Czynny żal in 2026 — template and filing via e-Tax Office

Czynny żal (voluntary disclosure) is a notification to the tax office about one's own failure — a late return, tax not paid on time or a bookkeeping error — that protects against a penalty under the Fiscal Penal Code. It works only if filed before the tax office discovers the problem on its own and if the arrears are paid. For several years now it can also be sent electronically through the e-Tax Office (e-Urząd Skarbowy).

When czynny żal makes sense and when a correction is enough

The most common situations in which entrepreneurs file czynny żal:

• a JPK_V7 file, annual return or ZUS declaration was sent after the deadline,
• an income tax or VAT advance was paid late,
• a remitter did not transfer withheld advances on salaries on time,
• an invoice was not issued or recorded on time.

If the problem was only an incorrect content of a return filed on time, often the correction alone is enough. Article 16a of the Fiscal Penal Code relieves of a penalty a person who filed a legally effective return correction, on the condition that any arrears are promptly paid. Czynny żal (Article 16) covers a wider range of events, including delays that no correction will fix.

Conditions for effectiveness

Protection from the penalty works when three conditions are met jointly:

1. The notification discloses the essential circumstances of the act — what happened, when, which tax it concerns and who was involved.
2. The arrears are paid in full within the time set by the authority. In practice, it is best to pay them immediately, before filing the notification, together with default interest.
3. The tax office did not know about the failure earlier.

The notification is ineffective if the authority already had clearly documented knowledge of the act or started actions aimed at uncovering it, such as an audit or a verification activity — unless those actions did not provide grounds to initiate proceedings. Protection also does not apply, among others, to a person who directed the act or incited another to commit it.

The regulations do not set a fixed deadline for filing czynny żal. The order matters: the notification must reach the tax office before it takes up the case on its own initiative. For this reason it is safest to file it on the same day as the late return.

What to include — a template outline

There is no official paper form. The letter should contain:

1. the filer's details: name or company name, NIP, address, phone or e-mail,
2. the addressee: the head of the tax office competent for the taxpayer,
3. a title: "Notification of committing a prohibited act (czynny żal)",
4. a description of the event: which obligation was not fulfilled, for which period and by what deadline it should have been fulfilled,
5. the reason for the failure — brief and factual, e.g. illness, system failure, oversight when changing accounting firm,
6. information on remedying it: the date the return was filed, the date and amount of tax payment with interest,
7. a request to refrain from imposing a penalty and a signature.

Sample description: "The JPK_V7M file for March 2026, due by 27 April 2026, was filed by me on 12 May 2026. The tax of PLN 3,450 together with default interest was paid on 12 May 2026. The delay resulted from a hospital stay from 20 to 30 April." A concise, specific description works better than general apologies.

How to file czynny żal electronically

The Fiscal Penal Code expressly allows the notification to be filed through an account on the e-Tax Office (Article 16 § 4a). The procedure is as follows:

1. Log in to the e-Tax Office, for example via profil zaufany (trusted profile), online banking or e-dowód (e-ID card).
2. Select the service for the notification of a prohibited act and complete the form or attach the letter.
3. Attach evidence: payment confirmations, confirmation of filing the return and, if applicable, documentation of the reason (e.g. a medical certificate).
4. Send and save the filing confirmation — this is proof of date and may prove crucial.

The paper form is still available (in person or by registered mail), as is an oral notification recorded at the tax office. A company or individual may be represented by a proxy, but the notification concerns a specific person responsible for tax matters.

Interest: when it can be lower

Czynny żal does not relieve of default interest. The Tax Ordinance Act, however, provides a reduced rate — 50% of the standard rate — if the return correction is filed no later than 6 months after the filing deadline and the arrears are paid within 7 days of the correction (Article 56a of the Tax Ordinance Act). The reduced rate does not apply, among others, after delivery of a notice of an intended audit. Very low interest — not exceeding three times the postal fee for a registered letter — is not charged at all.

What happens after filing

The tax office usually does not issue a separate decision "accepting" czynny żal. If the arrears have not been paid, the authority sets a payment deadline — missing it means losing the protection. When all conditions are met, fiscal penal proceedings are not initiated or are discontinued. In case of doubt the tax office may request explanations or documents.

Repeated failures are a signal that the organisation of settlements needs to change. Typical sources of problems are described in the article on errors in accounting.

How Good Balance can help

We prepare czynny żal together with the return correction and interest calculation, and in cases where it is unclear whether a correction alone is enough, we assess the risk and advise on the best path. When the failure stems from unclear rules, we help obtain an individual tax interpretation so that the problem does not recur.