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By virtue of the Act introducing specific solutions related to the prevention and eradication of COVID-19, taxpayer have more time to submit their PIT declaration by May 31st ( as it is Sunday – a public holiday, the deadline is moved to Monday, June 1), not until the end of April, as it was before.

Technically, this solution does not constitute an extension of the deadline, but means that all tax declaration submitted between April 30 and May 31 will be recognized as so-called “active regret”. The tax payer also does not have to state the reasons for the delay.

In practice this means

• no default interest will be charged for this period- final deadline for the tax payment is 31st of May, regardless of the date of submission of the declaration (e.g. 30th of April)
• by submitting tax declaration at a later date, we do not lose the right to tax reliefs and can transfer 1% of our tax for a selected public benefit organization.

This solution applies to all annual declarations, i.e. PIT-36, PIT-36L, PIT-36S, PIT-36LS, PIT-37, PIT-38, PIT-39

Submitting in the e-PIT service after April 30th

If we use e-PIT service to submit our declaration after 30th April we have to use option of correction of the declaration which has been automatically accepted. The process of automatic approval take place from 1st to 4th May and the option is available once it  is completed.

               Submitting paper declaration after April 30th

Paper declaration that are submitted at a later date will have over riding legal effect in relation to automatically accepted one. Declaration of PIT-37 and PIT-38 submitted after April 30th will be considered as a correction of automatically accepted declartions. Taxpayer should indicate correct purpose of submission in the declaration. In case of incorrect indication it should be verified by the tax office and if it is necessary a taxpayers must appear in person at the tax office to explain it. More detailed information you can find here.