The best way to prepare for your annual PIT return is to start with a brief overview of the year, then organise the documents. A change of job, an extra contract, rental income or income from abroad may mean you need information from several sources. The checklist below will help you prepare for your conversation with your accountants.
Identify the year and every source of income
Say which year the return relates to and where your income came from. List employment, business activities, civil law contracts, rental income and any other matters you want to discuss. Include income from abroad, even if you already have a document confirming that it has been declared in another country. You do not need to work out which form each item belongs on yourself. The list helps establish the scope of the work and the documents needed. State whether this is your first return for that year or an amendment to an earlier one.
Gather statements from income payers and your own records
Prepare the tax information statements you have received and documents for income you declare yourself. Check that they cover every employer and other organisation you worked with during the year. If you received a correction, keep it together with a note of which earlier document it replaces. Business owners should agree with their accountants which annual summaries, payment records and accounting data are needed. You do not need to gather documents already held by your accountants again on your own. First confirm what is available and what is missing.
Prepare questions about reliefs and filing options
List the circumstances you want to discuss: your family situation, donations, particular expenses or the possibility of filing jointly. Include any documents you already have, but do not assume that an expense alone gives you a right to a deduction. The conditions depend on the type of relief, the taxpayer's circumstances and the tax year. Mention if you have claimed the same relief before. Some questions require information from more than one period. Your accountants will explain which details are needed to assess your case.
Check the information in your online tax return
If you use Poland's Twój e-PIT service, treat the information available there as something to check against your own records. The information prepared by the service depends on the taxpayer's circumstances and the form; some details need to be added. Agree with your accountants who will prepare the final version and who will submit it. If a return has already been filed, provide a copy and its submission confirmation, and explain why you are getting in touch again. Do not submit another version independently without agreeing which document you are currently working on together.
Agree how to complete the process and keep your records
Before the return is submitted, confirm with your accountants that the information you have provided is complete and resolve any outstanding questions. Agree how you will receive a copy of the return, confirmation of submission and details of any payment due. Keep them in one place with the documents supporting the return. If you later receive a new document or a correction from an income payer, bring it back to your accountants. They can then assess whether it changes the earlier position and whether further action is needed.
Bring with you
A short checklist to prepare
- The tax year and a list of all sources of income
- Tax statements from income payers, summaries and any corrections received
- Documents and questions about tax reliefs and allowances
- A copy of any return already filed
- An agreed way to submit the return and receive confirmation