What is voluntary disclosure (czynny żal)?
Voluntary disclosure (czynny żal) is a fiscal criminal law institution defined in Art. 16 of the Fiscal Penal Code (KKS). It allows avoiding penalties for committed fiscal misdemeanors or crimes — e.g., not filing PIT-38 on time. The condition is voluntary notification of the prosecution authority (head of the tax office) about the committed act and disclosure of its essential circumstances. When a return was not filed on time, it is the only way to avoid a fine — the correction route of Art. 16a KKS applies only to a return that has already been filed.
4 conditions for effective voluntary disclosure
- 1Notification of the prosecution authority — you must notify the head of the tax office in writing (or orally for the record) about committing a prohibited act, disclosing its essential circumstances
- 2Disclosure of co-perpetrators — if other persons participated in committing the act, you must identify them
- 3Payment of the evaded amount — you must pay all due tax with late payment interest within the deadline set by the authority (Art. 16 § 2 KKS)
- 4Surrender of items subject to forfeiture — if applicable (in the case of PIT-38, usually not applicable)
When voluntary disclosure won't work
Voluntary disclosure is ineffective in two cases (Art. 16 § 5 KKS):
- The prosecution authority already had documented information about the committed act — e.g., the tax office detected the missing declaration in their systems and initiated proceedings
- The prosecution authority has already begun official actions (audit, search, verification activities) aimed at detecting the act — unless those actions did not provide grounds for initiating proceedings
How to write a voluntary disclosure? Letter template
Below is a ready template for voluntary disclosure that you can adapt to your situation: [City, date] Head of the Tax Office in [city name] [office address] NOTIFICATION pursuant to Art. 16 § 1 of the Fiscal Penal Code I, the undersigned [first and last name], PESEL: [PESEL number], residing at [residential address], hereby notify of committing a prohibited act consisting of failure to file the annual income tax return from the disposal of securities (PIT-38) for the tax year [year] within the statutory deadline. The filing deadline was April 30, [year+1]. I am filing the declaration today. The overdue tax of [amount] PLN together with late payment interest of [interest amount] PLN will be paid to my tax micro-account today. The delay was due to [reason — e.g., unawareness of the tax obligation / health problems / force majeure]. I declare that I committed the act independently, without the participation of other persons. Yours sincerely, [signature] Attachments: 1. PIT-38 return for year [year] 2. Confirmation of tax and interest payment
Where and how to file voluntary disclosure?
- In person at the tax office — in writing or orally for the record, at the office competent for your place of residence
- By registered mail via Poczta Polska — to the address of the head of the tax office (date of posting = date of filing; note: applies only to Poczta Polska, not private couriers)
- Electronically via ePUAP — signed with trusted profile, qualified signature, or personal signature (e-ID)
- Via e-Urząd Skarbowy at podatki.gov.pl — log in and submit a general letter or use the dedicated voluntary disclosure form
A correction instead of voluntary disclosure (Art. 16a KKS)
Art. 16a KKS provides a separate route for a return that was filed but contained an error — e.g., a PIT-38 missing some transactions. A person who files a legally effective correction of the return and pays the whole arrears promptly or within the deadline set by the authority is not punished — without writing a separate notification. A correction is not legally effective if you file it during a tax audit or tax proceedings (Art. 81b of the Tax Ordinance). NOTE: this route does not cover failing to file PIT-38 on time — a late first return is not a correction, so in that case you need voluntary disclosure under Art. 16 KKS.
Most common mistakes that invalidate voluntary disclosure
- Filing voluntary disclosure after the tax office has already initiated proceedings or an audit
- Not paying the overdue tax and interest within the designated deadline
- Incomplete disclosure of circumstances (e.g., omitting part of the income)
- Not filing the overdue PIT-38 declaration — voluntary disclosure alone without the declaration is ineffective
- Filing voluntary disclosure through an attorney without proper authorization
Voluntary disclosure step by step
- 1Prepare the overdue PIT-38 declaration — calculate tax, include all transactions from the given year
- 2Calculate late payment interest — from the day after the payment deadline to the payment date, at 10.50% per year
- 3Write the voluntary disclosure letter — use the template above, adapt to your situation
- 4File PIT-38 declaration and voluntary disclosure — simultaneously, via e-PIT/ePUAP or in person
- 5Pay tax with interest — transfer to tax micro-account, on the same day
Voluntary disclosure only protects against fiscal criminal liability (fine, imprisonment). It does not exempt from the obligation to pay overdue tax and late payment interest. This information is educational — in complex cases, consult a tax advisor.
Frequently Asked Questions
Can voluntary disclosure be filed electronically?
Yes. Voluntary disclosure can be filed electronically via the ePUAP platform (signed with trusted profile) or via e-Urząd Skarbowy at podatki.gov.pl as a general letter. Both methods are equivalent to in-person delivery.
How much time do I have to file voluntary disclosure?
There is no statutory deadline. Voluntary disclosure is effective as long as the prosecution authority does not have documented information about the committed act and has not begun activities aimed at its detection. The sooner you file, the better the chances of effectiveness. Best: immediately after realizing the delay.
Do I need a lawyer to file voluntary disclosure?
No. Voluntary disclosure is a simple letter that anyone can file independently. The template above contains all required elements. A lawyer or tax advisor may be helpful in complex cases — e.g., when arrears are large or involve multiple tax years.
What happens after filing?
After effective voluntary disclosure, the authority does not initiate fiscal criminal proceedings. However, you must pay the overdue tax with interest — voluntary disclosure only exempts from the penalty (fine/imprisonment), not the tax itself. The tax office does not issue a formal decision acknowledging the disclosure — the absence of proceedings confirms its effectiveness.