PIT-28 Flat Rate Settlement
— 2025 Annual Return
If you run a business on the flat rate (ryczałt), you must file PIT-28 by April 30, 2026, to settle your 2025 taxes. This form summarizes your annual revenue, applied rates, and tax paid. In this guide, I explain what PIT-28 is, where to file it, what documents you need, and how to avoid common mistakes.
PIT-28 Filing Deadline
Deadline: April 30, 2026
All flat rate taxpayers must file PIT-28 for 2025 by this date. Filing can begin from February 15, 2026.
Extended deadline:
If you use a tax advisor or accounting firm, the deadline extends to May 31, 2026.
What Is PIT-28?
PIT-28 is the annual settlement form for entrepreneurs using the flat rate (ryczałt) tax system. It summarizes:
- Total recorded revenue for the year
- Revenue breakdown by flat rate category (3%, 5.5%, 8.5%, 14%, 20%)
- Tax calculated (revenue × rate)
- Tax advances already paid (monthly)
- Balance owed or refund due
Where and How to File PIT-28
Online filing (e-PIT):
- e-Urząd Skarbowy: Free tax office portal
- PITax Twoje Rozliczenie: Official Ministry of Finance software
- Accounting software: Most systems (Weles, Sage, etc.) can submit PIT-28 electronically
Paper filing:
- Print PIT-28 from the Ministry of Finance website
- Deliver in person or by registered mail to your tax office
- Retain a copy for your records
Filing through a tax advisor:
- Provide revenue data and supporting documents
- Advisor prepares and files PIT-28
- Advisor gains May 31 deadline extension
Documents Needed for PIT-28
Required records:
- Revenue cards (karty przychodów): Monthly records of all revenue by activity type and rate
- Invoice copies: Supporting documentation for all recorded revenue
- Monthly advance payment records: Proof of tax advances (ZUS or tax office receipts)
- Business expenses: If claiming deductions (fuel, materials, etc.)
Note:
You do not send original documents with PIT-28. Keep them for 6 years in case of tax authority review.
Revenue Cards Explained
Revenue cards (karty przychodów) are your monthly revenue record by flat rate category.
What to include:
- Month
- Total revenue from 3% activities
- Total revenue from 5.5% activities
- Total revenue from 8.5% activities
- Total revenue from 14% activities
- Total revenue from 20% activities
Example:
- January 2025: 10,000 PLN (consulting, 14%) + 5,000 PLN (transport, 8.5%) = total revenue 15,000 PLN
- Record: 10,000 in 14% column, 5,000 in 8.5% column
Common PIT-28 Mistakes to Avoid
1. Misclassifying revenue rate:
Ensure revenue is recorded under the correct flat rate. Wrong classification = wrong tax.
2. Including VAT in revenue:
Flat rate is applied to net revenue (without VAT). Don't double-count.
3. Missing advance payments:
If you paid monthly advances, report them. This reduces final tax owed.
4. Filing late:
Late filing results in penalties (40 PLN per day for first 30 days, then 100 PLN per day).
5. Incomplete documentation:
If audited, the tax office will verify revenue against invoices. Keep detailed records.
Frequently Asked Questions
Can I file PIT-28 before February 15?
No, filing starts February 15, 2026. Filing earlier will be rejected by the tax system.
What if my flat rate revenue exceeded the limit in 2025?
If you exceeded 2,000,000 EUR (8,517,200 PLN) during 2025, you must transition to another tax form (KPiR or standard scale). File both PIT-28 (for periods used) and the new form (for periods after transition).
Do I need to file if I earned less than 10,000 PLN?
If you registered and used the flat rate, yes. Even micro-revenue requires filing if you are a registered flat rate taxpayer.
What if I already paid too much tax?
If advances exceeded tax owed, you get a refund. File the PIT-28 and the tax office will process the return (usually 30-60 days).
Anna specializes in helping flat rate taxpayers navigate annual settlements and optimize their tax position.