Your e-PIT 2025 available from February 15. How to quickly settle your PIT and get a refund
Most taxpayers have been submitting PIT online for several years, using returns pre-filled by the tax office as part of the Your e-PIT service. This will also be the case this year. The service is to operate as in previous years (except for the possibility of deducting expenses for employing soldiers). However, it is worth remembering a few elements and making some changes in the PIT return prepared by the tax office.
Of course, some taxpayers will have to submit more than one return. You must submit a separate PIT return if you earned income from the stock exchange, sale of an apartment or rental in 2025. Entrepreneurs also have more work to do with PIT.
It is also worth remembering that the taxpayer, not the administration, is responsible for the annual return, even if it was prepared by the administration.
Read also: Transfers from your husband or wife? The taxman surprises again
What documents are needed to submit PIT for 2025?
First, you need to choose the right form.
In short:
— full-time employees, contractors and retirees submit PIT-37,
— entrepreneurs: PIT-36 (taxed at the PIT scale), PIT-36L (flat-rate tax payers), PIT-28 (flat-rate tax payers),
— if you want to settle income from private rental, you must submit PIT-28,
— income from the stock exchange – PIT-38,
— income from the sale of real estate – PIT-39.
Full-time employees complete the PIT-37 return based on PIT-11which they received from the employer (if they have already received it, because companies must send PIT-11 to employees by the end of February). The situation is similar with the settlement of mandate contracts, contracts for specific work, as well as in the case of retirees and pensioners (ZUS issues PIT-11/A).
Entrepreneurs complete the PIT based on data from the tax book of revenues and expenses, accounting books or revenue records (flat-rate tax payers).
If the taxpayer obtained income from the stock exchange (sale of shares) and other capital income, he or she generally submits PIT-38. The basis is, among others, information from the brokerage office, i.e. PIT-8C. However, if you generated income from the sale of shares in the US or cryptocurrencies (exchange into traditional currencies), you probably have to provide the data yourself (and not copy it from the PIT-8C).
If the taxpayer obtained income from work (e.g. a full-time job), sold shares and an apartment, he or she must submit three returns: PIT-37 (income from work), PIT-38 (settlement of shares) and PIT-39 (settlement of the apartment).
Should I wait for PIT-11 from the employer or can I submit a return?
Employers have already sent PIT-11 to the tax office (they had until the end of January), so you can see your pre-completed PIT in the Your e-PIT service.
In practice the taxpayer does not have to wait for the PIT-11, he can submit the tax returnif he uses the Your e-PIT service. Especially since the sooner you submit your return with the overpayment, the sooner you will receive a tax refund.
However, it is worth checking the return prepared in your e-PIT, modifying it if necessary, and then accepting and sending it (also remember to download the official confirmation of receipt).
How to check whether the administration has prepared the PIT correctly
If you want to use your e-PIT and you are a full-time employee or contractor, then check: :
– whether your personal data is correct,
— whether the tax office received PIT-11 from all employers/customers. In your e-PIT you will find information about the documents on the basis of which the annual return was prepared,
– are there any reliefs included – for people up to 26 years of age, families 4+, working seniors, people returning from abroad (return relief), as well as deductions for membership fees to trade unions,
— whether the child tax relief was correctly included, especially if a child was born in 2025 (the tax office does not know about it, so it was not included in the annual tax return either, so you have to add the child's details yourself to benefit from the tax relief),
— whether the tax micro-account to which you have to pay additional tax is correct (for those who have to pay additional tax).
Also remember that the administration transferred the public benefit organizations indicated in the previous year's tax return to the PIT tax return. If you want the tax office to transfer 1.5%. tax to another organization, make changes to your e-PIT and save them (many people forget about this).
If you are an entrepreneur, you have to enter a lot of data yourself. The tax office simply did not have them, so it only partially completed PIT-36, PIT-36L and PIT-28 for entrepreneurs.
After logging in, check: documents, your personal data, whether all PIT-11 returns have been included (in the case of full-time employees, contractors, people under contracts for specific work), reliefs, including family-friendly relief (for children) and other preferences. You can change your data at any time and take into account additional reliefs and preferences (e.g. joint settlement with your spouse and a new relief for employed soldiers). After sending the return, remember that you must collect an official confirmation of receipt (UPO). This is a document that confirms that the return was submitted on time. Finally, write down your return and UPO.
What is the best form to submit your PIT, how to log in and what to do
It is best to file your PIT electronically. The alternative is, of course, the paper form (you can submit your PIT at the tax office or send it by post, the date of the postmark is decisive) or commercial programs for submitting your PIT.
Last year, however, millions of taxpayers used your e-PIT. If you want to use your e-PIT, you must log in to the e-Tax Office. This can also be done using the e-Tax Office application on your phone. To access e-US, you can log in using a Trusted Profile and electronic banking.
Some people don't have to do anything. But is it worth it?
If the taxpayer does not independently submit the PIT-37 and PIT-38 return for 2025, it will be automatically accepted after April 30 (Thursday). Thanks to this, the PIT will be submitted on time, even if the taxpayer does nothing. However, experts recommend at least checking the declaration prepared by the National Tax Administration.
If you expect an overpayment and a tax refund, it is better to send your PIT tax return earlier, because this will also allow you to receive the refund faster.
However, this does not apply to entrepreneurs' PIT returns. PIT-28, PIT-36 and PIT-36L returns will not be automatically accepted. Entrepreneurs must therefore complete/supplement their returns themselves, even if they use your e-PIT.
How to pay tax
If your PIT results indicate that you have to pay additional tax, the payment must be made by April 30 until midnight, even if you submit your tax return on February 15 (on the first possible date). Of course, there is no obstacle to paying the tax immediately so as not to forget about it.
We make payments to an individual tax micro-account. Currently tax can be paid, among others: in the form of a transfer and directly at the e-Tax Office.
When will you get your tax refund?
If the return shows an overpayment, then the tax office has to return:
- 45 days if the taxpayer submitted PIT electronically or
- 90 days if the taxpayer submitted PIT in paper form.
In practice, if you send your PIT in February, you can get the refund even within a few hours or days.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
