Reporting obligations

The payment of receivables subject to withholding tax is associated with specific reporting obligations, including submission of IFT-2R and IFT-2 statements, CIT-10Z or PIT-8AR declarations.

The obligation to submit IFT-2R information applies to entities that during the calendar year paid a foreign contractor remuneration for benefits and services falling within the scope of the withholding tax.

IFT-2 differs from IFT-2R in that it is information submitted at the request of the counterparty during the tax year.

CIT-10Z / PIT-8AR are declarations on the amount of the flat-rate corporate / natural person income tax collected by the payer, on the income (revenue) obtained by taxpayers not having their registered office or management board in the territory of the Republic of Poland.

ICT offers support, among others In:

    • preparation and verification of IFT-2 / IFT-2R forms
    • preparation and verification of CIT-10Z, PIT-8AR declarations.

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