Ministry of Finance explanations on the form and methods of submitting PIT-11 forms – key information
Although there is still plenty of time left to fulfil the obligation to prepare and submit PIT-11 forms, on 27 June 2025, the Ministry of Finance issued tax explanations regarding the forms and methods of submitting PIT-11 by payers and other entities obliged to prepare them – hereinafter referred to as ‘Explanations’. The Explanations indicate the form in which PIT-11 should be delivered and confirm that there is no obligation to send PIT-11 information by registered mail if it is not collected in person.
Reason for issuing the Explanations and what they concern
The PIT-11 form, entitled ‘Information on income from other sources and on income and advance payments collected for income tax,’ is prepared by:
- taxpayers – pursuant to Article 35(6), Article 39(1), Article 42(2)(1) and Article 42e(6) of the PIT Act,
- other entities – pursuant to Article 42a(1) of the PIT Act.
According to the published document, the reason for issuing the Explanations was the existence of discrepancies and doubts among entities obliged to prepare personal PIT-11 information, both as to the form and manner of its submission. The Ministry of Finance emphasised that such doubts may lead to organisational and financial difficulties for payers and other entities obliged to prepare personal PIT-11 information.
Particular attention was drawn to the view emerging in practice that if PIT-11 is not collected in person by the employee, it must be sent by registered mail. It was pointed out that this obligation generates additional costs and increases the administrative burden.
These doubts were also raised during the work of the deregulation team ‘SprawdzaMY – Inicjatywa Przedsiębiorcy dla Polski’ (We Check – Entrepreneur Initiative for Poland), which further justified the need for official clarification.
Form and method of submitting PIT-11 information to tax offices – exclusively electronically
According to the applicable regulations, PIT-11 information must be submitted to the tax office exclusively by electronic means – via e-Urząd Skarbowy (e-Tax Office) or using interface software (including the Universal Document Gateway Web Service dedicated to the mass sending of PIT-11 electronic documents) available on the MF’s Public Information Bulletin (BIP MF) (podatki.gov.pl). The information must be submitted by the end of January of the year following the tax year at the latest.
The Ministry of Finance emphasises that the electronic form of submitting the PIT-11 form to tax offices is necessary for the implementation of the ‘Twój e-PIT’ service and the preparation by the National Revenue Administration of annual tax returns, which are made available to taxpayers by 15 February of the year following the tax year.
Form and method of submitting PIT-11 information to tax offices for taxpayers – key proper documentation
The MF emphasises in the Explanations that the PIT Act does not contain any regulations concerning the form and method of submitting PIT-11 to taxpayers. This means that in this respect, the legislator has left it up to payers and other entities preparing the PIT-11 form to choose the form and method of submitting it to taxpayers.
Therefore, PIT-11 may be provided to taxpayers in accordance with the rules applicable to a given taxpayer or other entity preparing this form. As follows from the Explanations, this may be done, for example:
- via an online HR and payroll system (e.g. an employee portal),
- to an email address (e.g. a work email address or another email address provided by the taxpayer),
- by post,
- in person, e.g. by collecting the form at the company’s registered office.
It is crucial to document that the entity obliged to prepare and submit the form has fulfilled this obligation within the required time limit, regardless of the form chosen.
For payers, the Explanations may prove crucial if it is necessary to submit PIT-11 to a taxpayer who, for example, terminated their employment during the tax year and does not have access to the payer’s HR and payroll systems or work email. In such situations, it is assumed that PIT-11 should be sent by registered mail. The issued Explanations will allow PIT-11 to be sent in a different form, e.g. to the email address provided by the taxpayer during the termination of cooperation (provided that such transmission is properly documented, e.g. by requesting and receiving confirmation of receipt).
If you have any questions or concerns in this regard, please do not hesitate to contact us.
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