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New statements for tax withholders

by Monika Spotowska

30 January 2023

The rules for submitting requests and statements to tax withholders have changed starting from 2023. Since January taxable persons have had to submit all statements and requests in writing or by other means applicable in the tax withholder's establishment. This means that taxable persons will now be allowed to submit their documents in hard copy, in electronic format or, for example, via a HR and payroll system.

Tax withholders must take into account the statement or request submitted by the taxable person not later than from the month following the month in which they receive it. The submitted statements and requests that affect the calculation of tax advances will also apply to subsequent fiscal years – the taxable person does not have to submit them every year.

The new regulations apply in particular to:

a request for reducing the tax advance by the personal exemption amount,
a statement on filing the tax return jointly with a spouse or as a single parent,
a request for calculation of advances without applying the tax exemption – submitted by taxable persons under the age of 26,
a statement on the amount of flat-rate tax-deductible expenses on account of employment.

The process of filing of PIT-2 form by taxable persons, that is a statement authorising the withholder to reduce advances by the personal exemption amount, has also changed since 1 January 2023.

The taxable person may now file the statement with up to three withholders indicating that the withholder is entitled to reduce the advance payment by:

1/12 of the personal exemption amount in the case of one withholder,
1/24 of the personal exemption amount if the statement is filed with two withholders,
1/36 of the personal exemption amount if the statement is filed with three withholders.

Since January 2023 the PIT-2 statement form may be filed not only by employees, but also by other persons hired (e.g. contractors, members of management and supervisory boards, persons hired under managerial contracts).

The tax brackets introduced in the course of 2022 continue to apply in 2023 and they also apply to income earned since January 2023. According to law, the tax rate in the first tax bracket is 12% for income of up to 120,000 zloty and 32% for the excess over the 120,000 zloty.

Option to change the form of taxation for 2022

Taxable persons who paid flat-rate tax on gross income or a flat-rate throughout 2022 could choose to retroactively change their form of taxation to tax brackets after the end of the year.

The taxable person may do so by filing PIT-36 return instead of PIT-28 or PIT-36L return when accounting for one's activities for 2022.

It is worth noting that, starting with the returns for 2022, the deadline for filing PIT-28 return has been aligned with that for filing PIT-36 return – it is 30 April of the year following the fiscal year covered by the return.

Do you have questions about the new laws? You are welcome to contact us. We will be happy to provide you with comprehensive support.

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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