What Is a Voluntary Disclosure and Why Is It Worth Filing One?
Amid the multitude of obligations, it is easy to forget to submit a VAT, CIT, or PIT return on time, send a JPK file, or pay a tax due. In such situations, a voluntary disclosure to the tax office comes to the rescue—a mechanism that allows one to avoid fiscal criminal liability.
A voluntary disclosure is an institution regulated under Article 16 of the Fiscal Penal Code (FPC). It allows a taxpayer to voluntarily admit to having committed an error before the tax office becomes aware of it. As a result, one can avoid a fine, a penalty notice, or fiscal penal proceedings.
Legal Basis of Voluntary Disclosure – Article 16 of the Fiscal Penal Code
Pursuant to Article 16 of the FPC, a person who has committed a prohibited act is not subject to punishment if they notify the prosecuting authority thereof and disclose all circumstances of the case. In practice, this means that a voluntary disclosure is effective only if the tax office has not yet initiated proceedings against the taxpayer.
How Does Voluntary Disclosure Work in Practice?
Submitting a voluntary disclosure requires three elements:
- Voluntariness – the taxpayer independently discloses their error.
- No ongoing control – the tax office must not already be conducting verification or inspection activities.
- Rectification of the breach – e.g. payment of outstanding tax or submission of the required return.
If these conditions are met, the voluntary disclosure “resets” the guilt and allows one to avoid financial consequences.
When Should a Voluntary Disclosure Be Submitted to the Tax Office?
The most common situations in which a voluntary disclosure is required include:
- failure to submit VAT, PIT, or CIT returns on time,
- delay in submitting the JPK_VAT file,
- errors in tax calculations,
- late payment of tax – in such cases, the disclosure is the only way to avoid a penalty notice,
- failure to submit required information (e.g. ORD-U, IFT-2R).
The sooner the letter is submitted, the greater the chance of its effectiveness.
How to Write a Voluntary Disclosure to the Tax Office Step by Step
When drafting the disclosure, it is worth remembering that the document should be simple, factual, and sincere. It should include:
- taxpayer’s details (first name, last name, tax identification number, address),
- details of the tax office,
- a precise description of the offence (e.g. “failure to submit the VAT-7 return for May 2025 on time”),
- reasons for the breach (e.g. illness, mistake, oversight),
- information that the breach has already been remedied or will be remedied immediately,
- handwritten signature or electronic signature.
Voluntary Disclosure Template – Sample Forms for Download
Voluntary disclosure – Word template
Voluntary disclosure – PDF template
How to Submit a Voluntary Disclosure to the Tax Office?
You have several options:
- Traditionally – by sending a registered letter to the tax office,
- In person – by submitting it at the tax office’s registry,
- Electronically (online voluntary disclosure) – via ePUAP or the e-Tax Office.
The most convenient option is online submission—simply log in using a trusted profile and send the document electronically.
Online Voluntary Disclosure via the e-Tax Office – Step-by-Step Instructions
- Go to the e-Tax Office.
- Log in using a Trusted Profile or e-ID.
- Select the option “Submit a general letter to the office.”
- Enter the voluntary disclosure in the “Content” field.
- Attach the required files (e.g. corrected return).
- Submit and keep the UPO – Official Confirmation of Receipt.
Conditions for an Effective Voluntary Disclosure – When Does It Not Work?
Submitting a disclosure does not always guarantee avoidance of a penalty. For the letter to be effective, three basic conditions must be met:
- Voluntary submission – the taxpayer informs the tax office of the error on their own initiative. If the tax office has already initiated an inspection or verification activities, the disclosure will not be effective.
- No prior notification – if the tax authorities obtained information about the violation earlier, e.g. from a JPK report or a tip-off, this institution cannot be used.
- Remedying the damage – the overdue return must be submitted or the missing tax paid.
In other words, voluntary disclosure works only if the tax office has not yet taken an interest in the taxpayer. Therefore, it is worth acting immediately upon discovering the error.
Voluntary Disclosure and Lack of Knowledge – Can a Penalty Be Avoided Due to Unawareness?
A frequent question is whether a voluntary disclosure can be submitted when the violation occurred due to lack of knowledge, e.g. unfamiliarity with new tax regulations.
The answer is: yes, it can—but it must be properly justified.
Example: an entrepreneur was unaware that a new deadline for submitting the JPK_V7 file applied from 2025. As soon as they learned of the mistake, they submitted the overdue file and a voluntary disclosure.
In such a situation, the tax office usually considers the voluntary disclosure effective, provided that the violation did not result from gross negligence.
Most Common Mistakes When Submitting a Voluntary Disclosure
Many taxpayers lose the opportunity to avoid a penalty due to seemingly minor mistakes. The most common include:
- submitting the disclosure after an inspection has been initiated,
- failing to indicate the reason for the breach,
- not attaching the corrected return or failing to pay the tax due,
- submitting the document to the wrong tax office,
- sending only the correction without the disclosure letter.
Tip: it is best to submit the disclosure and the corrected return at the same time—this ensures that the documents are reviewed together.
Does a Voluntary Disclosure Always Protect Against a Penalty? – Important Exceptions
Not in every situation will the tax office accept a voluntary disclosure, in particular:
- if the office already has knowledge of the violation (e.g. from a JPK report),
- if the disclosure was submitted too late,
- if the breach was intentional or repeated,
- or if the taxpayer failed to remedy the error (e.g. did not pay the arrears).
It is worth noting, however, that even if the voluntary disclosure does not fully exempt one from liability, it may significantly mitigate the penalty.
FAQ
What is a voluntary disclosure?
A voluntary disclosure is a written notification to the tax office in which the taxpayer admits to having made an error (e.g. failing to submit a return). This allows them to avoid a penalty, provided that the office has not yet initiated proceedings.
How do I write a voluntary disclosure to the tax office?
The letter should describe what happened, why the error occurred, and confirm that it has already been remedied. Simple language, sincerity, and reference to Article 16 of the FPC are sufficient.
How can I submit a voluntary disclosure to the tax office?
It can be submitted in person, by mail, or electronically (online voluntary disclosure). The most convenient method is via the e-Tax Office or the ePUAP platform.
Does a voluntary disclosure apply to late payment of tax?
Yes. If you pay the tax after the deadline and submit a voluntary disclosure at the same time, you will avoid fiscal penal sanctions. It is important to do so before the office becomes aware of the issue.
Can I submit a voluntary disclosure online?
Yes, you can use the “General letter to the office” service in the e-Tax Office. Enter the voluntary disclosure in the content field and attach the necessary documents.
Author:
Elżbieta Pazdrowska, Junior Manager at the Katowice office of MDDP Outsourcing Polska
