Poland JDG — PIT-36 / PIT-36L / PIT-28 Self-Employed Annual Return

Confirm the client is operating as a JDG (sole proprietorship registered in CEIDG), establish the tax year, and identify which taxation form they have elected: skala podatkowa (PIT-36), podatek liniowy (PIT-36L), or ryczałt ewidencjonowany (PIT-28). The election must have been notified to the Urząd Skarbowy by 20 February of the tax year (or within 7 days of first invoice for new businesses). Confirm VAT status (czynny podatnik VAT or exempt under PLN 200,000 threshold) and PKD code(s), as these determine the ryczałt rate (2%–17%).

Gather all ZUS DRA statements for the year to establish the exact amounts paid for social contributions (składki społeczne: emerytalna, rentowa, chorobowa, wypadkowa) and the health contribution (składka zdrowotna). Determine whether the client is in the ulga na start period (no social ZUS for first 6 months), preferencyjne ZUS (reduced base), or standard ZUS. Social contributions are fully deductible from income under all three regimes; health contribution deductibility depends on the regime: zero under skala podatkowa, capped at the annual limit under liniowy, and 50% of the amount paid under ryczałt.

For skala/liniowy clients: build or verify the Podatkowa Księga Przychodów i Rozchodów (KPiR), classifying all revenue and deductible costs. For ryczałt clients: build or verify the ewidencja przychodów (revenue-only ledger — no expense deductions apply under ryczałt). Classify bank statement lines using Polish-specific rules: apply the 20% private-car rule for vehicles not in the środki trwałe register, apply the PLN 10,000 capitalisation threshold for equipment, apportion mixed-use home-office costs, and exclude internal transfers, drawings, and tax payments to Urząd Skarbowy.

Compute the tax liability under the elected regime. For skala podatkowa: apply 12% on first PLN 120,000 of dochód (after deducting social ZUS), 32% above, then subtract the kwota zmniejszająca podatek of PLN 3,600. For podatek liniowy: apply 19% flat on dochód, deduct social ZUS and up to the capped health contribution, no kwota wolna applies. For ryczałt: apply the PKD-determined rate (e.g. 12% IT, 15% consulting, 8.5% general services) to gross revenue after social ZUS and 50% health deduction. Flag any potential optimisation elections: IP Box (5% on qualifying IP income — requires separate R&D ledger and nexus ratio), and whether switching regime before 20 February next year would reduce the overall burden.

For clients registered as czynny podatnik VAT: verify that quarterly or monthly JPK_V7M / JPK_V7K SAF-T files have been submitted for all periods and that the VAT balance reconciles with the bank statement (VAT payments to Urząd Skarbowy are excluded from KPiR costs). Confirm that reverse-charge VAT on intra-EU B2B purchases (e.g. Google Workspace, Microsoft 365, Meta Ads) has been correctly declared. For EU cross-border sales, check OSS/IOSS registration if thresholds are exceeded. Clients below the PLN 200,000 exemption threshold who have not opted in can skip this phase.

Prepare and submit the annual PIT return via the e-Urząd Skarbowy portal (podatki.gov.pl) by 30 April. For skala clients: PIT-36 with any relevant annexes (PIT/B for business income, PIT/O for reliefs). For liniowy: PIT-36L with PIT/B. For ryczałt: PIT-28 with PIT-28/B. If the client has capital gains from shares or funds, a separate PIT-38 is required by the same deadline. Confirm that monthly or quarterly PIT advance payments (zaliczki) made during the year are credited. If a prior-year underpayment or error is identified, file a korekta (amended return) and consider czynny żal (voluntary disclosure) to avoid fiscal penalties.