There are a lot of taxes in Poland. Many of our readers asked about it. Smartnumbers prepared for JAP a description of all taxes, and divided them into two parts:
- Taxes dedicated to private persons;
- Taxes dedicated to people who run a business;
Please don’t worry about their quantity. You only pay a few of them.
PIT – Taxes for a natural person (Personal Income Tax)
• PIT-7 – tax on special departments of agricultural production
• PIT-28 / PIT-28S / PIT-8AR – the annual tax declaration for lump sum tax payers
• PIT-36 – the annual tax declaration for owner of business activity with general rules tax
• PIT-36L – the annual tax declaration for owner of business activity with line tax
• PIT-36S – the annual tax declaration for heir of business activities with general rules tax (after the death of the owner)
• PIT-36LS – the annual tax declaration for heir of business activity with line tax (after the death of the owner)
• PIT-37 – the annual tax declaration for people with no own business activity
• PIT-38 – the annual tax declaration for privates investements income (e.g. stock exchange)
• PIT-39 – the annual tax declaration for real estate sale
• PIT-CFC – tax of income earned from a foreign company controlled by the taxpayer of personal income tax
• PIT-ISN – income tax from the sale of rights to a real estate business activity
• PIT-NZ – tax on income from inrealized gains
• PIT-NZS – tax on income from inrealized gains for heir (after the death of the business owner)
• PIT-STD – saling interest tax
• PPD – clergy lump-sum tax
• PPE – lump-sum tax
• PPL – line tax
• PPW – sale of securities and derivative financial instruments tax
• TWPOD – debts of the obligee covered by an enforcement title
CIT – Taxes for legal person (Corporate Income Taxes)
- CIT-6AR – tax on income from participation in the profits of legal persons
- CIT-6R – tax on income for a taxpayer with a seat or management board in the territory of Poland
- CIT-8 – basic annual tax declaration
- CIT-8A / CIT-8AB / CIT-8B – tax capital group annual tax declaration. the type of form depends on the date of establishing the company
- CIT-8E – the annual tax declaration for lump sum tax payers
- CIT-9R – tax for the export of cargo and passengers accepted for transport in a Polish port
- CIT-10Z – tax on income for a taxpayer with a seat or management board outside the territory of Poland
- CIT-11R – tax for income from dividend and income from participation in the profits of legal persons spent for purposes other than those listed in CIT-6AR.
- CIT-14 – lump-sum tax on interest payments and discount realized as part of the issue of a given series of bonds
- CIT-CFC – tax of income earned from a foreign company controlled by the taxpayer of corporate income tax
- CIT-ISN – income tax from the sale of rights to a real estate company
- CIT-NZ – tax on income from inrealized gains
- TWPOD – debts of the obligee covered by an enforcement title
VAT – Tax on goods services (Value-Added Tax)
- VAT-7 – monthly tax for VAT payers
- VAT-7K – quarterly tax for VAT payers
- VAT-7D – quarterly tax for VAT payers (the same)
- VAT-8 – tax for registered to VAT-UE
- VAT-9M – tax for not registered to VAT-UE which buy services from outsider from Poland
- VAT-10 – tax you pay when you buy new mode of trasportation from EU.
- VAT-12 – lump-sum taxi services tax
- VAT-In – other VAT settlements
- VAT-Z – VAT tax refund or the refund of the cash register cost
Others taxes
- DSF-1 – solidarity fee (when income of natural person exceeding PLN 1 mln)
- ALK-1 – fee for exemption from trade in alcoholic beverages in packages up to 300 ml
- CUK-1 – foodstuff tax
- DRA-2 – advertising of alcoholic beverages tax
- PSD-1 – retail sales tax
If you do not know what tax to pay, write to us: [email protected]
