Which e-declarations do not require an electronic signature?


Declarations regarding value added tax or income tax are more and more often submitted by taxpayers in electronic form. For natural persons, the Ministry of Finance provides for a simplified form of such e-mailing. Currently, the catalog of testimonies that can be transferred to the office in this way has been extended by an additional 18 items.

Electronic signature and other methods of ensuring authenticity

The Regulation of the Minister of Finance of December 24, 2012 on the method of sending declarations and applications and the types of electronic signatures that should be affixed to the need to affix tax declarations with a secure electronic signature is mentioned. As a rule, in accordance with par. 4 sec. 1 point declarations and applications sent over the Internet should have such a signature.

However, in accordance with point 2 of the said provision, there is an alternative to having a classic secure signature. The taxpayer may authorize his e-declarations by providing the specified in par. 5 point 2 of the Regulation a set of features. The basic data of the person is listed here - i.e. NIP (tax identification number), first name, surname and date of birth, as well as the amounts of income indicated in the relevant annual tax return for the tax year two years earlier than the year in which the declarations and applications are sent. If the annual tax return was not submitted in an adequate period, then the value "0" should be given for verification.

Importantly, the possibility of sending selected e-declarations without a secure electronic signature applies only to natural persons - both entrepreneurs and taxpayers who do not conduct business activity. Other entities - legal persons or units without legal personality, in order to use the e-declaration, must have a secure signature. An alternative is also to submit paper versions of tax returns.

From 2014, e-excise declarations also without a signature

In the aforementioned regulation, in accordance with par. 5 sec. 1 point 1 and 2 and 3-8, the scope of declarations that natural persons can send via the Internet in a simplified manner is indicated.

And so the electronic signature is not required for shipment since the end of 2012:

  • declarations for value added tax VAT-7, VAT-7K and VAT-7D,
  • declarations on tax on civil law transactions (PCC-3),
  • tax returns with the amount of income earned or loss incurred in the tax year - PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39,
  • statements on the amount of income obtained, the amount of deductions and the lump sum due on recorded income for the year - PIT-28,
  • declarations on the amount of health insurance contributions, paid and deducted from the tax card in individual months of the tax year - PIT-16A,
  • declarations on the amount of health insurance contributions, paid and deducted from the flat-rate income tax on the income of clergy in individual quarters of the fiscal year - PIT-19A,
  • application for taxation in the form of a tax card - PIT-16,
  • declarations for value added tax (Value added tax return / Erklärung für Mehrwertsteuer) - VAP-1.

The above provision has now been extended by the Ordinance of the Minister of Finance of December 27, 2013 amending the ordinance on the method of sending declarations and applications and the types of electronic signatures that should be attached to them. The simplified e-declaration sending procedure now also includes the following declarations:

  • declaration for the tax on the extraction of certain minerals - P-KOP,
  • excise tax declaration - AKC-4 / AKC-4zo - with attachments,
  • tax declaration on intra-Community acquisition of electricity - AKC-EN,
  • declaration for excise duty on coal products - AKC-WW,
  • information on ethyl alcohol in a tax warehouse - INF-A,
  • information on wine, fermented beverages and intermediate products in a tax warehouse - INF-B,
  • information about the beer in the tax warehouse - INF-C,
  • information on motor fuels in the tax warehouse (excluding gas) - INF-D,
  • information on tobacco products in a tax warehouse - INF-F,
  • information on heating fuels in the tax warehouse - INF-I,
  • information on gas used to drive internal combustion engines in the tax warehouse - INF-J,
  • information on lubricating oils and other oils in the tax warehouse - INF-K,
  • declaration on the amount of excise duty collected and paid by the payer - AKC-P,
  • declaration for excise duty on raw tobacco - AKC-ST / AKC-STn,
  • declaration for the excise tax on intra-Community acquisition of gas products (excluding gas to drive internal combustion engines) - AKC-WG,
  • simplified declaration of intra-Community acquisition - AKC-U,
  • excise duty prepayment declaration - AKC-PA,
  • declaration of intended intra-Community acquisition of excise goods with excise duty paid on the territory of a Member State.

The amending regulation has been in force since January 1, 2014, but the e-declarations indicated in it can be submitted electronically in a simplified manner already for settlement periods starting after November 30, 2013.