A proposal currently under review by Poland‘s Council of Ministers could shift the duty of distributing annual income tax forms from employers to individual taxpayers. The plan,expected to take effect in 2027,would allow employees to request documents like PIT-11,PIT-8C,and IFT forms directly from their employers,responding to the increasing accessibility of tax facts via the government’s Twój e-PIT platform [[2]]. The Ministry of Finance argues the change will reduce administrative burdens on businesses and align with Poland’s ongoing efforts to digitalize tax management.
Taxpayers in Poland may soon have more control over their income reporting documents, as a proposed project aims to relieve employers of the automatic obligation to distribute annual tax forms. Under the plan, individuals will be able to request documents like PIT-11, PIT-8C, IFT-1R, and IFT-2R directly from their employers or other relevant entities, without needing to provide justification for the request. The method of delivery – whether paper or electronic – will be determined by the organization or agreed upon with the individual.
The initiative is driven by the increasing digitalization of tax administration services, particularly the Twój e-PIT platform. This service provides taxpayers with secure and convenient access to income data, including revenue, cost of revenue, and advance payments. Access to the platform is available through various methods, including the mObywatel app, trusted profiles, electronic banking, e-ID cards, and data from previous tax returns.
Milioner szczerze do bólu. “Czułem się debilem”
Once logged in, taxpayers can access forms such as PIT-11, PIT-8C, and IFT-1R. Employers and other entities will submit these forms to tax authorities exclusively electronically. The deadline for submitting PIT-11 and PIT-8C is the end of January following the tax year, while IFT-1R forms have a deadline of the end of February.
The Ministry of Finance, which developed the project, argues that because taxpayers can now independently access the information submitted to tax authorities, requiring employers to also provide the same documents creates unnecessary costs. The ministry also highlighted the administrative burden placed on organizations responsible for preparing these documents. This shift reflects a broader trend toward streamlining administrative processes through digital solutions.
The project also includes modifications regarding IFT-2R forms. This change responds to feedback from taxpayers who questioned the need to receive these documents automatically without a specific request. Consequently, the automatic distribution of IFT-2R forms will be eliminated, despite the information not being available within the previously mentioned IT systems.
According to information from the legislative work schedule, the Council of Ministers is expected to adopt the project in the first or second quarter of 2026. The new regulations would take effect on January 1, 2027, and apply to income earned from 2026 onwards. The timeline suggests a phased implementation, allowing businesses and individuals time to adjust to the new procedures.
