As of 1 October 2026, new rules apply to corrections of tax returns resulting in a tax overpayment. The changes arise from the Act of 29 May 2026 amending the Polish Tax Ordinance Act (Journal of Laws of 2026, item 846). Taxpayers are no longer required to submit a separate application for the confirmation of a tax overpayment where the overpayment results from a correction submitted after the statutory deadline for filing the relevant tax return. However, if the correction results in a tax overpayment exceeding PLN 10,000, it must be accompanied by a written justification explaining the reasons for the correction. The amendment was published on 25 June 2026 and, as a general rule, entered into force on 1 October 2026.
The new rules are also of practical relevance to individuals correcting their annual PIT returns, particularly where the correction results in a tax overpayment or increases the amount of an existing overpayment.
The correction itself may be sufficient
Until 30 September 2026, where a tax return was corrected after the filing deadline and the correction resulted in a tax overpayment, the regulations generally also required an application for confirmation of the overpayment to be submitted. As of 1 October 2026, a separate application is no longer required where the overpayment results from a corrected tax return submitted after the statutory filing deadline.
Submitting such a correction initiates proceedings concerning the confirmation of the tax overpayment, with the date on which the correction is submitted being treated as the date on which the proceedings are initiated. The tax authority nevertheless retains the right to verify whether the overpayment claimed is justified.
The PLN 10,000 threshold
The simplification of the procedure does not mean that all additional formalities have been removed. If a correction results in a tax overpayment exceeding PLN 10,000, the correction must be accompanied by a written justification explaining the reasons for the correction. If the overpayment does not exceed PLN 10,000, such justification is not mandatory. Importantly, a tax overpayment of exactly PLN 10,000 does not trigger the requirement to provide a written justification, as the provision applies only where the overpayment exceeds this amount.
Fewer formalities in practice
While the changes simplify the procedure for claiming a tax overpayment, the rules governing how overpayments are applied should also be kept in mind.
Tax overpayments are applied automatically against, among other things, tax arrears and current tax liabilities. If there are no such liabilities, the overpayment is generally refunded, unless the taxpayer submits an application requesting that all or part of the overpayment be applied towards future tax liabilities. These rules are set out in Article 76 § 1 of the Polish Tax Ordinance Act.
In practice, this may be relevant, for example, where one PIT return results in a tax overpayment while another results in tax payable. However, the possibility of applying the overpayment against another tax liability depends on the overpayment actually existing in the relevant amount and on the accuracy of the information reported in the tax returns. A subsequent correction to one of the returns may therefore affect both the amount of the overpayment and the possibility of applying it against another tax liability.
PwC commentary
The new rules change the formal requirements applicable to corrections of tax returns resulting in a tax overpayment. On the one hand, taxpayers are no longer required to submit a separate application for confirmation of the overpayment where it results from a correction submitted after the statutory filing deadline. On the other hand, where the overpayment exceeds PLN 10,000, a new requirement applies to provide a written justification explaining the reasons for the correction.
Before submitting a correction, taxpayers should therefore verify when the correction is being filed, the amount of the resulting tax overpayment and the related formal requirements. Where the overpayment is to be applied against other tax liabilities, it is also important to ensure that the information reported in the relevant tax returns is correct.
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