Deregulation

How it was?

Many employees still received tax forms in paper format.

Although PIT-11 tax forms were already submitted electronically to the taxadministration, many employers continued to provide them to employees onpaper. This created additional costs and slowed the exchange of information.

 

What has changed?

PIT-11 forms can now be delivered electronically as a standard practice.

The rules have been clarified to explicitly allow employers to provide PIT-11forms electronically, for example through employee portals or by email. Papercopies are only used when necessary.

 

Who benefits?

Reducing paperwork for more than 24 million tax forms annually.

The Ministry of Finance published official guidance entitled Forms andMethods of Delivering PIT-11 Information by Withholding Agents and OtherObligated Entities. The guidance confirmed that PIT-11 forms may beprovided electronically and are not limited to paper delivery. As a result, uncertainties regarding the acceptable methods of delivering PIT-11 formshave been eliminated. In 2025, a total of 24,6 mln PIT-11 forms weresubmitted, highlighting the significant scale and impact of this simplification.