Late PIT and Crypto Taxes in Poland – How to Fix It

Do you have unreported cryptocurrency transactions from previous years? Don’t worry — you’re not alone. Many people only realize later that they needed to include crypto income in their tax return. The good news: you can still fix it. And it’s better to do it now, before the tax authorities come knocking.

Tax authorities are learning more and more about crypto

Although crypto operated somewhat outside the tax system for years, that’s quickly changing.

✅ Some exchanges already share user data with tax authorities.
✅ From January 1, 2026, all platforms operating in the EU will be required to report transactions under new EU regulations.
✅ There are also companies that analyze blockchain transactions and help link them to specific individuals.

So if you exchange crypto for fiat, make purchases using crypto, or withdraw funds through an exchange or broker, those transactions can potentially be traced back to you.

What are the consequences of not reporting?

The Polish tax authorities treat unreported crypto income the same as any other undeclared income — as an attempt to avoid tax.

Depending on the amount of unpaid tax:

• it may be classified as a tax offence (resulting in a fine),
• or a tax crime (a fine, imprisonment of up to 5 years, or both), in accordance with the Polish Fiscal Penal Code.

In addition, you will need to pay the outstanding tax plus interest. The current interest rate is 14.5% per year, calculated for each day of delay.

Voluntary disclosure – a way to avoid penalties

Polish law allows you to correct your mistake voluntarily. If you amend your tax return before the authorities identify the issue themselves, you can avoid fiscal penalties.

This is known as voluntary disclosure — in most cases, all you need to do is file a corrected return and pay any outstanding tax. Often, no further explanation is required.

What’s next?

In the next part of this article, we’ll walk you through step by step how to correct your PIT-38 tax return for previous years, both online and on paper.

It doesn’t matter whether you used Binance, MetaMask, a hardware wallet, or a mobile app — we’ve got a clear, practical guide for you.

How to check if you filed a PIT-38 for the previous year

Before you start correcting or submitting a PIT-38 for a previous year, it’s worth checking whether you may have already filed it — either manually or automatically through the e-PIT system. Here’s how to check quickly:

Step 1: Log in to the e-Tax Office
Go to the e-Tax Office (on podatki.gov.pl) and log in. You can do this in several ways:

• via a trusted profile (Profil Zaufany),
• using your identification details (e.g. PESEL and income),
• through online banking,
• or with an e-ID (e-dowód).

Step 2: Go to the “Your e-PIT” section
After logging in, click on the Your e-PIT tab. This is where you’ll find all your tax returns.

Step 3: Open “Submitted documents” and select the year
Within the Your e-PIT interface, go to the Submitted documents section and choose the year you want to check — for example, 2024.

Step 4: Check if you submitted a PIT-38
After selecting the year, you’ll see a list of submitted returns. Look for PIT-38. If the form was filed, you’ll see:

• the submission date,
• the status (e.g. “accepted”),
• the amount of tax due or refund,
• and often the option to download a PDF copy.

How to correct a PIT-38 online using the “Your e-PIT” service

If you’ve already submitted a PIT-38 but forgot to include crypto income (or made another mistake), you can easily correct it online. Here’s a simple step-by-step guide:

Step 1: Log in to the e-Tax Office
Go to podatki.gov.pl and log in to the e-Tax Office.
You can use a trusted profile (Profil Zaufany), identification details, online banking, or an e-ID (e-dowód).

Step 2: Go to the “Your e-PIT” section
After logging in, navigate to the Your e-PIT tab, where you’ll find all previously submitted tax returns.

Step 3: Select the submitted PIT-38 you want to correct
Find the PIT-38 form for the year you want to amend. If it has already been submitted, you’ll see an option to edit and file a correction — available within the form in the Your e-PIT system.

Step 4: Make the necessary changes
Update the information in the form — for example, add any missing crypto income and related costs.
Also make sure that in Section A, field 6, the option “correction of return” is selected. In most cases, the system will set this automatically, but it’s worth double-checking.

Step 5: Submit and save confirmation
After submitting, check that your correction has been accepted.
Download the UPO (Official Confirmation of Receipt) to your device — this is your official proof of submission.
The corrected PIT-38 will appear in the Submitted documents section with a new date and marked as a correction.

How to correct a PIT-38 using the e-Deklaracje system

If you don’t want to use the “Your e-PIT” service, you can also submit a correction for PIT-38 through the e-Deklaracje system. This is a good option if you prefer to fill out the form yourself or use the interactive PDF version.

Step 1: Download or open the interactive PIT-38 form
Start by downloading the appropriate interactive version of the PIT-38 form. Fill it out with all the corrected information — for example, your cryptocurrency income and related costs. Make sure to indicate that this is a correction of a previously submitted return.

Step 2: Sign the form electronically
To submit your correction via e-Deklaracje, you need to sign it electronically. You can do this in two ways:
– with a qualified electronic signature, or
– by using authorizing data, such as your PESEL number, date of birth, and amounts from previous tax returns.

Trusted Profile (Profil Zaufany) and ePUAP do not work in this case — they cannot be used to sign a PIT form in the e-Deklaracje system.

Step 3: Submit the form through e-Deklaracje
Once the form is signed, you can submit it online. After successful submission, you’ll receive a UPO (Official Confirmation of Receipt), which serves as proof that your correction has been accepted.

It’s a good idea to check the status of your return and save your UPO number — you may need it later.

How to correct a PIT-38 for previous years (paper version)

If you want to submit a correction to your PIT-38 using a paper form, you can do it in a few simple steps:

Step 1: Download and print the correct PIT-38 form
On the Ministry of Finance website, you’ll find PIT-38 forms for each tax year. Choose the one that applies to the year you’re correcting and print it:
PIT forms to download

Step 2: Fill out the form according to the instructions
Complete the form using up-to-date information about your income and costs, for example from cryptocurrency transactions. You can find detailed guidance in our guide:
How to report crypto taxes (PIT guide)

Step 3: Indicate that you are submitting a correction
In Section A, field 6, select the option: “2. correction of the return” — this tells the tax office that you are amending a previously submitted return.

Step 4: Complete field 7 in Section A
When submitting a correction, you must also fill in field 7, where you choose one of the following options:

1. correction submitted on your own initiative – if you decided to amend the return voluntarily, without being contacted by the tax authority.
2. correction submitted during proceedings related to tax avoidance – if such proceedings are ongoing, you must select this option and provide a justification for the correction.

Frequently asked questions

Until when can I submit a correction to my tax return?

There is no strict deadline for submitting a correction. You can amend your tax return even after several years — up until the statute of limitations expires, which is generally 5 years from the end of the year the return relates to.

When will I receive a tax refund after a correction?

If your PIT correction means you overpaid tax and are entitled to a refund, the tax office will usually issue the payment within 45 days (if you submitted the correction electronically) or up to 3 months for paper submissions.

The refund is processed after the correction has been accepted — the [standard waiting time](https://www.podatki.gov.pl/pit/e-deklaracje-pit/dla-osob-nieprowadzacych-dzialalnosci-gospodarczej/#:~:text=Aktualny status%20i%20UPO%20dostępne,nadpłaty%20podatku%20%E2%80%93%2045%20dni) is counted from that point.

When do I need to pay overdue tax?

If your correction shows that you underpaid, it’s best to settle the outstanding amount as soon as possible to avoid interest charges. After submitting the correction in the e-Tax Office system, you’ll see an updated status and the exact amount due.

Do I need to explain why I’m submitting a correction?

In most cases, you don’t need to provide any explanation. The requirement to include a justification has been removed — [unless the correction is submitted during an ongoing tax proceeding](https://www.gov.pl/web/finanse/dzis-ostatni-dzien-na-rozliczenie-pit2#:~:text=Jeżeli korekta zeznania PIT nie,będzie w takim przypadku dobrowolne).

In a standard situation, it’s enough to simply submit a corrected PIT-38 — the new version will automatically replace the previous one.

Any tax-related information provided by us is not tax advice, financial advice, accounting advice, or legal advice and cannot be used by you or any other party for the purpose of avoiding tax penalties. You should seek the advice of a tax professional regarding your particular circumstances. We make no claims, promises, or warranties about the accuracy of the information provided herein. Everything included herein is our opinion and not a statement of fact.