PIT-37 for Ukrainians: how to file online and get a tax refund
If you worked in Poland last year on an umowa o pracę or umowa zlecenie, you must file an annual tax return by 30 April. For employees it is almost always PIT-37. The good news: the tax office has already filled it in for you, and it often pays money back.
Who files PIT-37
People whose income came through an employer or client that deducted tax advances itself: under an employment contract, umowa zlecenie or umowa o dzieło. If you run your own business, you use other forms.
A Polish tax resident is someone who has lived here for more than 183 days in a year or whose centre of vital interests is here. A resident declares all of their income here.
PIT-11 — where the figures come from
By the end of February, every employer or client gives you a PIT-11 — a statement of your income and the tax deducted for the previous year — and sends a copy to the tax office. If you had several employers, you will get several PIT-11 forms.
Step by step in e-Urząd Skarbowy
- Go to podatki.gov.pl and open e-Urząd Skarbowy. You can log in with Profil Zaufany, your bank or mObywatel.
- Open the prepared PIT-37 return — the tax office has filled it in from the PIT-11 data.
- Compare the amounts with your PIT-11 forms and check that every employer is included.
- Add the reliefs you are entitled to (see below) and the account number for the refund.
- Confirm and submit. Keep the UPO — the official confirmation of receipt.
Reliefs you have to add yourself
- Joint filing with your spouse — worthwhile if one spouse earns much less.
- Child relief (ulga na dzieci) — reduces the tax for each child for whom the conditions are met.
- Filing as a single parent.
- The relief for young people under 26 — usually already applied by the employer, but worth checking.
- You can give 1.5% of your tax, at no cost to you, to a public benefit organisation (OPP) of your choice.
When and how the refund arrives
If more tax was deducted during the year than you owe, the difference is refunded to the account you give. For returns filed online the law gives the tax office 45 days, but the money often arrives within days or weeks.
If you do nothing by 30 April, the return prepared by the tax office is treated as filed automatically — but without any reliefs it did not include.
Frequently asked questions
What is the deadline for PIT-37?
30 April for the previous year's income. If 30 April falls on a non-working day, the deadline moves to the next working day.
Do I need a NIP to file a PIT?
No, an employee only needs a PESEL. A NIP is needed by people running a business or registered for VAT.
What if I have already left Poland?
You can file online from abroad through e-Urząd Skarbowy. The refund will go to the account you give.