Deadlines
PIT-38 by 30 April — and what happens if you are late
There is one deadline, and it does not depend on how many brokers you use or whether you traded abroad. Being late is not a catastrophe in itself — provided you know what to do.
Dates and consequences
- 30 April of the following year
- Art. 45 ust. 1a pkt 1 ustawy o PIT. By that day you file the return FOR THE PREVIOUS year and pay the tax it shows. If 30 April falls on a non-working day the deadline moves to the next business day — art. 12 § 5 Ordynacji podatkowej.
- Interest runs from the day after
- Tax unpaid by the deadline becomes arrears — art. 51 § 1 Ordynacji podatkowej. Interest accrues by itself, with no decision and no notice (art. 53 § 1).
- Voluntary disclosure (czynny żal)
- Art. 16 § 1 Kodeksu karnego skarbowego: a notice of the missed obligation, filed BEFORE the office discovers it. It shields you from the fiscal-offence penalty but not from the tax or the interest.
- Corrections have no separate deadline
- Art. 81 § 1 Ordynacji podatkowej. A filed return is corrected until limitation runs out — five years from the end of the year in which payment fell due (art. 70 § 1).
What we do not do for you
- We do not file the return
- We compute the figures for the boxes. Submitting PIT-38 through the tax portal or on paper stays with you — we hold none of your personal details to do it with.
- We do not watch the deadline
- We send no reminders and know nothing of your calendar. All we know is how much tax came out for a year you sent us yourself.
- Recomputing a year is free
- You found a forgotten statement and want to file a correction — the same transactions are computed at no further charge. You pay only for what you added.
Where people get it wrong
- Return filed, tax unpaid
- Two separate acts under the same deadline. Sending the form without the transfer creates arrears even though everything looks done.
- A loss-only year skipped
- With no tax to pay the return feels unnecessary. Without it the loss does not exist — there will be nothing to deduct over the next five years.
- Voluntary disclosure after the letter
- Filed once the office has started checking, it does not work. It only helps if you are first.
- Waiting for a tax statement from the broker
- A foreign broker issues no Polish tax information and is under no duty to. Waiting for it is waiting for something that will not come.
Run this once
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Questions about deadlines
I am a week late. What now?
File and pay with interest as soon as you can, and for a longer delay consider a voluntary disclosure — before the office contacts you first.
I did not trade, but I have last year’s loss to carry. Do I file?
The deduction is claimed in a year that has something to deduct from. A year with no trades carries nothing by itself.
I filed and got it wrong. Can it be fixed?
Yes, by correction. That runs until the limitation period, so there is far more time than until 30 April.