VATmonthly
JPK_V7M — monthly VAT
by the 25th of each month
JPK_V7M file (records and declaration parts) together with payment of VAT for the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
Key tax and social-security deadlines in Poland for 2026 — VAT, PIT, CIT, ZUS.
We've gathered the core filing and payment deadlines for businesses in Poland. All dates refer to 2026 and typical taxpayers; individual obligations may differ.
by the 25th of each month
JPK_V7M file (records and declaration parts) together with payment of VAT for the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 25th monthly (records part); declaration — 25 April, 25 July, 25 October 2026, 25 January 2027
Records part filed monthly; declaration part and VAT payment due by the 25th of the month following the quarter.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 25th of the month following the transactions
Electronic summary of intra-EU transactions (goods and services).
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 20th of each month
PIT advances withheld from salaries of employees and contractors in the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 20th of each month
Monthly lump-sum (ryczałt) advance on recorded revenue for the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by 30 April 2026
Annual personal income tax return for 2025 together with any tax due.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by 31 March 2026
Annual CIT-8 return for the tax year ending 31 December 2025 together with payment of tax due.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 20th of each month
Social-security and health contributions of the entrepreneur for the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by the 15th of each month
Social-security contributions paid by the employer for employees and contractors for the previous month.
Late filing triggers statutory interest for delay and a risk of a tax penalty.
by 15 July 2026
Approved financial statements filed with the KRS registry within 15 days of approval by the shareholders' meeting (typically by 30 June).
Late filing triggers statutory interest for delay and a risk of a tax penalty.
If a deadline falls on a Saturday, Sunday or public holiday, it is postponed to the next working day.
We'll take over your bookkeeping and keep track of every deadline for you.