Twój e-PIT Poland: Why the Pre-Filled Return Is Not Filed on Your Behalf

Twój e-PIT pre-fills your Polish tax return using data from your employer — but if you have foreign income, multiple income sources, or freelance earnings, the pre-filled return will be incomplete or wrong. If you do nothing by 30 April, the pre-populated return is automatically accepted as filed. This is not a safe default. The Twój e-PIT portal prepares a return. Whether that return is correct for your situation is a different question — and one the portal does not answer for you.

The system is straightforward for people whose entire income comes from a single Polish employer with no other sources. For the majority of foreigners in Kraków — who may have foreign income, prior-year obligations from home countries, or freelance work — the pre-filled return requires active review and often amendment before it is accurate.

Before accessing the portal, there are specific questions you must be able to answer about your situation. If you cannot answer them, approving the pre-filled return carries risk. The questions and what to do with the answers are covered in Employed in Poland, single employer, no other incomePre-filled PIT-37 — all data from your employer's annual declarationLog in, verify figures match your payslips, approve or amend. Simplest case. Employed in Poland plus foreign income or freelancePre-filled PIT-37 — missing your additional income sourcesDo not approve the pre-filled return. Switch to PIT-36 and add all income sources manually. Self-employed JDG — general scale or flat taxNo pre-filled return — or partially filled if also employedFile PIT-36 (general scale) or PIT-36L (flat tax) with quarterly advance reconciliation. Self-employed JDG — lump sum (ryczałt)No pre-filled returnFile PIT-28 — revenue-based, no cost deductions. Remote worker for foreign employer, living in PolandNo pre-filled return — no Polish employer dataFile PIT-36 manually. Declare foreign salary. Apply double taxation treaty credit if applicable. Arrived in Poland part-way through the yearPartial pre-fill covering only the Polish employment periodVerify the pre-fill covers your full Polish income period. Check your residency status for the partial year.

⚠ The Filing Process: The exact steps to access the portal, what to verify before submitting, when to correct rather than approve, and what to do if nothing appears in your account are covered in The Personal Taxes and Legal Requirements Guide.

What to Do If Nothing Appears in Twój e-PIT

A blank Twój e-PIT account does not mean you have no filing obligation — it means the tax authority has no income data from Polish sources to pre-populate. This is common for: remote workers employed by foreign companies, freelancers whose clients are non-Polish, those who started employment late in the tax year, and anyone whose PESEL was issued after the employer submitted their annual declarations.

If your account shows no pre-filled return and you are a Polish tax resident with income to declare, you must file manually. Download the correct form from the official tax portal — PIT-36 for most foreign income situations — and complete it either electronically within the portal or in paper form submitted to your Urząd Skarbowy. Electronic submission is strongly preferred — paper returns are processed more slowly and are more prone to processing errors.

Amending a Submitted Return (Korekta)

If you discover an error after submitting your return — an income source omitted, a deduction missed, or a figure entered incorrectly — you can submit a correction (korekta) via Twój e-PIT or through your Urząd Skarbowy. A voluntary correction submitted before the tax authority identifies the error eliminates or significantly reduces any penalty that would otherwise apply. A correction submitted after receiving an enforcement notice does not have this benefit.

If you file an incorrect return and later receive an audit notice, engage a Polish accountant (księgowy) or tax advisor (doradca podatkowy) immediately. Do not attempt to respond to enforcement correspondence without professional advice. The Polish tax authority's correspondence is in Polish and the response deadlines are strict.

Common Errors When Filing via Twój e-PIT