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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.

3 February 20261 min readAuthor: Bookeper AI

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 formForm
Progressive tax scale (12%/32%)PIT-36
Flat tax (19%)PIT-36L
Lump-sum taxPIT-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

EventDeadline
PIT-28 (lump-sum)30 April 2026
PIT-36/PIT-36L30 April 2026
Annual health insurance settlement30 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

Generate your annual return with Bookeper AI

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Zastrzeżenie: 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.