What Penalties Are Imposed for Late Tax Declaration Filing in Poland in 2025?

In Poland, compliance with tax legislation, including timely filing of tax declarations, is mandatory for all taxpayers. In 2025, it is important to know who is obligated to file a declaration, when to do it, which forms to complete, and what penalties may be applied for late filing.

Who Must File a Tax Declaration?

Tax declaration must be filed by:

1. Individuals who receive income from employment, entrepreneurship, rental and other sources.
2. Legal entities, such as companies and organizations conducting business in Poland.
3. Foreigners receiving income in the territory of Poland.

When to File Tax Declaration?

The deadlines for filing tax declarations depend on the type of tax:

For Individuals

Personal income tax declaration (PIT) must be filed by April 30 of the year following the tax year.

For Legal Entities

Corporate income tax declaration (CIT) must be filed by March 31 of the year following the tax year.

Which Forms Need to Be Completed?

Depending on the type of income and taxpayer status, different forms must be used:

Main Tax Forms in Poland

• PIT-37: for individuals with employment income.
• PIT-36: for individual entrepreneurs and those receiving rental income.
• CIT-8: for legal entities.

It is important to ensure that the current form for the appropriate year is used.

What Penalty Amounts Are Established for Late Tax Declaration Filing in Poland?

For late filing of tax declaration in Poland, the following penalties are provided:

Types of Penalties and Their Amounts

1. Penalty for Delay up to 30 Days

   If the declaration is filed with a delay of up to 30 days, the penalty amount is 200 PLN.

2. Penalty for Delay Over 30 Days

   If the delay exceeds 30 days, the penalty can range from 500 to 1,000 PLN.

3. Criminal Sanctions

   In case of significant violations or tax evasion, criminal sanctions may be applied, including imprisonment.

The penalty amount may vary depending on the circumstances of the case and the presence of mitigating factors.

What to Do If Declaration Is Filed Late?

If you realize that your tax declaration was filed late, you should take the following steps:

Action Plan for Late Filing

1. File the Declaration as Soon as Possible

   Even if the deadline has passed, better late than never. This will help minimize the penalty amount.

2. Notify Tax Authorities

   In some cases, you can appeal to the tax authorities with a request to reduce or cancel the penalty if there are valid reasons for the delay.

3. Pay the Penalty

   If you have been assigned a penalty for late filing of the declaration, try to pay it as soon as possible.

By following these recommendations and observing document filing deadlines, you can avoid problems with tax authorities and keep your finances in order.

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