Missed the PIT-37 deadline? Czynny Żal — the statement that can save you from a fine and criminal prosecution
If you missed the PIT-37 filing deadline (30 April), you can still fully avoid punishment — you need to submit Czynny Żal together with the return itself and pay any outstanding tax with interest before the tax office has started an audit.
International Law Firm "Zahist" assists clients with tax matters in Poland. In our practice, most people learn about Czynny Żal too late — only after a letter from the tax office arrives, when the statement no longer protects them from liability.
We explain what you face for a late PIT-37 filing, how Czynny Żal works, and what must be submitted together with it.
What you face for late filing of PIT-37
Late filing of PIT-37 is a breach of the fiscal penal code (Kodeks karny skarbowy, KKS) and triggers liability regardless of whether any tax is actually owed to the tax office.
Even if the tax has already been withheld by the employer and nothing extra is due, the mere fact that the return was not filed on time is formally an offence.
The deadline for filing PIT-37 for the previous tax year expires on 30 April — after that date the return is considered late regardless of the reason for the delay.
Many people wrongly believe that a delay with no tax debt has no consequences at all — in reality, the formal filing duty and liability for breaching it exist separately from the amount payable.
Wykroczenie skarbowe or a crime — when each type of liability applies
Most cases of a late PIT-37 are classified as wykroczenie skarbowe — a minor fiscal offence punishable by a ticket or a monetary fine within the limits set by the KKS.
Where there is deliberate concealment of substantial income or systematic tax evasion, the matter may be treated more severely — which is why Czynny Żal should be filed immediately, without waiting for the breach to escalate into something more serious.
The difference between a minor offence and a serious case often depends not on the amount of debt, but on how quickly and voluntarily the person admitted and corrected the error — exactly the circumstance that Czynny Żal takes into account.
What Czynny Żal is and how it protects you from punishment
Czynny Żal (literally “active repentance”) is a written notice to the tax office about a committed offence, submitted on one’s own initiative before the authority has discovered it itself.
The main effect of such a statement is exemption from liability for a fiscal offence or crime, provided it is filed correctly and on time.
The mechanism applies not only to PIT-37 — it can be used for any tax breach, including late ZUS filings or unfiled business returns, but a late PIT is the most common case among private individuals.
The key condition — file BEFORE an audit begins
Czynny Żal is effective only when the tax office has not yet started verification actions regarding the specific breach — there is no official filing deadline; what matters is only that it is submitted before the authority discovers the offence.
If a letter from the tax office about the detected delay has already arrived, filing Czynny Żal is too late — at that stage the statement no longer exempts you from liability.
That is why “no filing deadline” does not mean “you can take your time”: the sooner the statement is filed after you discover your own mistake, the lower the chance that the tax office will act first and open an audit.
How to file Czynny Żal correctly
- Prepare the text of the statement describing the breach — which return was not filed and when
- At the same time complete and file the PIT-37 return itself
- Pay any outstanding tax together with late-payment interest, if due
- Send the statement by post, file it in person at the tax office (urząd), or submit it via e-Urząd Skarbowy
For electronic filing, be sure to keep the Official Confirmation of Receipt (UPO) — it is proof that the statement was filed on time in case of future disputes.
Filing in person at the tax office has an advantage: an officer can immediately confirm that all documents were accepted as a complete set, whereas a postal submission should be sent by registered mail with a list of enclosures.
What must be stated in the application
There is no official Czynny Żal form, but the text must include the material circumstances of the offence and information on whether it has already been remedied.
If at the time of filing the breach has not yet been fully corrected, you must state the specific method and deadline by which this will be done — vague wording reduces the chances that the statement will be recognised as valid.
It is also helpful to briefly explain the reason for the delay — a change of residence, illness, or problems accessing documents; this is not a mandatory requirement, but it makes it easier for the particular inspector to review the case.
PIT-37 together with Czynny Żal — what to submit at the same time
A Czynny Żal statement alone, without the filed return, does not protect you from punishment — the tax office requires simultaneous performance of the duty that was breached.
This follows logically from the essence of the mechanism: the statement acknowledges the breach, while the return and any additional payment remedy its consequences, so one without the other simply fails to achieve the goal.
| Step | What needs to be done |
| 1. Czynny Żal statement | Description of the breach and circumstances |
| 2. PIT-37 return | Filed together with the statement |
| 3. Additional tax payment | Together with late-payment interest |
| 4. Proof of filing | UPO for electronic filing |
If no additional tax is due — for example, the return is a nil return or the tax was fully withheld by the employer — the statement and the return must still be filed together, simply without the third step.
Late-payment interest accrues from the day following the statutory payment deadline until the day of actual payment — so the longer you delay after discovering the error, the larger the amount due becomes.
Typical mistakes that make Czynny Żal invalid
Most often a statement is rejected not because of its content, but because formal filing conditions were breached.
- Filing the statement after receiving a letter from the tax office about the detected breach
- Absence of a simultaneously filed PIT-37 return
- Incomplete payment of the debt or late-payment interest
- Vague description of the circumstances without a specific deadline for correction
In our experience, the most frustrating mistake is delay: people put off filing in the hope that the tax office will not notice the overdue return and lose the window to use Czynny Żal.
Another common mistake is filing the statement without calculating the exact amount of debt and interest, hoping to pay later separately: formally this is no longer treated as full compliance with the conditions of the statement.
Legal assistance with tax matters in Poland
Drafting the statement correctly, calculating the additional payment with interest, and submitting everything at once is a task where a formal error costs you protection from punishment.
Lawyers at International Law Firm "Zahist" help prepare Czynny Żal, the accompanying return, and the calculation of amounts owed to the tax office.
This is especially important when there are several overdue filings or the situation is complicated by income from multiple sources — here a formal error in the statement costs far more than a timely consultation.
If you missed the PIT-37 filing deadline and are unsure whether you can still use Czynny Żal, contact International Law Firm "Zahist" — we will review your situation in a consultation.
