{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pl/mf/zeznanie-pit-37",
  "version": "1.0.0",
  "title": "Poland Annual Personal Income Tax Return for Employees and Pensioners (PIT-37)",
  "description": "The Polish PIT-37 form, 'Zeznanie o wysokości osiągniętego dochodu (poniesionej straty) w roku podatkowym' (Return on the amount of income earned/loss incurred in the tax year), the annual personal income tax return filed by individuals whose income is taxed at the progressive scale and consists exclusively of amounts already reported to them by a payer on a PIT-11, PIT-11A, PIT-40A, PIT-R, or IFT-1R information slip (chiefly employment wages and pensions) — the form's own cover text states this scope directly and excludes anyone who deducts a prior-year loss, adds a minor child's income to their own, or deducts the 'przychody z budynków' building-revenue tax. The current version, PIT-37(31), covers tax year 2025 (filed 2026-02-15 through 2026-04-30) and is set by the Minister of Finance under the delegation in art. 45 ust. 1 of the ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych (PIT Act). This document models the individual (single, not jointly-filing) taxpayer's own identification data, address, the four most common tax-relief elections (relief for young people, returnee relief, relief for families with 4+ children, relief for working seniors) and the income-covered-by-relief figure for employment income, the two most common income-source line items in the form's own Section E.1 table (employment wages under art. 12 ust. 1, and pensions under art. 34 ust. 7), the 1.5% public-benefit-organization (OPP) donation election, the Large Family Card declaration, contact details, and the form's own closing signature declaration. It deliberately does NOT model: the spouse/joint-filing column that runs in parallel throughout Sections C, D, E, F, H, and J of the paper form (taxSettlementMethod's joint/widowed/single-parent-with-children values are preserved as faithful enum options, but this schema does not model the additional fields the paper form would then require); the three other Section E.1 income-source rows (mandate-contract/umowy zlecenia income, copyright/prawa autorskie income, and 'other sources' income); the row-6 RAZEM (total) figures in Section E.1 and every downstream computed-arithmetic section (F Odliczenia od dochodu, G/H Obliczenie podatku, I Obliczenie zobowiązania podatkowego, J Dodatkowy zwrot z tytułu ulgi na dzieci, K income taxed under art. 45 ust. 3c) — each of these totals or is chained off a sum across all five Section E.1 income-source rows (and, for a joint return, the mirrored Section E.2 spouse column), which this v1.0.0 does not fully model; the PIT-O/PIT-D attachment forms' own field sets (only their conditional attachment requirement is disclosed via `documents[]`); and Section N (bank account nominated for a refund). See VERIFICATION.md for the full scope rationale and every disclosed judgment call. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Poland or the Ministerstwo Finansów.",
  "status": "draft",
  "jurisdiction": {
    "country": "PL",
    "level": "national"
  },
  "authority": {
    "name": "Ministerstwo Finansów",
    "abbreviation": "MF",
    "url": "https://www.gov.pl/web/finanse/pit-37",
    "operatedBy": {
      "name": "Krajowa Administracja Skarbowa",
      "abbreviation": "KAS",
      "url": "https://www.podatki.gov.pl",
      "basis": "Art. 45 ust. 1 ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych (the form's own printed legal basis, 'Podstawa prawna')"
    }
  },
  "process": {
    "type": "filing",
    "language": "pl-PL"
  },
  "source": {
    "url": "https://www.podatki.gov.pl/pit/formularze-do-druku-pit/",
    "retrievedAt": "2026-07-07",
    "documentRef": "PIT-37(31), Zeznanie o wysokości osiągniętego dochodu (poniesionej straty) w roku podatkowym — a genuine, current PDF hosted directly on gov.pl (mirrored at https://www.gov.pl/attachment/fc157458-24fe-4bf6-9474-cd00788e8c39, linked from the podatki.gov.pl formularze-do-druku-pit index) with no login/CAPTCHA/WAF gate, its own printed numbered positions (poz. 1-171) self-documenting every field's label and, via footnoted 'Objaśnienia' and inline statute citations, its meaning"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-07",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-07",
    "notes": "GovSchema Standard Research cycle (GOV-1691). Poland's Passport gap had already closed earlier the same day via a separate cycle (GOV-1685, PR #280, merged before this cycle began), leaving Taxes and Visa as Poland's only remaining gaps. Screened Poland's national (Type D) visa first, per the brief's recommended order: the current wzór wniosku o wydanie wizy krajowej (Załącznik nr 2 do rozporządzenia Ministra Spraw Wewnętrznych i Administracji z dnia 25 czerwca 2025 r. w sprawie wiz dla cudzoziemców, Dz.U. 2025 poz. 847 — itself confirmed via eli.gov.pl, no gate, superseding an earlier 2022/827 regulation repealed 2025-07-01), and confirmed it a duplicate: its field sequence (nazwisko/nazwisko rodowe/imię/data urodzenia/miejsce urodzenia/państwo urodzenia/obywatelstwo/stan cywilny/płeć/rodzaj dokumentu podróży, in that order) matches the EU long-stay-visa template already modelled as de/auswaertiges-amt/national-visa-application field-for-field (independently re-confirmed this cycle by extracting both PDFs' own text layers side by side), consistent with this registry's prior finding for Spain's equivalent form (GOV-1666/GOV-1671). Not authored, per the brief's explicit caution against re-authoring a duplicate. Poland's Taxes vertical was picked instead: PIT-37, the annual return for employees and pensioners, is a genuine, current (version 31, tax year 2025), directly-downloadable, unauthenticated PDF on podatki.gov.pl/gov.pl with no AcroForm layer (confirmed via pdfjs-dist returning zero widget annotations — a static hand-fill/print template) but its own printed text is fully self-documenting: 171 numbered positions across sections A-Q, each labeled in place, several with inline statute citations (e.g. art. 12 ust. 1, art. 20 ust. 1, art. 34 ust. 7 ustawy o PIT) and footnoted 'Objaśnienia'. A prior cycle (GOV-1671) had screened Poland's Taxes vertical only shallowly and assumed e-Deklaracje/Twój e-PIT were both authenticated-only; this cycle found that assumption incomplete — the underlying paper PIT-37 form itself is a plain unauthenticated download, separate from the authenticated e-Deklaracje/Twój e-PIT online-filing channels the prior cycle had checked. The official 'Broszura informacyjna do PIT-37' instruction brochure, linked from the same formularze-do-druku-pit index page, returned HTTP 404 on both www.podatki.gov.pl and podatki.gov.pl at the time of this review (apparent site-side link rot, not attempted as a live citation); this document instead relies on the primary PDF's own inline numbered instructions and statute citations, the same single-source-but-self-documenting standard this registry already applies to pl/ceidg/wniosek-o-wpis-do-ceidg and pl/mi/wniosek-o-rejestracje-pojazdu. Chile's remaining gaps (Registro Civil Passport/National ID, SII Formulario 22 Taxes, and Visa, the last never previously screened) were not re-screened this cycle, since Poland's PIT-37 was already a clearly strong candidate at this cycle's third priority position; they remain open backlog. See VERIFICATION.md for the full candidate-comparison record, the complete field inventory, and every disclosed scope limitation."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-07"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerTaxId",
      "label": "1. Identyfikator podatkowy NIP / numer PESEL podatnika",
      "type": "string",
      "required": true,
      "description": "The taxpayer's tax identifier: either a 10-digit NIP or an 11-digit PESEL (the form itself says to cross out whichever does not apply). Most individual wage-earning taxpayers use their PESEL.",
      "sourceRef": "PIT-37(31) p.1/5, poz. 1",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[0-9]{10}$|^[0-9]{11}$"
      }
    },
    {
      "name": "taxYear",
      "label": "5. Rok",
      "type": "integer",
      "required": true,
      "description": "The tax year this return covers.",
      "sourceRef": "PIT-37(31) p.1/5, poz. 5",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "taxOffice",
      "label": "6. Urząd skarbowy właściwy według miejsca zamieszkania w dniu składania zeznania",
      "type": "string",
      "required": true,
      "description": "The tax office (urząd skarbowy) with jurisdiction over the taxpayer's place of residence on the day the return is filed. Every filer enters this regardless of whether the return is filed electronically, on paper, at a consulate, or by post.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja A, poz. 6"
    },
    {
      "name": "filingType",
      "label": "7. Składasz",
      "type": "enum",
      "required": true,
      "description": "Whether this submission is an original return or a correction of a previously filed return.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja A, poz. 7",
      "validation": {
        "enum": [
          "return",
          "correction"
        ]
      }
    },
    {
      "name": "correctionType",
      "label": "8. Rodzaj korekty",
      "type": "enum",
      "description": "Which kind of correction this is, required only when filingType is 'correction': an ordinary correction under art. 81 Ordynacja podatkowa, or a correction filed within a tax-avoidance proceeding under art. 81b §1a (which must be accompanied by a written justification).",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja A, poz. 8",
      "requiredWhen": {
        "field": "filingType",
        "equals": "correction"
      },
      "validation": {
        "enum": [
          "standard_correction",
          "tax_avoidance_proceeding_correction"
        ]
      }
    },
    {
      "name": "taxSettlementMethod",
      "label": "9. Sposób rozliczenia podatku",
      "type": "enum",
      "required": true,
      "description": "How the taxpayer is settling tax: individually, jointly with a spouse, as a widow/widower, as a person raising children alone, or (checkable in addition to one of the first four) as a nonresident taxed under art. 29 ust. 4 of the PIT Act, for the taxpayer or the spouse respectively. This schema models only the identification/income fields for the individually-filing taxpayer; a joint/widowed/single-parent selection is preserved here as a faithful enum value, but the paper form's parallel spouse-column fields it would then require are out of scope for v1.0.0 (see VERIFICATION.md).",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja B, poz. 9",
      "validation": {
        "enum": [
          "individual",
          "joint_with_spouse",
          "widow_or_widower",
          "single_parent_of_children",
          "nonresident_taxpayer_art29",
          "nonresident_spouse_art29"
        ]
      }
    },
    {
      "name": "surname",
      "label": "10. Nazwisko",
      "type": "string",
      "required": true,
      "description": "The taxpayer's surname.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 10",
      "classification": "pii"
    },
    {
      "name": "firstName",
      "label": "11. Pierwsze imię",
      "type": "string",
      "required": true,
      "description": "The taxpayer's first given name.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 11",
      "classification": "pii"
    },
    {
      "name": "dateOfBirth",
      "label": "12. Data urodzenia",
      "type": "date",
      "required": true,
      "description": "The taxpayer's date of birth. The form itself splits this into day-month-year boxes; modelled here as one ISO 8601 date, consistent with this registry's convention elsewhere.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 12",
      "classification": "sensitive-pii"
    },
    {
      "name": "residenceCountry",
      "label": "13. Kraj",
      "type": "string",
      "required": true,
      "description": "Country of the taxpayer's current residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 13",
      "classification": "pii"
    },
    {
      "name": "residenceVoivodeship",
      "label": "14. Województwo",
      "type": "string",
      "description": "Voivodeship (province) of the residential address, left blank for a non-Polish address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 14",
      "classification": "pii"
    },
    {
      "name": "residenceCounty",
      "label": "15. Powiat",
      "type": "string",
      "description": "Powiat (county) of the residential address, left blank for a non-Polish address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 15",
      "classification": "pii"
    },
    {
      "name": "residenceMunicipality",
      "label": "16. Gmina",
      "type": "string",
      "description": "Gmina (municipality) of the residential address, left blank for a non-Polish address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 16",
      "classification": "pii"
    },
    {
      "name": "residenceStreet",
      "label": "17. Ulica",
      "type": "string",
      "description": "Street of the residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 17",
      "classification": "pii"
    },
    {
      "name": "residenceHouseNumber",
      "label": "18. Numer domu",
      "type": "string",
      "description": "House/building number of the residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 18",
      "classification": "pii"
    },
    {
      "name": "residenceApartmentNumber",
      "label": "19. Numer lokalu",
      "type": "string",
      "description": "Apartment/unit number of the residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 19",
      "classification": "pii"
    },
    {
      "name": "residenceCity",
      "label": "20. Miejscowość",
      "type": "string",
      "required": true,
      "description": "City/town/village of the residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 20",
      "classification": "pii"
    },
    {
      "name": "residencePostalCode",
      "label": "21. Kod pocztowy",
      "type": "string",
      "description": "Postal code of the residential address.",
      "sourceRef": "PIT-37(31) p.1/5, Sekcja C.1, poz. 21",
      "classification": "pii"
    },
    {
      "name": "reliefForYoungPeople",
      "label": "34. Ulga dla młodych (art. 21 ust. 1 pkt 148 ustawy)",
      "type": "boolean",
      "description": "Whether the taxpayer is claiming the 'relief for young people' income-tax exemption.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.1, poz. 34"
    },
    {
      "name": "reliefForReturnees",
      "label": "36. Ulga na powrót (art. 21 ust. 1 pkt 152 ustawy)",
      "type": "boolean",
      "description": "Whether the taxpayer is claiming the 'returnee relief' income-tax exemption for individuals who moved their tax residence back to Poland.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.1, poz. 36"
    },
    {
      "name": "reliefForFamiliesWithFourPlusChildren",
      "label": "38. Ulga dla rodzin 4+ (art. 21 ust. 1 pkt 153 ustawy)",
      "type": "boolean",
      "description": "Whether the taxpayer is claiming the 'relief for families with 4+ children' income-tax exemption. The form itself requires attaching a PIT/O annex naming at least four qualifying children when this is claimed — see documents[].id 'pitOAttachmentForFamilyRelief'.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.1, poz. 38"
    },
    {
      "name": "reliefForWorkingSeniors",
      "label": "40. Ulga dla pracujących seniorów (art. 21 ust. 1 pkt 154 ustawy)",
      "type": "boolean",
      "description": "Whether the taxpayer is claiming the 'relief for working seniors' income-tax exemption.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.1, poz. 40"
    },
    {
      "name": "employmentIncomeCoveredByReliefs",
      "label": "42. Przychody z pracy na etacie objęte ulgami (art. 12 ust. 1 ustawy)",
      "type": "number",
      "description": "The portion of employmentIncome (poz. 52) that is covered by one or more of the reliefs elected above. The form's own D.2 table has three further rows (mandate-contract income, apprenticeship/internship income, maternity-benefit income) and a combined total (poz. 50) capped at 85,528 zł; those rows and the total are out of scope for v1.0.0 since this schema does not model those income categories at all.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.2, poz. 42",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentIncome",
      "label": "52. Przychód (praca na etacie, art. 12 ust. 1 ustawy)",
      "type": "number",
      "description": "Gross employment income (wages) for the tax year, as reported to the taxpayer by their employer(s) on PIT-11/PIT-40A slip(s).",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 1, poz. 52",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentDeductibleCosts",
      "label": "53. Koszty uzyskania przychodów (praca na etacie)",
      "type": "number",
      "description": "Statutory tax-deductible costs applied against employmentIncome.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 1, poz. 53",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentTaxableIncome",
      "label": "54. Dochód (b-c) (praca na etacie)",
      "type": "number",
      "description": "Taxable income from employment: employmentIncome minus employmentDeductibleCosts, when the result is positive. This schema does not itself enforce that arithmetic relationship; it captures the value as declared.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 1, poz. 54",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentLoss",
      "label": "55. Strata (c-b) (praca na etacie)",
      "type": "number",
      "description": "Loss from employment, when employmentDeductibleCosts exceeds employmentIncome. Rare for ordinary wage income; present on the form mainly for completeness.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 1, poz. 55",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentAdvanceTaxWithheld",
      "label": "56. Zaliczka pobrana przez płatnika (praca na etacie)",
      "type": "number",
      "description": "Advance income tax already withheld and remitted by the employer during the year, as reported on the PIT-11/PIT-40A slip.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 1, poz. 56",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "pensionIncome",
      "label": "59. Przychód (emerytury-renty, art. 34 ust. 7 ustawy)",
      "type": "number",
      "description": "Gross pension/retirement or other domestic-benefit income for the tax year, as reported by the paying institution (e.g. ZUS) on a PIT-40A/PIT-11A slip. Unlike employment income, this row of the form carries no separate deductible-costs column.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 2, poz. 59",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "pensionTaxableIncome",
      "label": "60. Dochód (emerytury-renty)",
      "type": "number",
      "description": "Taxable pension income for the year (ordinarily equal to pensionIncome, since no deductible-costs row applies).",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 2, poz. 60",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "pensionAdvanceTaxWithheld",
      "label": "61. Zaliczka pobrana przez płatnika (emerytury-renty)",
      "type": "number",
      "description": "Advance income tax already withheld and remitted by the paying institution during the year.",
      "sourceRef": "PIT-37(31) p.2/5, Sekcja E.1, wiersz 2, poz. 61",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "publicBenefitOrgKrsNumber",
      "label": "151. Numer KRS (organizacji pożytku publicznego)",
      "type": "string",
      "description": "The National Court Register (KRS) number of the public-benefit organization (OPP) the taxpayer elects to direct 1.5% of their tax due to, chosen from the list published by the Narodowy Instytut Wolności.",
      "sourceRef": "PIT-37(31) p.4/5, Sekcja L, poz. 151",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "publicBenefitOrgDonationAmount",
      "label": "152. Kwota dla OPP",
      "type": "number",
      "description": "The amount, in PLN, directed to the named OPP. The form caps this at 1.5% of the podatek należny (tax due) figure in poz. 141, rounded down to the nearest 10 groszy; this schema does not itself enforce that cap since poz. 141 is not modelled in v1.0.0 (see description of the schema-level scope note).",
      "sourceRef": "PIT-37(31) p.4/5, Sekcja L, poz. 152",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "publicBenefitOrgDonationPurpose",
      "label": "153. Cel szczegółowy",
      "type": "string",
      "description": "Optional free-text note on the specific purpose the taxpayer would like the named OPP to apply the donated amount to.",
      "sourceRef": "PIT-37(31) p.4/5, Sekcja L, poz. 153"
    },
    {
      "name": "publicBenefitOrgDataSharingConsent",
      "label": "154. Wyrażam zgodę na przekazanie OPP danych",
      "type": "boolean",
      "description": "Whether the taxpayer consents to the tax office sharing their name, surname, address, and the donated amount with the named OPP.",
      "sourceRef": "PIT-37(31) p.4/5, Sekcja L, poz. 154"
    },
    {
      "name": "largeFamilyCardHolder",
      "label": "166. Osoba posiadająca ważną Kartę Dużej Rodziny (KDR)",
      "type": "enum",
      "description": "Optional declaration of who, if anyone, holds a valid Large Family Card (Karta Dużej Rodziny): the taxpayer or the spouse. The form itself says this may be left blank; the 'spouse' value is meaningful only on a joint return.",
      "sourceRef": "PIT-37(31) p.5/5, Sekcja O, poz. 166",
      "validation": {
        "enum": [
          "taxpayer",
          "spouse"
        ]
      }
    },
    {
      "name": "contactPhone",
      "label": "167. Telefon",
      "type": "string",
      "description": "Optional phone number to help the tax office reach the taxpayer about this return.",
      "sourceRef": "PIT-37(31) p.5/5, Sekcja P, poz. 167",
      "classification": "pii"
    },
    {
      "name": "contactEmail",
      "label": "168. E-mail",
      "type": "string",
      "description": "Optional email address to help the tax office reach the taxpayer about this return.",
      "sourceRef": "PIT-37(31) p.5/5, Sekcja P, poz. 168",
      "classification": "pii"
    }
  ],
  "documents": [
    {
      "id": "pitOAttachmentForFamilyRelief",
      "label": "PIT/O annex, Part E (data for at least 4 qualifying children), required when claiming the 4+-children family relief",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "reliefForFamiliesWithFourPlusChildren",
        "equals": true
      },
      "sourceRef": "PIT-37(31) p.2/5, Sekcja D.1, poz. 38 annotation"
    },
    {
      "id": "signatureDeclaration",
      "label": "Taxpayer's closing signature declaration",
      "category": "attestation",
      "required": true,
      "statement": "Oświadczenie to składasz pod rygorem odpowiedzialności karnej za fałszywe zeznania.",
      "sourceRef": "PIT-37(31) p.5/5, Sekcja Q"
    }
  ]
}