Wondering what PIT-16A is and how to fill it out? This is an important declaration for anyone using the tax card, including many taxi drivers. This form concerns health insurance contributions that can be deducted from tax.
The deadline for submitting the PIT is February 28, 2025. If you want to avoid problems with the tax office, check step by step how to correctly complete and submit the PIT-16A declaration.
What is a tax card?
The tax card is a simplified form of taxation that allows entrepreneurs to pay a fixed, flat-rate income tax.
This is a beneficial option for people running a small business, including taxi drivers, because it does not require full accounting.
Who can use the tax card?
Taxation in the form of a tax card may be used by:
Taxi drivers providing passenger and luggage transportation services .
Taxpayers conducting business activity using one vehicle.
What are the advantages of a tax card?
No complicated accounting : Entrepreneurs do not have to keep full accounting records, which reduces administrative costs.
Flat tax rate : Tax is not dependent on income, which can be beneficial for higher earners.
Simplified settlements : Card taxation is simpler and less time-consuming.
How is the tax amount determined?
The amount of income tax in the form of a tax card is determined by the Head of the Tax Office based on:
The type and scope of activity conducted.
Number of employees.
The number of inhabitants of the town where the activity is conducted.
What are the tax card rates?
Tax card rates are set annually and may vary depending on the type of business and location. For taxi drivers, rates may be increased by up to 50% if they hire a replacement, who may be a family member or spouse.
What is the PIT-16A declaration and who must submit it?
PIT-16A is a tax form submitted by people using the tax card, allowing for the deduction of paid health insurance contributions from tax. Submitting this declaration is the obligation of every taxpayer using this form of taxation.
How to apply for a tax card?
To use the tax card, you had to:
Submit PIT-16 declarations to the tax office before starting your business or by January 20 of the tax year.
Indicate the type of activity in the form.
Currently, due to changes in regulations, it is not possible to submit new applications for a tax card from 1 January 2022. Entrepreneurs who have resigned from this form of taxation cannot return to it.
Taxpayer obligations
Taxpayers using the tax card are obliged to:
Pay tax by the 7th day of each month for the previous month (for December by December 28).
Submitting the PIT-16A declaration regarding health insurance contributions for the tax year in question .
By when must the PIT-16A tax return be filed?
The completed PIT form for the tax year being settled must be submitted by February 28, 2025. In the event of delay, you may be asked to provide explanations or face a fine. The PIT form must be submitted to the appropriate tax office in accordance with the place of business.
Tax card expiration
In accordance with applicable regulations, the possibility of submitting new applications for the tax card has been limited after December 31, 2021.
This means that entrepreneurs who have previously used another form of taxation or have lost the right to use the tax card are not able to apply for it again.
Possible reasons for the tax card to expire
The decision to tax with a tax card may expire as a result of:
Providing inconsistent data : If the taxpayer provides data that is inconsistent with the facts, which will affect the rate.
Inaccurate record keeping : Lack of or unreliable record keeping of employment.
Failure to notify of changes : Failure to report changes in activity within 7 days.
If the decision expires:
The taxpayer must switch to general taxation principles or flat-rate accounting.
Accounting books must be opened from the first day of the month following delivery of the decision.
How to complete PIT-16A?
Although it may seem complicated, filling out PIT-16A is easier than you think. Here are the key steps:
Enter your identification information:
Name, surname, tax identification number.
Details of the tax office to which you are sending your PIT declaration .
Enter the amount of health insurance contributions: In the appropriate boxes, enter the total amount of contributions paid for the previous year. Use ZUS documents to obtain accurate data.
Check data for correctness:
Make sure all information matches the documentation.
Don't forget your signature - its absence is one of the most common mistakes!
Example: If you paid 12 health insurance contributions of PLN 380 each, enter the total amount of PLN 4,560 in the form.
How to file or send PIT-16A?
You have two options: traditional or electronic.
Traditionally:
Print and complete the PIT form .
Submit it in person to the tax office or send it by registered mail.
Electronically:
Use the e-Pity 2025 Program or the ePUAP system.
Complete the form online and submit it to the tax office.
Download the Official Receipt Certificate (UPO) as confirmation of submission of the declaration.
Frequently asked questions about the PIT tax return for taxis
What amounts should be entered in the PIT 16A declaration?
You enter the total health insurance contributions paid for the previous tax year.
Can I submit PIT-16A online?
Yes, you can do it using the e-Pity 2025 Program or the ePUAP system.
What to do if there is an error in the declaration?
Submit a correction PIT-16A . Complete the corrected form and send it with the appropriate annotation.
Do I have to file a declaration if I have not run a business for the entire year?
Yes, if you use a tax card, you must file a return even for part of the year.
What is the income limit on the tax deduction card?
In 2024, the annual income limit for taxpayers using the tax card is PLN 93,622 . Taxi drivers can provide transportation services to individuals without monetary limits , but revenues from services provided to companies are limited to PLN 72,997 . Exceeding these limits means that it is necessary to change the form of taxation.
PIT-16A is a mandatory document for people using a tax card, such as taxi drivers.
Completing and submitting your tax return on time can help you avoid trouble with tax offices . If you have any doubts, use online tools like the e-Pity 2025 Program to make your life easier.
Don't delay - take care of it today and have peace for the rest of the year! 🙂
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