As we have written before, tax residents in Poland, including Ukrainians, who live and work in Poland for more than 183 days must pay PIT (personal income tax). This results from international double taxation treaties.

The tax must be paid between 15 February and 30 April of the year following the tax year of the year. The tax is paid on the basis of a PIT-11 from the employer, which Ukrainian employees will only receive at the end of that year.

However, if you intend to leave Poland earlier next year, you should ask your employer to send you a PIT after the termination of your contract.

In addition to this, Poland’s Ministry of Finance has resolved disputes over the payment of taxes by Ukrainians working remotely from Poland for Ukrainian companies. They will not pay PIT in Poland. Thus, remote workers will retain their tax residency and pay taxes without change – in Ukraine.

And for those who work for Polish companies and Polish employers, we remind you that income tax can be sent to the Office online, by post or in person.

However, the most convenient way is online. It is fast and convenient. In addition, in the case of an overpayment, the electronic method of submission guarantees its return within 45 days, while the traditional method guarantees its return within 3 months.

The Polish Tax Administration will prepare a declaration for taxpayers, which can be checked independently via one of the websites:

login.gov.pl, trusted profile, e-document or banking;

in the mCitizen application;

according to PESEL or NIP tax data, but this option is not available to foreigners filing a declaration for the first time.

For more information on tax residency and PIT calculation, see the government website: https://www.podatki.gov.pl/uk/ (Ukrainian version of this website).