Annual Personal Income Tax Return for Sole Proprietors - Electronic Filing Guide
Instructions for filing annual PIT-36 or PIT-36L for sole proprietors - via e-Form, Twoj e-PIT, or paper submission.
Deadline for filing the 2025 Personal Income Tax return: 30 April 2026. Returns are available from 15 February. Bookeper generates a ready-to-file return with all data, including the PIT/B attachment. You have three filing options.
Which form to choose?
| Taxation form | Form |
|---|---|
| Progressive tax scale (12%/32%) | PIT-36 |
| Flat tax (19%) | PIT-36L |
| Lump-sum tax | PIT-28 |
Filing methods
1. Twoj e-PIT (pre-filled by tax office)
Available at podatki.gov.pl. The tax office pre-fills your return based on available data. You review, correct if needed, and approve.
Note: For sole proprietors, the pre-filled data may be incomplete -- always verify against your own records.
2. e-Form (electronic form)
Available at e-deklaracje.gov.pl. You fill in the form yourself and submit electronically.
3. Paper form
Submit at your local tax office. The least convenient option but still available.
Key deadlines
| Event | Deadline |
|---|---|
| PIT-28 (lump-sum) | 30 April 2026 |
| PIT-36/PIT-36L | 30 April 2026 |
| Annual health insurance settlement | 30 April 2026 |
What Bookeper generates
Bookeper AI prepares a complete annual return including:
- All monthly tax advance payment data
- Social Insurance contribution totals
- Health insurance contribution with deductions
- PIT/B attachment for business activity
Useful calculators
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Wypróbuj za darmoZastrzeżenie: This article is for informational purposes only and does not constitute tax or legal advice. If in doubt, consult a tax advisor or accountant. Tax regulations may change.