Czynny żal in Poland: how to file it online and how to calculate the interest
Czynny żal (voluntary disclosure of a tax offence, which avoids the penalty) is a voluntary notice to the tax office (urząd skarbowy) that a tax obligation wasn’t met on time — a return, a declaration, an information return or a payment. Filed before the office finds out for itself, it protects you from a penalty under the Fiscal Penal Code (KKS). It doesn’t, however, exempt you from the tax or from the interest. Below: when czynny żal works, how to file it online through e-Urząd Skarbowy (the tax office’s online portal), what it looks like for a late VAT-UE, PIT or JPK, how to calculate late-payment interest (odsetki za zwłokę), where to get a certificate of no arrears (zaświadczenie o niezaleganiu) and what a tax audit is.
The rules and rates are those in force on 30 September 2026, checked in the Fiscal Penal Code, the Tax Ordinance (Ordynacja podatkowa) and on the websites of biznes.gov.pl, the Ministry of Finance and ZUS.
What czynny żal is
Czynny żal is set out in art. 16 of the Fiscal Penal Code (KKS). A person who, after committing a fiscal offence or fiscal petty offence, notifies the prosecuting authority of it themselves and discloses its essential circumstances is not subject to a penalty. For a JDG (a sole trader’s business, jednoosobowa działalność gospodarcza), the authority is the head of the tax office (naczelnik urzędu skarbowego).
Czynny żal works on two conditions:
- The notice comes first — before the office has documented knowledge of the matter or starts activities intended to uncover it.
- The arrears are made good — the return or declaration filed, and the amount underpaid paid in full, no later than the deadline the office sets. Biznes.gov.pl advises doing this as soon as possible, ideally on the day you file the czynny żal.
Czynny żal protects you from the penalty, not from payment: the tax and the late-payment interest are due just the same.
Czynny żal or a correction
These are two different situations:
- The return or declaration was filed, but with an error — a correction is enough. Art. 16a of the KKS says that an offence concerning the filing of a declaration is not subject to a penalty if a legally effective correction was filed after it and the additional payment resulting from the correction is paid without delay. Czynny żal isn’t needed then. A correction doesn’t protect you if fiscal criminal proceedings in the matter were opened earlier.
- The return, declaration or information return wasn’t filed on time, or the tax wasn’t paid — here a correction has nothing to correct. You file the overdue document, pay the arrears with interest and attach a czynny żal.
In practice the two steps often go together: a correction or the late document, the payment and the czynny żal, all filed on the same day.
When czynny żal is ineffective
The notice doesn’t protect you if it was filed:
- when the prosecuting authority already had clearly documented information about the offence,
- after the authority started an official activity — a search, a verification activity or an audit aimed at uncovering the offence — unless that activity gave no grounds for opening proceedings.
Nor does it protect a person who directed someone else’s offence, organised a group or incited someone to commit a fiscal offence. Czynny żal has no deadline, though: you can file it at any time, as long as it’s before the office.
A notice of intent to open a tax audit is the last call. Once the audit has started, a czynny żal within its scope is ineffective, and the right to file a correction is suspended. If you know about arrears, don’t wait for the letter from the office.
How to file czynny żal online
You file a czynny żal with the head of the tax office competent for your case. The service is free. You can choose:
- e-Urząd Skarbowy on podatki.gov.pl — the Fiscal Penal Code expressly allows the notice to be filed through an account in e-Urząd Skarbowy (art. 16 § 4a),
- biznes.gov.pl — a general letter to the tax office,
- ePUAP — a letter signed with Profil Zaufany (the state’s free trusted e-identity), a qualified signature or a personal signature,
- paper — in person or by post, or orally, recorded in a protocol at the office.
The Code requires the notice to disclose the essential circumstances of the offence. In the letter, give:
- your details: first name and surname, NIP (the tax identification number) or PESEL, address,
- what the notice concerns: which document or which tax, for what period, what the deadline was,
- the essential circumstances: when and why the obligation wasn’t met,
- what has already been put right: the date the overdue document or correction was filed, the date and amount of the payment with interest.
Once it’s filed, the office either accepts the czynny żal with no further steps, or finds it ineffective and conducts proceedings under the usual rules.
Examples: a late VAT-UE, PIT, JPK
A late VAT-UE
Not filing the VAT-UE (the EC Sales List) on time is a breach for which the Fiscal Penal Code provides a fine. There’s no tax to pay here, so there are two steps: file the overdue VAT-UE and attach a czynny żal. Who files the VAT-UE and when is described in the article on VAT-UE and OSS.
A late PIT return
If 30 April has passed without a return, file the overdue PIT-28 (the annual return on the ryczałt), PIT-36 (on the skala) or PIT-36L (on the liniowy), pay the tax with interest into your tax micro-account (mikrorachunek podatkowy) and file a czynny żal. Which form is yours is explained in the article PIT-28, PIT-36 or PIT-36L.
A late JPK_V7M or JPK_V7K
The JPK_V7M (the monthly VAT file with the return) or JPK_V7K (the quarterly one) combines the VAT return with the records. You send a late file as usual, pay the VAT with interest into the micro-account, and the czynny żal covers not filing the return on time and — if there was one — the late payment. An error in a file already sent is fixed by a correction. The deadlines and how to send the file are described in the article on JPK_V7.
Late-payment interest: how to calculate it
Tax not paid on time becomes a tax arrear, and late-payment interest is due on arrears. You calculate it yourself and pay it without being asked by the office, from the day after the payment deadline to the day of payment.
The formula
The Minister of Finance’s regulation on calculating late-payment interest gives the formula:
interest = amount of arrears × number of days late × annual rate ÷ 365
You round the result to a whole amount in PLN: amounts below 50 grosz are dropped, from 50 grosz upwards you round up. If the rate changed during the delay, you calculate the interest separately for each period and round only the total.
Current rates
The late-payment interest rate is 200% of the NBP’s lombard rate plus 2 percentage points, and no less than 8%. From 5 March 2026, according to the announcement of the Minister of Finance and Economy (M.P. 2026 poz. 269), it is:
| Rate | Annual amount | When |
|---|---|---|
| Standard | 10.50% | Ordinary arrears |
| Reduced (50%) | 5.25% | Correction within 6 months of the deadline and payment within 7 days of the correction |
| Increased (150%) | 15.75% | Certain VAT arrears uncovered by the office or shown in a correction after notice of an audit (art. 56b of the Tax Ordinance) |
The rates change along with the lombard rate. Before paying, check the rate for the day on podatki.gov.pl.
The reduced rate requires two things together: a legally effective correction filed no later than 6 months from the deadline for filing the declaration, and payment of the arrears within 7 days of the correction. It isn’t available for a correction filed after a notice of intent to open an audit, or after the office’s verification activities.
The PLN 8.70 threshold
Interest isn’t charged if it doesn’t exceed PLN 8.70 — three times the fee for a registered letter (art. 54 § 1 pkt 5 of the Tax Ordinance). The amount of PLN 8.70 is given by the Ministry of Finance’s calculator.
An example
Arrears of PLN 5,000, 30 days late, standard rate 10.50%:
PLN 5,000 × 30 × 10.50% ÷ 365 = PLN 43.15, rounded to PLN 43.
At the reduced rate of 5.25% it’s PLN 21.58, so PLN 22. With arrears of PLN 1,000 and 20 days late, it comes to PLN 5.75 — below the threshold, so you pay no interest.
Instead of calculating by hand, use the Ministry of Finance’s interest calculator (podatki.gov.pl → „Narzędzia i usługi”, Tools and services). You choose the standard, reduced or increased rate, and the calculator splits the period into stretches with different rates by itself.
Certificate of no arrears
A certificate of no arrears confirms that you have no arrears — or shows what they are. Banks ask for it for a loan, contracting authorities in tenders, and sometimes counterparties. There are two different documents: from the tax office and from ZUS (the Social Insurance Institution).
From the tax office
- Application: ZAS-W, through e-Urząd Skarbowy, in person or by post.
- Fee: through e-Urząd Skarbowy, with electronic delivery, no stamp duty. On paper — PLN 21 stamp duty, paid into the account of the city or municipal office where the tax office is located.
- Time: electronically, in as little as a few minutes; otherwise up to 7 days.
- Content: the certificate confirms the position on the day it’s issued. If there are arrears, the office issues a certificate of the arrears, with the period, the tax and the amount.
From ZUS
- Application: RWN, most conveniently on eZUS (ZUS’s online portal, formerly PUE ZUS), in the Płatnik (Payer) tab. A certificate from ZUS data can also be downloaded through biznes.gov.pl.
- Fee: none.
- Time: without undue delay, at the latest within 7 days.
- Note: if there’s any debt on your ZUS account, it won’t issue the certificate. First settle your contributions, or agree instalments or a deferral with ZUS.
How ZUS contributions and deadlines arise is described in the article on ZUS for a JDG.
The tax audit, briefly
A tax audit is a check by the tax office of whether your tax settlements comply with the rules. It usually begins with a notice of intent to open an audit. The audit can start no earlier than 7 days and no later than 30 days after the notice is delivered. There’s no notice, among other cases, for an audit of a VAT refund.
From this article’s point of view, three things matter:
- between the notice and the start of the audit a correction is still possible — the notice includes information about this right — but without the reduced interest rate,
- during the audit the right to a correction within its scope is suspended, and czynny żal is ineffective,
- a tax liability becomes time-barred 5 years after the end of the year in which the payment deadline passed. Once time-barred, the tax can, as a rule, no longer be demanded from you.
That’s why arrears put right early cost the least: lower interest, no penalty and a calm audit, if one ever comes.
Frequently asked questions
Does czynny żal exempt you from interest?
No. It only protects you from the penalty. You pay the tax and the late-payment interest in full.
Can czynny żal be filed with the tax office only online?
No. Online (e-Urząd Skarbowy, biznes.gov.pl, ePUAP) is the quickest, but the office will also accept a letter on paper or an oral notice recorded in a protocol.
How long do you have to file czynny żal?
The law sets no deadline. All that matters is that the czynny żal reaches the office before the office documents the matter itself or starts an audit.
A late document isn’t a problem yet. It only becomes one when the office finds out about it first.
💜💙 Your BravoLisa Team
This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.
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- Gov.pl — Elektroniczny czynny żal
- ISAP — Kodeks karny skarbowy, tekst jednolity Dz.U. 2025 poz. 633 (art. 16, 16a)
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- Ministerstwo Finansów — Kalkulator odsetek za zwłokę od zaległości podatkowych oraz opłaty prolongacyjnej
- Biznes.gov.pl — Zaświadczenie o niezaleganiu w podatkach
- KAS — Zaświadczenia o niezaleganiu w podatkach bez wizyty w urzędzie skarbowym
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