Filing dates and deadlines
Last reviewed 21 Aug 2023
Annual tax returns
Corporate income tax: annual tax return is submitted until the end of the 3rd month of the following tax year;
Personal income tax: anual tax return is submitted by the taxpayer until 30 April of the following year;
CIT / PIT prepayments are paid on a monthly basis - until 20th day of the following month; 'small taxpayers' or taxpayers starting up their business in a given tax year may choose quarterly prepayments - paid until 20th day of the following quarter; no interim CIT / PIT monthly or quarterly tax returns.
Entities collecting WHT from distibuted payments are obliged to submit yearly tax returns on collected WHT until the end of the 1st month of the following tax year.
VAT interim returns
VAT: monthly VAT returns are submitted along with detailed VAT records electronically in single unified SAF-T form until 25th day of the following month.
Quarterly VAT returns may be submitted by (a) 'small taxpayers' (i.e. in terms of VAT the ones whose turnover had not exceeded EUR 2 million gross in the preceding tax year) or (b) taxpayers applying CIT taxation of distributable net profits only and whose turnover had not exceeded the amount of expressed in PLN equivalent to the equivalent of EUR 4 million gross in the preceding tax year.
No annual VAT returns.
European Sales Listing
European Sales & Purchase Lists are submitted on a monthly basis only - until 25th day of the following month.
In case of later invoicing of supplies of goods, transaction reporting deadline may be postponed by one month.
