Deadlines for tax reporting and payment of taxes on income of entrepreneurs for 2022

From 2022, some deadlines for filing tax returns and paying taxes for 2022, as well as the conditions for switching to another form of taxation of activities for an entrepreneur, will change.

The deadlines for filing tax returns and paying personal income tax for entrepreneurs for 2022 are shown in the table below.

Date	Form
31.01.2023	PIT-11, PIT-8C, PIT-4R, PIT-8AR, IFT-1R, PIT-R, PIT40A – date of submission of information about the income of the taxpayer in electronic form to the tax office
28.02.2023	PIT-28 for 2022 and payment of tax under a single (lump-sum) form
28.02.2023	PIT-11, PIT-8C, IFT-1R, PIT-40A – date of providing information to employees
28.02.2023	PIT-16A – deadline for submitting an annual declaration of withheld health insurance contribution on a tax card
02.05.2023	date of payment of income tax indicated in the declarations PIT-36, PIT-37, PIT-36L, PIT-38, PIT-39, PIT-40A
02.05.2023	submitting date of annual tax return PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39

In connection with the introduction of the Połski Lad programme and tax changes, entrepreneurs have the opportunity to switch to the general rules according to the tax scale during 2022: from July 01 to August 22 and when submitting an annual tax return.

When switching to the general form of taxation in 2022 from a linear (podatek liniowy) and a single (lump-sum) (ryczałt od przychodów ewidencjonowanych)) forms, that is, if the transition is during the year, then PIT-28 and PIT-36L are submitted for part of the year, and for the second part of the year – PIT-36. If the transition is at the end of the year, then for the year a declaration is submitted in the form PIT-36.

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