or 45 days (electronic form).
You can receive the refund by bank transfer (to the account registered with the tax office on form ZAP-3 or NIP-8), postal money order, or credit towards future tax liabilities.
What does this look like in practice? Progress Holding’s experience
Based on over 300 tax return amendments we prepared at Progress Holding between 2023 and 2025, we have identified the most common reasons for errors in our clients’ returns.
Most common errors leading to amendments
| Error type | Percentage share | Mainly affects |
|---|---|---|
| Omitted cost invoices | 28% | VAT, CIT |
| Incorrect settlement of intra-Community transactions (ICA/ICS) | 22% | VAT |
| Incorrect input VAT deduction | 18% | VAT |
| Omitted income (e.g. from contracts for specific work) | 14% | PIT |
| Unclaimed tax reliefs | 10% | PIT |
| Formal errors (identification data, missing attachments) | 8% | PIT, CIT |
A large proportion of these errors result from late delivery of documents to the accounting firm. We recommend that clients submit invoices on an ongoing basis — ideally by the 10th of the month following the reporting period. This minimises the risk of mistakes and eliminates the need for amendments.
If you need professional accounting services that minimise the risk of errors, Progress Holding offers ongoing accounting support for companies from PLN 799 net per month. We monitor deadlines, verify documents and prepare returns without mistakes.
Frequently asked questions
Do I need to attach a justification to the amendment?
No. Since 2016, an amendment filed under Article 81 of the Tax Ordinance does not require a justification on the ORD-ZU form. The exception is an amendment filed during tax avoidance proceedings (Article 81b(1a)) — this does require a written justification.
Can I amend my PIT to file jointly with my spouse?
Yes. Even if you filed individually, you can submit an amendment after 30 April and switch to joint filing with your spouse. This also works the other way — from joint to individual.
How many times can I amend the same return?
There is no limit. You can amend the same return multiple times until the statute of limitations expires (5 years from the end of the year in which the tax payment was due).
Does filing an amendment delay a tax refund?
Filing an amendment may extend the waiting time for a refund. The office has 2 months to refund an overpayment arising from an amendment. If the amendment is filed shortly after the original return, the refund will not be issued earlier than 45 days (e-filing) or 3 months (paper form) from the original filing date.
Do I need a voluntary disclosure when filing an amendment?
No, provided you filed the original return on time. Simply filing the amendment and paying the additional tax constitutes a special form of voluntary disclosure (Article 16a of the Fiscal Penal Code) and protects you from penalties. A voluntary disclosure under Article 16 is only required if you failed to file the return at all or committed another violation (e.g. failure to file JPK).
Can the tax office refuse to accept an amendment?
The tax office does not “accept” or “reject” amendments by way of a decision. An amendment filed during tax proceedings or an audit simply has no legal effect — the office notifies you of this in writing (Article 81b(2) of the Tax Ordinance). An amendment filed outside these periods must be taken into account by the office.
Amending a tax return is your right, not a privilege. The sooner you correct an error, the lower the financial consequences. The key rule: file a self-initiated amendment, pay the arrears within 7 days and benefit from reduced interest (50% of the standard rate).
Need professional support with an amendment or ongoing accounting? Contact us at Progress Holding: +48 603 232 418 or office@progressholding.pl. We prepare amendments, monitor deadlines and minimise your tax risk.
