FAQ
Poland

You can claim a refund up to 5 years back from the year you file your tax return.

In 2024, you can file a tax return / claim a refund for the year 2019 at the latest.

Deadlines for getting Poland tax refund for previous years:

• tax return for the year 2019 - till the 31st of December, 2024
• tax return for the year 2020 - till the 31st of December, 2025
• tax return for the year 2021 - till the 31st of December, 2026
• tax return for the year 2022 - till the 31st of December, 2027
• tax return for the year 2023 - till the 31st of December, 2028

The deadline for filing the tax return for the year 2023 is 30th of April, 2024.

If you do not file the tax return by the deadline, it can result in financial penalty of between 1/10 and 20 times the minimum wage (including interest). For the year 2023 this is PLN 360 - 72 000.

You will also lose your right to claim any tax credits and tax allowances.

You need the following documents to file your tax return:

• PIT‑11 form or a copy of your payslips from each employer,
• PESEL number (PL TIN),
• other documents for claiming rebates (child's birth certificate, etc.).

The tax must be paid no later than the deadline for filing the tax return, which is 30th of April.

The tax for 2023 must be paid by 30th of April, 2024.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 - 8 months from the time the tax return is filed.

The PIT‑11 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

Polish employers must issue the PIT‑11 form to employees by 31st of January each calendar year for the previous year.

We are able to help you obtain these documents from Poland:

• PIT‑11: certificate of taxable incomes,
• U1: it proves the entitlement to unemployment benefits after your return from abroad,
• S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.

To obtain a PIT‑11 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a PIT‑11 form from each of them.

If you don't have a PESEL number, contact the Polish tax office and ask for one.

PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.

To obtain a U1 form, you will need the following documents:

• Power of Attorney (obtained from us),
• payslips or an annual income certificate PIT‑11,
• all employment contracts for the given period,
• all employment termination certificates for the given period,
• employment certificates confirmed by the employer (if employment is still ongoing),
• insurance certificates,
• sickness benefit certificate (if you have received one),
• maternity benefits certificate (if you have received them).