Consider a hypothetical Polish resident with one account supplying PIT-8C and another supplying transaction statements. Reconcile both sets of records before completing the Polish return. Check each contracting entity’s reporting obligation and the transactions its documents cover.

What PIT-8C is and who issues it

PIT-8C is a Polish tax-information form under Article 39(3), not the taxpayer’s annual return or proof of payment. For the Article 30b transactions discussed here, issuing it does not mean the broker collected the annual tax. Other receipts, such as dividends, can have separate withholding rules. The statutory office and taxpayer deadlines fall at the end of January and February, subject to nonworking-day rules. For 2025 information, the corresponding deadlines were 2 February and 2 March 2026.

Read revenue and eligible costs according to the instrument and the statement’s scope. A share-sale receipt is not the same as a positive CFD settlement; “revenue equals gains on closed trades” is not a universal rule. For 2025, PIT-38 filing ran from 15 February to 30 April 2026. MF provides conditional automatic acceptance of the prepared return, but additional revenue or costs require the taxpayer to complete and submit the correct return. Automatic acceptance neither supplies missing records nor pays tax.

Check whether the specific entity issues PIT-8C and what Polish reporting obligations apply to it. Do not infer that a foreign-incorporated brand answers only to one domestic regulator or is universally outside Polish tax-information rules. If no PIT-8C is supplied, retain sufficient records to calculate the required Polish return yourself.

How to read a Polish PIT-8C correctly

Obtain the statement in the format your broker provides and reconcile its figures with the account records. Twój e-PIT uses information submitted to the administration by issuers; do not assume every broker offers an XML file for direct client import. Check the service’s actual filing procedure and add any information it lacks.

Check recognition rules and costs separately. An unrealized position is not automatically the same as a taxable receipt, but “closed trades only” does not describe every item in every PIT-8C. XTB’s Polish instruction includes resident clients’ CFD transactions and share/ETF sales, while excluding dividends and interest on free funds. Also verify whether a deductible expense is already included: an extra invoice does not justify adding it again, and a subscription, VPS or course is not automatically deductible.

Hypothetical PIT-8C figures for qualifying private Article 30b transactions in 2025
Total revenue (financial instruments)PLN 50,000 — correctly determined revenue within the model’s confirmed scope
Total cost of obtaining revenuePLN 30,000 — confirmed eligible costs, with included fees counted once
Taxable income from this account20,000 PLN — the difference between revenue and cost
Tax due on this partPLN 3,800 — basic 19% calculation assuming no other income, reliefs, foreign tax or separate obligations
What the broker forwards to the authoritiesA full copy of PIT-8C is sent to the taxpayer's tax office

Check the entity, year, accounts and transactions covered by each document. One statement can cover several subaccounts; two versions can instead be an original and its correction. For the same covered operations, reconcile the current confirmed values rather than adding both versions. Keep revenue and costs separately for the appropriate annual return.

Foreign brokers — what to do without a PIT-8C

No PIT-8C does not establish a tax exemption. A Polish resident must classify each income source and apply the relevant rules, including treaties where applicable. Qualifying private derivative income under Article 30b is generally filed on PIT-38 at 19%; other capital income, business income and special regimes require separate assessment.

Tax residence, the income’s source and classification, the contracting entity’s information obligations and any applicable treaty are separate checks. A foreign brand or missing PIT-8C does not itself resolve them.

Saxo’s instruction for clients resident in Poland describes a tax-report PDF and a detailed Excel appendix, not a PIT-8C. It provides PLN calculations and can cover linked subaccounts, but remains assistance for the client’s return. Check its source records, relevant period and other accounts; do not treat it as a guarantee of the final settlement.

Download the complete broker statement, including transaction dates, settlement currency, realized amounts and fees. CFD settlement currency depends on the contract and account; it is not universally USD or EUR and can be PLN. Use the actual currency and legal recognition date for each relevant amount.

Under Article 11a(1–2), convert foreign-currency revenue and costs using the average NBP rate from the last working day before the relevant revenue or cost date. Identify those tax dates first: they need not match each other or the closing date of a position. A Monday event uses Friday only if Friday was the relevant preceding working day. Check holidays and the applicable NBP table. Amounts already correctly established in PLN do not need another conversion merely because the broker is foreign.

A commission already in the total is not a new cost

A separate document may confirm a component already included. Before adding an expense, check its identifier and whether it is already in costs.

Scroll sideways to see the full diagram

A commission already in the total is not a new costFictional correct Polish PIT-8C for 2025, for private CFDs correctly within Article 30b(1), with documents confirming the cost breakdown. Revenue PLN 4,000; costs PLN 3,300: other valid costs PLN 3,150 and commission F17 of PLN 150 already included. Bars share a zero-to-4,000 PLN scale. Income is PLN 700. Adding the same commission again incorrectly gives costs PLN 3,450 and income PLN 550. Its document proves the commission exists, not that it was missing from PIT-8C.CHECK THE TOTAL’S COMPONENTS FIRSTOur correct Polish PIT-8C for 2025Revenue: PLN 4,000Costs: 3,150 + 150 = PLN 3,300Fee F17: PLN 150 already in costs02,0004,000PLN amounts — common scaleCorrect income: 4,000 − 3,300 = PLN 700After incorrect duplication: PLN 550

Assumptions: Fictional Polish PIT-8C for 2025; private CFDs correctly classified under Article 30b(1), one correct statement without amendment. All amounts are correctly determined in PLN. Revenue PLN 4,000 and costs PLN 3,300 cover the same scope. Model documents confirm that F17 is deductible and already included. There are no unreported additional costs, exemptions, other accounts or prior-loss deductions.

Our cost breakdown shows PLN 3,150 of other valid items plus PLN 150 commission F17. That already totals the statement’s PLN 3,300. Income: 4,000 − 3,300 = PLN 700. Adding F17 again invents costs of PLN 3,450 and reduces income to PLN 550.

MF’s PIT-38 brochure for 2025, Part C provides for adding relevant costs omitted by the statement’s issuer. “Omitted” matters: a separate document does not itself create an additional cost. Our commission is deductible and included; real classification needs supporting records.

Add columns for expense identifier, amount, supporting document and previous inclusion. Mark F17 “in PIT-8C costs” rather than another row increasing the total. This checks one component; it does not add an amended statement to the original.

Proof of a fee does not prove it was missing from the total.

Combining a Polish PIT-8C with your own spreadsheet

In Part C of PIT-38 for 2025, the first row receives the relevant data from Part D of PIT-8C; the second receives other qualifying revenue and costs. Follow MF’s instructions for any omitted costs and keep each source’s amounts separate. A later combined result does not authorize putting every receipt into one row or importing an unchecked annual net-P/L figure.

List revenues and deductible costs separately, with their relevant recognition dates, currencies and Article 11a conversion rates. Reconcile whether fees are already included in the broker’s result. A net-P/L column alone may not establish the separate amounts required by PIT-38. Avoid converting all items at one December rate.

Combining two accounts in one PIT-38 for 2025 — illustrative example
Document A: hypothetical PIT-8CRevenue PLN 50,000, eligible costs PLN 30,000, income PLN 20,000
Document B: hypothetical other recordsRevenue PLN 15,000, eligible costs PLN 20,000, loss PLN 5,000; amounts already correctly established in PLN
Combined income in PIT-38Revenue PLN 65,000 minus costs PLN 50,000 = income PLN 15,000; preserve the correct separate rows
Tax payablePLN 2,850 — 19% on PLN 15,000, assuming the same eligible category and no other deductions, exemptions, foreign tax or separate obligations
Deadline for filing and paymentOrdinary deadline for the 2025 return and tax: 30 April 2026; this is a past filing period

Missing PIT-8C does not remove a tax obligation, and automatic account-information exchange is not a calculation of taxable income. If 2025 figures were omitted or misstated, establish the correct return, whether a correction or late filing is needed, and any payment consequences under the applicable rules. Do not assume a broker correction automatically repairs the taxpayer’s return or that an information exchange proves an offence.

For a hypothetical confirmed correction covering the same operations, the original PLN 25,000 revenue and PLN 15,000 costs give PLN 10,000 income and PLN 1,900 basic tax. The corrected PLN 20,000 revenue and unchanged costs give PLN 5,000 income and PLN 950 tax. Adding both versions would incorrectly give PLN 45,000 revenue, PLN 30,000 costs and PLN 2,850 tax: PLN 1,900 above the correct model. Keep both documents for the audit trail, but sum one current value per covered item. Independent accounts must not be discarded as duplicates without identification.

Common mistakes when filing with PIT-8C

The following checks address recurring reconciliation errors. They are editorial guidance, not evidence of the author’s personal client work or an audit history.

  1. Assuming that no PIT-8C means no tax. Establish residence, the classified income and the actual return obligations. The document’s absence is not an exemption; neither does it establish that every broker receipt has identical treatment.
  2. Converting the whole year at a single December rate. Identify the relevant revenue and cost dates for foreign-currency amounts, then apply the appropriate preceding-working-day NBP rates. A net annual result may not establish those inputs.
  3. Treating every trading-adjacent expense as deductible. Establish eligibility, documentation, recognition date and whether the amount was already included. Broker fees are not exempt from checking, and an invoice for a course, subscription or server is not itself proof of deductibility.
  4. Confusing income categories. Aggregate only items that the applicable rules allow to be combined. Qualifying private derivative transactions and securities differ from dividends, interest, virtual-currency income, employment and business activity. The word “forex” or the use of PIT-38 alone does not establish unrestricted offsetting.
  5. Discarding records after filing. The ordinary limitation period is five years from the end of the year in which payment was due: for 2025 tax due in 2026, ordinarily through the end of 2031. Suspension, interruption or use in later settlements can require longer retention. Preserve source documents, corrections, calculations, UPO and payment evidence.

What to do tomorrow

  1. Collect the records actually available for each entity and year. Obtain PIT-8C where supplied, its corrections, complete statements and relevant source documents in the provider’s formats. Keep covered accounts, transactions and versions identifiable; PDF/XML/CSV availability is not universal.
  2. Build a reconciliation with tax-event dates. Record identifier, revenue or cost, currency, source amount, relevant tax date, NBP table/date and PLN amount. Preserve already correct PLN amounts and included fees. Use official NBP records; our taxes section explains the workflow.
  3. Reconcile the Polish broker PIT-8C against your own trade log. Export the trading platform history to CSV and compare gain and loss totals with the PIT-8C figures. If the totals do not agree, write to the broker straight away rather than on the eve of the deadline — a brokerage can issue a corrected PIT-8C, but it needs time to do so, and you need correct data before you send the return.
  4. Check the already completed 2025 filing period. Review the prepared or filed PIT-38 in Twój e-PIT, reconcile missing data and determine whether correction or late filing is required. Do not assume client XML import or automatic acceptance repairs omissions. Keep UPO and separate payment confirmation. Use the proper-year instructions for current records.
  5. Seek advice when the classification or records are uncertain. Cross-border residency, unfamiliar contracts, business activity or missing records can justify professional help. No universal income threshold, account-count trigger or consultation price is established here.

Related reading: how to settle forex taxes in Poland — full PIT-38 guide for beginners; tax residency for a forex trader — when moving abroad changes your filing; PIT-38 in Poland — form details and deadlines.