PIT 2025 Filing Season Closed — What Comes Next?
April 30 marked the deadline for filing personal income tax returns for 2025. Based on our practice, this year's filings revealed recurring mistakes worth correcting before the tax office spots them. Most of these errors can be fixed without financial consequences — provided the correction is filed in the right form and within the right time.
Most Common Mistakes in PIT 2025 Returns
- Missed child tax relief — particularly for divorced or separated parents. Without an agreement on how to split the relief, it must be divided proportionally (50/50).
- Missed thermomodernization relief — many taxpayers forgot to deduct expenses on photovoltaics, heat pumps, or home insulation (cap: PLN 53,000).
- Unreported stock and crypto income — proceeds from selling shares, ETFs, and crypto assets must be reported on PIT-38, even at a loss (which can be carried forward for 5 years).
- Foreign income — work performed in another EU country or income from platforms like Airbnb requires the PIT/ZG attachment and the correct double-taxation method.
- Wrong employment costs (KUP) — increased costs (PLN 300/month) apply only when the employee lives outside the place of employment and does not receive a separation allowance.
- Missed health-contribution deduction (lump sum) — entrepreneurs on the lump-sum scheme can deduct 50% of paid health contributions, but only on PIT-28.
How to File a PIT Correction
The correction is filed on the same form used for the original return (PIT-37, PIT-36, PIT-28, etc.), with the "Correction of return" box ticked. You can file it:
- Electronically — via the e-Urząd Skarbowy portal or e-Deklaracje (fastest)
- On paper — at the tax office of your residence
A justification is no longer required (abolished in 2016), but it is worth preparing one in case the office asks.
Correction Deadline and Tax Due
| Situation | Deadline |
|---|---|
| Correction increasing tax (additional payment) | 5 years from end of the year in which the original payment deadline fell |
| Overpayment refund request | 5 years from end of the year in which the overpayment arose |
| Late-payment interest | Charged from the day after the original deadline |
Voluntary Disclosure (Czynny Żal) — When?
If the error could qualify as a fiscal offense (e.g., concealed income), consider a voluntary disclosure (Art. 16 of the Fiscal Penal Code). Filed together with the correction and the tax payment, it shields you from fiscal-criminal liability.
The disclosure must be filed before the authority detects the issue — once a summons or audit begins, it loses its effect.
Mistake in the Taxpayer's Favor — What Then?
If you discover you paid too much (e.g., missed relief you were entitled to), file a correction along with an overpayment refund request. The office has 30 days to refund — interest accrues if the refund is late.
Unsure about your PIT 2025 return? Contact us — we will review the filing and prepare a correction if needed.