Annual Tax Settlement Checklist for Sole Proprietors 2026

The annual settlement for a sole proprietor shouldn't begin in the week of PIT filing. The smoothest scenario is having months already closed, consistent documents, and a clear list of gaps to fill.

Stage 1: Close the year operationally

Before entering forms, make sure:

• All monthly revenue records are complete
• All SAF-T files have been submitted
• All ZUS DRA declarations filed
• Bank statements reconciled with invoices

Stage 2: Gather annual data

• Total annual revenue
• Total Social Insurance contributions paid
• Total health insurance contributions paid
• Health insurance deductions used
• Any corrections submitted during the year

Stage 3: Generate the annual return

• Lump-sum: PIT-28
• Flat tax: PIT-36L + PIT/B
• Progressive scale: PIT-36 + PIT/B

Stage 4: Annual health insurance settlement

Submit the annual health insurance settlement alongside your PIT by 30 April.

Common mistakes to avoid

1. Forgetting to include December contributions (paid in January)
2. Exceeding the annual health insurance deduction limit
3. Not reconciling monthly advance payments with annual totals
4. Filing the wrong PIT form for your taxation type

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