Declarations without e-signature can also be sent via the Internet

The Ministry of Finance makes it possible to send some declarations using only the amount of last year's income instead of an electronic signature. Below we present information which declarations without an e-signature (i.e. a qualified electronic signature) can be successfully sent via the Internet.

Declarations without e-signature: as of 2017

In 2017, the taxpayer may send the following declarations online without e-signature:

• in the field of personal income tax - PIT-16, PIT-16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39 and PIT-4R, IFT- 1, IFT-1R, IFT-3, IFT-3R, PIT-CFC, PIT-WZ;
• in the field of value added tax - VAT-7, VAT-7K, VAT-7D, VAT-UE, VAT-UEK, VAT-27, VAT-27K;
• in the field of tax on civil law transactions - PCC-3, PCC-3A;
• for inheritance and donation tax: SD-3, SD-Z2, SD-3 / A;

and:

• in the field of excise duty - AKC-4 / AKC-4zo, AKC-WW, AKC-P, AKC-ST / AKC-STn, AKC-WG, AKC-PA, AKC-U, AKC-EN, AKC-4E;
• in the field of information on alcoholic beverages - INF-A, INF-B, INF-C;
• in the field of information on fuels - INF-D, INF-J;
• information on tobacco products in a tax warehouse (INF-1);
• information on lubricating oils and oils remaining in the tax warehouse (INF-K);
• a declaration of a planned intra-Community acquisition of excise goods with excise duty paid on the territory of a Member State;
• declaration on the tax on the extraction of certain minerals (P-KOP).

Declarations without e-signature: as of 2016

In 2016, the taxpayer could send the following declarations via the Internet without an e-signature:

• in the field of personal income tax - PIT-16, PIT-16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39 and PIT-4R, IFT- 1, IFT-1R, IFT-3, IFT-3R, PIT-CFC;
• in the field of value added tax - VAT-7, VAT-7K, VAT-7D, VAT-UE, VAT-UEK, VAT-27, VAT-27K;
• in the field of tax on civil law transactions - PCC-3, PCC-3A;
• for inheritance and donation tax: SD-3, SD-Z2;

and:

• in the field of excise duty - AKC-4 / AKC-4zo, AKC-WW, AKC-P, AKC-ST / AKC-STn, AKC-WG, AKC-PA, AKC-U, AKC-EN;
• in the field of information on alcoholic beverages - INF-A, INF-B, INF-C;
• in the field of information on fuels - INF-D, INF-J;
• information on tobacco products in a tax warehouse (INF-1);
• information on lubricating oils and oils remaining in the tax warehouse (INF-K);
• a declaration of a planned intra-Community acquisition of excise goods with excise duty paid on the territory of a Member State;
• declaration on the tax on the extraction of certain minerals (P-KOP).

Declarations without e-signature: as of 2015

In 2015, the taxpayer could send the following declarations online without e-signature:

• in the field of personal income tax - PIT-16, PIT-16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39 and PIT-4R, IFT- 1, IFT-1R, IFT-3, IFT-3R;
• in the field of value added tax - VAT-7, VAT-7K, VAT-7D, VAT-UE, VAT-UEK;
• in the field of tax on civil law transactions - PCC-3, PCC-3A;
• for inheritance and donation tax: SD-3, SD-Z2;

and:

• in the field of excise duty - AKC-4 / AKC-4zo, AKC-WW, AKC-P, AKC-ST / AKC-STn, AKC-WG, AKC-PA, AKC-U, AKC-EN;
• in the field of information on alcoholic beverages - INF-A, INF-B, INF-C;
• in the field of information on fuels - INF-D, INF-J;
• information on tobacco products in a tax warehouse (INF-1);
• information on lubricating oils and oils remaining in the tax warehouse (INF-K);
• a declaration of a planned intra-Community acquisition of excise goods with excise duty paid on the territory of a Member State;
• declaration on the tax on the extraction of certain minerals (P-KOP).

Declarations without e-signature: status for 2014

In 2014, the taxpayer could send the following declarations online without e-signature:

• in the field of personal income tax - PIT-16, PIT-16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39;
• in the field of value added tax - VAT-7, VAT-7K, VAT-7D, VAT-UE, VAT-UEK;
• in the field of tax on civil law transactions - PCC-3;

and:

• in the field of excise duty - AKC-4 / AKC-4zo, AKC-WW, AKC-P, AKC-ST / AKC-STn, AKC-WG, AKC-PA, AKC-U, AKC-EN;
• in the field of information on alcoholic beverages - INF-A, INF-B, INF-C;
• in the field of information on fuels - INF-D, INF-J;
• information on tobacco products in a tax warehouse (INF-1);
• information on lubricating oils and oils remaining in the tax warehouse (INF-K);
• a declaration of a planned intra-Community acquisition of excise goods with excise duty paid on the territory of a Member State;
• declaration on the tax on the extraction of certain minerals (P-KOP).

Electronic signature is not necessary for natural persons. The situation is different in the case of legal persons and entities without legal personality, as in their case the use of this security is obligatory.

Declarations without e-signature: status for 2013

In 2013, the taxpayer could send the following declarations online without e-signature:

• in the field of personal income tax - PIT-16, PIT-16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39;
• in the field of tax on goods and services - VAT-7, VAT-7K, VAT-7D;
• in the field of tax on civil law transactions - PCC-3.