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. This article covers how to log in, what to check before submitting, when to correct it, and what to do if nothing appears in your account at all.
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 You Log In — Confirm Your Tax Situation
| Your Situation | What to Expect in Twój e-PIT | What You Must Do |
|---|---|---|
| Employed in Poland, single employer, no other income | Pre-filled PIT-37 — all data from your employer's annual declaration | Log in, verify figures match your payslips, approve or amend. Simplest case. |
| Employed in Poland plus foreign income or freelance | Pre-filled PIT-37 — missing your additional income sources | Do not approve the pre-filled return. Switch to PIT-36 and add all income sources manually. |
| Self-employed JDG — general scale or flat tax | No pre-filled return — or partially filled if also employed | File PIT-36 (general scale) or PIT-36L (flat tax) with quarterly advance reconciliation. |
| Self-employed JDG — lump sum (ryczałt) | No pre-filled return | File PIT-28 — revenue-based, no cost deductions. |
| Remote worker for foreign employer, living in Poland | No pre-filled return — no Polish employer data | File PIT-36 manually. Declare foreign salary. Apply double taxation treaty credit if applicable. |
| Arrived in Poland part-way through the year | Partial pre-fill covering only the Polish employment period | Verify the pre-fill covers your full Polish income period. Check your residency status for the partial year. |
How to Log In to Twój e-PIT
Go to podatki.gov.pl and select Twój e-PIT from the main menu. Three authentication methods are available. Profil Zaufany is the recommended route — create via your Polish bank's online platform (PKO BP, ING, mBank, Santander, and Pekao all support this) or via the mObywatel app. Bank authentication — direct login via your Polish bank without creating a separate Profil Zaufany account. Tax data authentication — available only if you filed a return in a previous year; requires your prior-year gross income and tax return data to verify identity.
If you have not yet created a Profil Zaufany, do it before the April filing period. The process takes approximately 10 minutes via your Polish bank and is required for many other administrative processes in Poland beyond tax — including the IKP healthcare portal and various government service applications.
Step-by-Step: Filing via Twój e-PIT
Step 1 — Log in at podatki.gov.pl using Profil Zaufany or bank authentication.
Step 2 — Select the tax year 2025 return. If the system shows multiple return types, confirm you are viewing the correct form for your situation — PIT-37 for standard employment, PIT-36 for additional income sources.
Step 3 — Review all income sections carefully. Check that all income sources are present and the figures match your annual payslip total (PIT-11 document from your employer — issued by the end of February). Any discrepancy between the pre-filled figures and your PIT-11 must be corrected before submission.
Step 4 — Review the deductions section. Internet costs (PLN 760 per year — requires invoice in your name), pension contributions (IKZE), charitable donations to qualifying Polish organisations, and child relief (ulga prorodzinna) are among the deductions available. Most foreigners do not claim them because they are unaware. Each deduction requires documentation — confirm you have the relevant invoices or receipts before claiming.
Step 5 — Check the calculated tax liability or refund. If you are due a refund, confirm the bank account registered for refund payment is your current Polish account.
Step 6 — Submit by clicking Wyślij (Send). The system will ask for confirmation.
Step 7 — Download your UPO (Urzędowe Potwierdzenie Odbioru — official receipt of submission) immediately after submitting. This is your legal proof of filing. Save it to a location you will be able to access in future — it cannot be easily regenerated if lost.
Not certain which tax return approach applies to your situation?
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Start the Free Situation Review →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 podatki.gov.pl — 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.
Not sure whether your return needs amending?
The Situation Review can help you understand which tax obligations apply to your specific situation and income sources.
Start the Free Situation Review →Common Errors When Filing via Twój e-PIT
The Personal Taxes and Legal Requirements Guide covers the complete Polish tax filing framework — tax residency determination, every PIT form type with worked examples, the Twój e-PIT process in full detail, foreign income declaration, double taxation treaty application, ZUS contribution obligations for both employed and self-employed foreigners, available deductions, and the full administrative sequence from PESEL to filed return.
Available as part of the Kraków Core Collection (8 guides — PLN 600) or the Complete System (24 guides — PLN 1,300).