Taxpayers are accustomed to dealing with tax issues online: filing declarations, submitting update notifications, submitting applications. This is mainly due to the free methods of document authentication: data update, a valid profile and a personal signature. However, they cannot always be used.
Declarations, statements, information, reports sent via the Internet must be signed accordingly. The most universal is a qualified electronic signature. Each document can be approved in this way.
To use a qualified electronic signature, the kit must be obtained from a certified supplier. The list of companies engaged in sales in Poland is available on the website of the National Certification Center (www.nccert.pl). A qualified electronic signature is issued to a specific person. It should not be used by anyone else. Submission of a quality electronic signature using electronic signature information entrusted to another person shall be punishable by a fine, restriction of liberty or imprisonment for a term of up to 3 years.
Qualified electronic signatures are used by legal entities and non-legal entities to sign declarations, declarations or tax information. The signature is used on behalf of these entities by an designated (natural) person registered in UPL-1. This power of attorney may be submitted in writing or electronically. This is intended in Art. 80a of the Tax Code.
Individuals can also use a qualified electronic signature. However, they generally use free options to sign e-tax documents – primarily authorization information.
Authorization information is used when sending selected invoices, including. PCC-3, SD-3, PIT-11, PIT-28, PIT-37, PIT-36, PIT-36L. This method consists of providing some information confirming the identity of the taxpayer (taxpayer). These are: tax ID (NIP or PESEL), name, surname, date of birth and the amount of income shown for the relevant tax year for PIT purposes. Required income PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 or PIT-40A (in the case of JPK_V7M or JPK_V7K – from PIT-28 / PIT-28S, PIT) -36 / PIT-36S, PIT-36L / PIT-36LS, PIT-37, PIT-38, PIT-39 or PIT-40A) for the tax year two years before the date of submission of the document. If the tax return or annual tax return is not submitted for the relevant tax year, enter “0” (zero). Electronic declarations submitted using credentials in 2022 are confirmed by the amount of income for 2020 (or “0”).
Other free options are: Personal, Trusted, Tax Portal user signatures. The personal signature is based on the signature certificate on the electronic ID card. To use it, you need to get an e-ID card reader and install the appropriate software. However, a valid signature is possible once a valid profile has been obtained. The profile application can be submitted online and confirmed at a checkpoint or during a video interview with an official. A trusted profile can also be obtained through an online bank account or e-ID. With the signature of the user of the Tax Portal, you can sign declarations and applications sent from the account on the Portal. It consists of the following information: tax ID (NIP or PESEL), name, surname, date of birth and identity card used to confirm the profile on the Tax Portal.
Service for taxpayers
The website of the Electronic Tax Office is becoming a common electronic communication channel with the tax office.
After entering it, the taxpayer has access to current information, and the person doing business has access to company information. Partners of partnerships (partnerships, full partnerships, civil partnerships, limited partnerships and limited shareholders) can check their information and information about the company, including the information they provide to the tax authority. his address, place of storage of accounting registers, bank accounts. Through the website, you can submit a letter explaining the purpose of the payment, an application for overpayment of the loan or a tax refund on other tax liabilities, an “active remorse”, a ZAW-NR notification or a ZAP-3 notification. In addition, an e-microfirm application (allows you to send JPK_V7M or JPK_V7K) and your e-PIT service is connected to the e-Tax Administration’s website.
All services can be accessed in two ways. The first option is authentication via login.gov.pl, ie using a valid profile, e-ID or e-banking. The second way is to log in with the mObywat application. You need a reliable profile to run it. You can log in by entering your tax information, but this way you will only have access to your e-PIT service. Letters submitted as part of the e-Tax Administration’s website do not require a qualified e-signature. They are certified on behalf of the taxpayer with the seal of the head of the CAS. Such a stamp contains the identifier and the name and surname of the taxpayer (website user).
|Ways to sign electronic documents|
|qualified electronic signature||all|
|valid / personal signature||
|PIT-16 / PIT-16S, PIT-16A, PIT-16Z / PIT-16ZS, PCC-2, PCC-3, PCC-3 / A, SD-2, SD-Z2, SD-3, SD-3 / A, tax card, inheritance and donation tax, applications for fixed income tax in the form of PCC|
Act – Tax Order dated August 29, 1997 (Journal of Laws 2021, Article 1540, as amended)
author: Małgorzata Żujewska
Tax newspaper, № 12 (1887) 2022-02-10
Contributions to FP, CF and FGŚP for employees and contractors. Everything about it is in the instructions on GOFIN.pl
Your e-PIT Annual bill