The process for filing the PIT 2025 tax returns has commenced in Poland, with taxpayers able to access pre-prepared declarations through the e-Urząd Skarbowy portal starting February 15. Employees and contractors will receive ready-made forms, but it is advised that they review these forms for any applicable tax deductions. Entrepreneurs can also file using the 'Twój e-PIT' service, although they will need to provide additional information in their declarations. The deadline for submitting annual returns is set for April 30.

Taxpayers can expect that, generally, the total of their monthly or quarterly PIT advance payments will align closely with their annual tax liabilities, but discrepancies may arise for those who move into higher tax brackets during the year. According to Dr. Piotr Sekulski, a tax advisor, workers exceeding the second income bracket may find themselves owing larger amounts, whereas individuals eligible for tax credits can look forward to potential refunds. It is important for taxpayers to verify whether the credits they qualify for have been included in the pre-prepared returns.

Most tax credits will not be automatically included in the government-prepared returns. Only basic credits, such as those for children and certain income deductions, will be reflected. Taxpayers need to take the initiative to enter most other credits themselves to ensure they receive the maximum possible refund. This highlights the importance of taxpayers understanding the new tax declaration processes and being proactive in their filings to maximize their deductions and credits.