Annual Tax Filing for Ukrainians in Poland: 2025 Updates
The annual tax filing season is now underway for Ukrainian citizens employed in Poland. From February 15th, pre-filled tax declarations will be available in the Twój e-PIT service. The Polish tax authority prepares these draft returns using data submitted by employers and other payers. The Ministry of Finance advises all taxpayers to review this information carefully before final submission. The Twój e-PIT system has undergone further automation this year, which is designed to streamline the filing process for residents.
Filing Deadlines and Declaration Types
If left unchanged, the PIT-37 and PIT-38 declarations will be automatically accepted by the system on April 30th. However, forms PIT-28, PIT-36, and PIT-36L are not subject to automatic acceptance; entrepreneurs and individuals under special tax regimes must manually complete and confirm their returns. This distinction is crucial for self-employed individuals and business owners.
For electronically filed returns, any tax overpayment will be refunded within 45 days. Paper filings, by contrast, can take up to 3 months for a refund to be processed. Access to the Twój e-PIT service is available through the State Login Portal (login.gov.pl), a Trusted Profile (Profil Zaufany), the mObywatel mobile app, electronic banking, or biometric authentication via the e-US application.
The declaration types available for filing include:
- PIT-37
- PIT-38
- PIT-28
- PIT-36
- PIT-36L
This tax season marks a new phase for the hundreds of thousands of Ukrainians working in Poland. The 2025 changes to Poland's tax system aim to simplify the declaration process for foreign workers, particularly Ukrainians. Increased automation of the Twój e-PIT service could significantly reduce the time spent preparing documents, allowing taxpayers to focus on other aspects of their lives. This is an important step in improving the interaction between tax authorities and taxpayers, which may in turn enhance tax compliance among Ukrainian workers in Poland.