PIT-28, APA-P, APA-C, Tax revenue and expense ledger from January 2020

Taxpayers who have obtained a prior price agreement are obliged to report to the Head of the National Revenue Administration on a new form on the implementation of the prior price agreement for personal income tax (APA-P)/ corporate income tax (APA-C). They shall be submitted by the date of submission of the tax return. The new reports are effective from January 1, 2020.

The tax return concerning the PIT-28 flat-rate income tax for 2019 will be submitted this time from February 15 to March 2, 2020. In addition, from February 15, 2020, the following tax returns will be made available in the „Twój e-PIT” service: PIT-28, as well as tax returns prepared for the taxpayer by the tax administration: PIT-36, PIT-37 and PIT-38. With the same, 2 in the scope of PIT-28 and PIT-36 this will not apply to income from business activities and special sections of agricultural production.

On December 31, 2019, a new Ordinance defining the principles of tax bookkeeping was also published. In relation to the existing Regulation, the following are introduced the following changes:

1. the obligation to keep records of equipment and employee income cards was abolished,
2. the wording of the provision which specifies the cases in which the taxpayers obliged to keep books may not apply certain provisions of the Regulation has been adjusted to the scope of the statutory authorisation.
3. the company inherited and the civil partnership of natural persons and companies inherited. These entities are obliged to keep a tax revenue and expense ledger