In 2020, due to the COVID-19 pandemic, the deadline for the filing of 2019 annual PIT returns was extended by as much as a month – until 31 May. This year, the Ministry has not decided for such a solution, so taxpayers have to manage to file their tax returns until 30 April.
At present, taxpayers may choose from among 3 ways of sending their annual PIT return to the Tax Office:
If a taxpayer does not file their tax return on their own by 30 April 2021, the PIT-37 and PIT-38 returns prepared in the Twój e-PIT service will be automatically considered as approved and filed.
If a taxpayer fails to file their tax return on their own, then in the Twój e-PIT service PIT-37 and PIT-38 returns will be automatically approved and considered filed on 30 April. If the tax return shows a tax underpayment, then the tax office will inform the taxpayer about the need to pay the additional amount of tax due. The taxpayer will have 7 days from the date of receipt of such information to pay the requested amount. Interest will be charged after the lapse of that period, but not later than from the day following the lapse of the deadline for tax payment.
In the case of a tax underpayment, the tax office sends information to the taxpayer about the need to make the payment. If the payment is not made within 7 days from the date of receipt of such information, the amount will be increased by interest.
The Tax Office has 3 months from the date of filing of the tax return to return a tax overpayment. The return may be faster in the case of taxpayers filing their returns with the use of the Twój e-PIT service or the e-deklaracje website (the return will be made within 45 days of the date of the tax return filing) or holding the Big Family Card (Karta Dużej Rodziny) (the return will be made within 10 days of the filing of the tax return).