PIT underpayment in Poland: what to do if the system shows “do zapłaty” and how to avoid problems

A PIT tax return in Poland is not only a chance to receive a tax refund, but also an obligation to pay the difference if the annual calculation reveals an underpayment. In many cases, taxpayers expect a refund, but the Twój e-PIT system may show the status “do zapłaty” - an amount that must be paid additionally. In this article, we explain why an underpayment appears, what should be done, and what consequences may arise if this notice is ignored.

What PIT underpayment means - “do zapłaty”

After submitting the declaration, the system summarizes:

• total annual income;
• advance payments already made;
• applied tax reliefs and deductions.

If less tax was paid during the year than required according to the actual income, an amount due for payment appears. This is a standard mechanism of the annual tax calculation. Why an underpayment may appear in Twój e-PIT

1. Exceeding the tax threshold

Poland has a progressive taxation system: 12% — for income up to 120,000 PLN per year; 32% — for the part of income above this threshold.

If during the year a person worked for several employers, the total income may exceed 120,000 PLN. In this case, part of the income is automatically taxed at 32%, and the system will show an additional amount due.

2. Incorrect application of PIT-2

PIT-2 allows reduction of advance tax payments during the year through the application of the tax-reducing amount. Important: the total reduction cannot exceed the established monthly limit (300 PLN). If several employers applied the reduction at the same time or errors were made in the settings, the annual summary may show an underpayment.

3. Income from several sources

When a person combines:

• umowa o pracę;
• umowa zlecenie;
• B2B;
• other types of income

each payer calculates advance tax separately. However, the annual declaration summarizes all income together - and it is exactly at this stage that a difference may appear.

4. Changes or additions in the declaration

If after entering Twój e-PIT you:

• add a new PIT-11;
• change the method of calculation;
• apply or cancel tax reliefs

the final amount is recalculated.

When the underpayment must be paid

The underpayment must be paid by April 30 of the year following the reporting year. For example, for 2025 - no later than April 30, 2026. In the Twój e-PIT system, an individual micro-account is automatically generated to which the required amount can be transferred.

What to do if you cannot pay immediately

If you do not have the possibility to pay the entire amount at once:

• submit a request to the tax office for installment payments or deferral of payment before the established deadline;
• do this by April 30 - this reduces the risk of penalties being charged.

What happens if you do not pay on time

In case of delay:

• interest is charged;
• a tax debt is formed;
• the tax office may send an official notice.

Long-term non-payment may lead to an enforcement procedure.

What this means for Ukrainians in Poland

For foreigners who work and legalize their stay in Poland, tax obligations are important not only financially, but also formally.

If the underpayment is paid on time

If the “do zapłaty” amount is transferred by April 30:

• it is not considered a violation;
• it does not leave a negative record;
• it does not affect tax history;
• it does not create obstacles when applying for a residence card or other permits.

In practice, this is an ordinary part of the annual tax calculation. For foreigners, it is important to take into account that having tax arrears may complicate:

• obtaining a certificate of no outstanding debts;
• submitting documents for a residence card;
• obtaining credit or financial obligations at a bank.

Long-term non-payment may affect the assessment of a person’s financial reliability.

Advice from Gremi Personal to avoid PIT underpayment

1. check all PIT-11 forms from employers - especially if you worked in several places;
2. monitor the total amount of annual income to understand whether you are exceeding the tax threshold;
3. do not postpone checking the declaration in Twój e-PIT until the last days of April;
4. if you have several sources of income - it is worth consulting an accountant before submitting the declaration;
5. in case of financial difficulties - submit an application for installment payments by April 30, not after the debt has already arisen.

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