Form IFT-1R is used in Poland to report information on the income of personal income tax payers who are not tax residents of the Republic of Poland.
It must be submitted for each taxpayer for whom the tax payer (entrepreneur) has paid income tax in Poland (“at source”) or has shown exemptions from this tax.
The most common types of income may be:
- contract for specific work
- contract of mandate
- capital income
- services provided outside the country