The ZAW-E1 notification form can be downloaded from the portal www.e-deklaracje.gov.pl and must be delivered to the tax office in paper form. In the notification, the taxpayer enters their own details or indicates a person authorized to submit declarations on their behalf.
Subsequently, the taxpayer – or the person authorized to submit declarations on their behalf – sends the ZAW-E2 notification electronically via the dedicated portal www.e-deklaracje.gov.pl, confirming their intent to submit declarations in electronic form. Since this notification is electronic, the taxpayer must sign it with a secure electronic signature to send it.
The head of the tax office verifies the correctness of the notification and the submission by issuing a ZAS-E certificate, confirming the taxpayer’s ability to submit electronic documents; they have one month to do so (Tax Ordinance, Art. 3c § 3). From the moment the ZAS-E certificate is issued, the taxpayer is able to submit declarations electronically.
In accordance with the Regulation of December 24, 2007, as of January 1, 2008, it will be possible to submit 32 types of declarations via the internet, e.g., VAT-7, VAT-UE, and CIT-8, and as of April 1, 2008, a total of 44 declarations, including those filed for annual income tax settlements: PIT-37, PIT-36, PIT-38, PIT-36l, PIT/O, PIT/D. Subsequent stages will be: July 1, 2008, when another 17 declarations can be submitted, including PIT-11, and January 1, 2009, when an additional 20 declarations will be added, including PIT-40 and PIT-28. In total, the number will expand to 81 declarations within a year.
There are two ways to submit tax declarations:
1. via the www.e-deklaracje.gov.pl portal, where taxpayers will find interactive tax forms along with instructions, which, after being filled out and signed with a secure electronic signature, can be sent to the system.
2. directly from financial-accounting systems thanks to applications provided by external software manufacturers who, by using an open tax document standard, have adapted or will adapt their applications to support the process of submitting tax declarations.
The Universal Certification Center CERTUM, belonging to Unizeto Technologies SA, offers the qualified certificates necessary to use the e-Deklaracje system.