CIT-10Z returns and IFT-2R forms for 2020 to be filed with the Tax Office of Lublin
Corporate tax returns
This is to remind you that on 1 January 2021 changes took effect regarding the competence of tax offices in respect of the withholding tax.
From the beginning of the year it is the Tax Office of Lublin [Lubelski Urząd Skarbowy] that is competent for settlements regarding corporate income tax on payments made to entities having their registered offices abroad. It is with this tax office that CIT-10Z returns and IFT-2R forms should be filed.
As explained by the Ministry of Finance, CIT-10Z returns and IFT-2R forms for 2020 should be filed with the Tax Office of Lublin by those remitters whose tax year ended on 31 December 2020. However, if the remitter’s tax year started before 31 December 2020 and ended after this date, the documents are to be filed with the specialized tax offices, in the same way as before.
The deadline for submission of CIT10Z for remitters whose tax year overlaps with the calendar year ends soon: on 1 February 2021 (31 January 2021 is Sunday). It is important to file the return with the competent tax office.
No changes for natural persons
The above modification does not apply to a situation where foreign entities receiving payments are natural persons. In this case, PIT-8AR returns indicating the amount of tax withheld and paid should be filed in same way as before, i.e. with the tax office competent over the remitter’s place of residence or registered office.
Also the IFT-1R form should be filed with no changes, i.e. with one of the 16 assigned tax offices competent for taxation of foreigners.
The deadline for filing PIT-8AR returns is 31 January 2021 (this year: 1 February), while IFT-1R forms should be submitted by 28 February 2021.
Should you have any questions or doubts regarding the issues discussed here, we are ready to assist you.