Poland’s Ministry of Finance quietly updated its bilingual tax guide for Ukrainian residents on 23 February, clarifying when to use a PESEL national ID versus a NIP tax number in 2025 returns. The online brochure stresses that Ukrainians under temporary protection who did not run a business last year must file using their PESEL, even if they performed gig-economy work via Polish apps.
The guidance matters because roughly 300,000 Ukrainian employees are now preparing their first digital PIT-37 filings within the new e-Urząd Skarbowy portal. Mistakes can freeze refunds for months, delaying relocation reimbursements and mobility allowances. Employers are therefore encouraged to issue year-end IFT-1R income statements with both identifiers to reduce mismatch rejections.
![Polish Tax Office Updates 2025 Income Guide for Ukrainian Workers—Emphasis on PESEL vs. NIP]()
Amid these procedural nuances, many Ukrainians also navigate visa renewals and cross-border travel formalities. VisaHQ’s Poland portal (https://www.visahq.com/poland/) simplifies the paperwork by allowing users to check visa requirements, generate invitation letters and track application status online, giving HR teams and individual travellers a one-stop resource that complements the Ministry’s tax guidance.
The document also explains how days spent outside Poland—common for commuters working in Germany’s border regions—affect tax residency tests. Ukrainians present in Poland for more than 183 days retain unlimited tax liability even if they exceeded the new 30-day travel cap in the immigration law taking effect on 5 March.
Mobility teams should distribute the refreshed guide and, where possible, offer payroll-clinic webinars in Ukrainian. Failure to file correctly may result in PLN 1,600 late-penalties and jeopardise future residence-permit renewals, which now require proof of cleared fiscal obligations.
The guidance matters because roughly 300,000 Ukrainian employees are now preparing their first digital PIT-37 filings within the new e-Urząd Skarbowy portal. Mistakes can freeze refunds for months, delaying relocation reimbursements and mobility allowances. Employers are therefore encouraged to issue year-end IFT-1R income statements with both identifiers to reduce mismatch rejections.
Amid these procedural nuances, many Ukrainians also navigate visa renewals and cross-border travel formalities. VisaHQ’s Poland portal (https://www.visahq.com/poland/) simplifies the paperwork by allowing users to check visa requirements, generate invitation letters and track application status online, giving HR teams and individual travellers a one-stop resource that complements the Ministry’s tax guidance.
The document also explains how days spent outside Poland—common for commuters working in Germany’s border regions—affect tax residency tests. Ukrainians present in Poland for more than 183 days retain unlimited tax liability even if they exceeded the new 30-day travel cap in the immigration law taking effect on 5 March.
Mobility teams should distribute the refreshed guide and, where possible, offer payroll-clinic webinars in Ukrainian. Failure to file correctly may result in PLN 1,600 late-penalties and jeopardise future residence-permit renewals, which now require proof of cleared fiscal obligations.
