PIT-28 - Lump sum tax settlement until March 1, 2021

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Taxpayers who make lump sum settlements on recorded revenues, just like taxpayers taxed with another form of income tax, are required to prepare an annual tax return. Check what is the deadline for preparing PIT-28 for a lump sum on recorded income!

Who is required to submit PIT-28?

The entities obliged to submit the PIT-28 annual tax return are:

  • natural persons conducting sole proprietorship taxed in the form of a lump sum on recorded revenues,
  • persons conducting business in the form of a civil partnership of natural persons or a general partnership of natural persons taxed with a lump sum, and
  • persons who earn income from rental, sublet, lease, and sublet, and these agreements are not concluded as part of their business activity.

Deadline for submitting PIT-28

The above-mentioned entities are obliged to submit the PIT-28 form within the period from February 15 to the end of February of the year following the year to which the annual tax return relates. The entrepreneur still does not pay the last advance income tax payment, it will be settled together with the submitted annual tax return. Due to the change in the deadline for submitting annual tax returns and the fact that the last day of February falls on a day off, a taxpayer paying a lump sum on recorded income could submit a PIT-28 tax return for 2019 by March 2, 2020. In 2021, the deadline is March 1.

Loss of the right to a lump sum during the year and the annual tax return PIT-28

Persons who lost the right to a lump sum during the tax year are obliged to tax their income on general principles. Then the taxpayer is obliged to submit two annual tax returns:

  • PIT-28 from February 15 to the end of February for the previous year,
  • PIT-36 until April 30 for the previous year.

PIT-28 and tax reliefs

Taxpayers filing the PIT-28 form cannot jointly settle with their spouse or as a single parent. Lump sums cannot take advantage of the pro-family tax relief. Importantly, however, they have the right to take advantage of the internet tax relief or the vocational training relief, which should be included in Annex PIT / 0.

When choosing this form of taxation, it should be remembered that joint settlement will not be possible also in the case of income taxed in a different form, e.g. according to general rules. The exceptions are income from rental, lease, sub-lease and similar contracts. In this case, obtaining income from such sources makes it possible to combine the spouses' income or settle accounts as a single parent. Start a free 30-day trial period with no strings attached!

Annual tax return PIT-28 in the wFirma.pl system

WFirma.pl system users can generate annual returns in the system. Also, a taxpayer paying a lump sum on recorded income will generate an annual PIT-28 declaration in the system and send it directly to the tax office.

To do this, go to the tab: START »TAXES» ANNUAL DECLARATIONS »ADD A DECLARATION» ANNUAL FLAT INCOME TAX DECLARATION (PIT 28).

After generating the annual tax return, select it on the list and use the SEND / EXPORT »SEND TO US.

Detailed information on generating an annual tax return can be found in the article: Entrepreneur's annual tax return - how to prepare?