PIT-28 is a tax return for people using the lump-sum tax, which means those who pay tax on revenue (not on income). In practice: what counts is how much you earned “on invoices/receipts”, not how much you spent.
If you are a driver for Uber, Bolt, Freenow or a courier for Glovo, Uber Eats, Bolt Food, Wolt, Stuart, Jush and run a business (or rent something privately) and use the lump-sum scheme—PIT-28 is most often your form for the annual tax return.
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Who as a driver or courier files PIT-28
Most often, this declaration is submitted by a driver or courier who:
- runs a business taxed with a lump sum (e.g. transport services),
- earns revenue from private rental,
- settles taxes with a lump sum and is neither on the tax scale nor the flat tax.
Important: PIT-28 is for lump-sum taxpayers. If you are employed on a contract and get a PIT-11—you usually file PIT-37, not PIT-28.
PIT document and costs: many people get it wrong here
With the lump-sum tax, you do not deduct costs to obtain revenue like you can with the tax scale or flat tax. So fuel, servicing, tires, or leasing do not reduce tax in PIT-28 in the “classic” way.
This does not mean that documents are pointless—they may be needed for other purposes (e.g., VAT settlements), but in PIT-28 what matters is revenue and the proper lump-sum rate.
What lump-sum rates can a driver have
The rate depends on the type of services and classification (PKWiU). If you are unsure, it is best to check your CEIDG entry, agreement with accounting, or get an interpretation/classification.
Below is a simple cheat sheet to make understanding the tax return easier:
| What you do as a driver | What usually matters | Effect in PIT-28 |
|---|---|---|
| Transport services in business activity | Type of service and PKWiU | Pick the right lump-sum rate |
| Private rental (e.g., car rental) | Whether it’s private rental or a business | It goes to PIT-28, but may have a different rate |
| Several sources of revenue | Separation of revenues | In PIT-28, you report them separately by rates |
Guide: how to file PIT-28 step by step
Below we present a workflow that works for most people—it’s a short cheat sheet to help you get through the tax return process more efficiently.
Step 1: Gather your data (before you click anything)
Prepare:
- total revenue for the year (e.g., from your revenue records),
- information on whether you have one or several lump-sum tax rates,
- the deductions you want to use (if they apply to the lump-sum tax),
- login details for the e-Tax Office.
If you have an accountant/accounting office—ask for a summary of revenue per rate. It saves a ton of time.
Step 2: Enter the e-Tax Office and find e-PIT
The simplest way: file online using the e-Tax Office. The system often suggests the form, but you should still make sure it’s the PIT-28.
Step 3: Enter income and assign rates
This is the most important thing: don’t mix income subject to different rates together. If you have different types of services, separate them according to which lump-sum rate they should be under.
Step 4: Check for deductions and allowances you may be eligible for
With lump-sum tax, some allowances apply and some do not — so don’t just click through everything. The most common topics are:
- contributions (e.g., health/social — depending on the rules for a given year),
- allowances that do not require business expenses.
If you tell me whether you run your business only in PL and pay ZUS in the standard way, I can add a short section “allowances for your case.”
Step 5: Sign and send, then download the UPO
After sending, be sure to download the UPO (Official Receipt Confirmation). This is your “receipt” showing your tax filing went through.
The most common mistakes made by drivers and couriers with PIT-28 (and how to avoid them)
You can avoid them in 5 minutes, seriously:
- Choosing the wrong form (e.g., PIT-37 instead of PIT-28) – check your tax mode.
- Mixing up the lump-sum rates – separate income by type of service.
- Calculating expenses as if under the scale – with lump-sum tax, you usually can’t lower your tax with expenses.
- No UPO – without this you have no proof of submission.
- Leaving submission until the last minute – it’s better to avoid the stress, especially if you make a mistake while filling out the form.
When and where to file PIT-28
You submit PIT-28 electronically (most conveniently) or by another allowed method, but online is the fastest way and you’re least likely to make mistakes. Deadlines can change, so always check in the e-Tax Office or on podatki.gov.pl to get the current date for the given year.
Summary
If you’ve made it this far, here’s the most important thing: for drivers or couriers, PIT-28 is above all about entering income correctly and choosing the right lump-sum rate. Most mistakes happen not in the “calculations,” but by mixing various services into one box or reporting expenses as if using the tax scale.
Do it calmly: gather your data, separate income by rate, file your return online, and don’t forget to download the UPO. And if you want to be sure everything is correct (especially with several types of services), it’s worth consulting the rate or classification — it’s the easiest way to avoid corrections and stress later on.
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