Poland: Poland Halts PIT-11 Delivery Changes for 2026 Tax Year

On 2 October 2026, the Ministry of Finance confirmed it has suspended legislative work on changes to the delivery method of PIT-11 and other tax information forms. The proposed reforms, which would have mandated electronic delivery via the e-Doręczenia platform, will not apply to the 2026 personal income tax settlement (filed in 2027). The Ministry has not yet decided whether to continue the project at all, citing the need for further analysis of implementation costs and taxpayer readiness.

Key Takeaways

  • Status Quo Maintained: Employers and payers will continue to deliver PIT-11 forms using current methods (paper or electronic via e-PIT) for the 2026 tax year, avoiding mandatory adoption of the new e-Delivery system.
  • Legislative Uncertainty: The halt signals potential abandonment of the broader digital delivery mandate, though the Ministry may revisit the concept in future legislative sessions.
  • Compliance Planning: Tax advisors and payroll departments should monitor for any revived proposals but can proceed with existing delivery processes for the upcoming filing season.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement