2018 Tax Calendar | Poland
VAT, Excise Duty
Jan Feb Mar Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
Th. 25.1
Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers)
Th. 25.1.
Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form)
Th. 25.1
Submission of excise duty return and payment of excise duty for the previous calendar month Submission of the Intrastat declaration for the previous calendar month. *intrastat declarations are submitted when intra-
Th. 25.1
We. 10.1
Mo. 26.2
Mo. 26.3
Apr May Jun We. 25.4
Fr. 25.5
Mo. 26.6.
Jul Aug Sep We. 25.7
Mo. 27.8
Tu. 25.9
Th. 25.10
Mo. 26.11
Th. 27.12
Th. 25.10
Mo. 26.11
Th. 27.12
Th. 25.10
We. 25.7
We. 25.4
Oct Nov Dec
Mo. 26.2
Mo. 26.3
We. 25.4
Fr. 25.5
Mo. 26.6
We. 25.7
Mo. 27.8
Mo. 26.2
Mo. 26.3
We. 25.4
Fr. 25.5
Mo. 26.6
We. 25.7
Mo. 27.8
Tu. 25.9
Th. 25.10
Mo. 26.11
Th. 27.12
Mo. 12.2
Mo. 12.3
Tu. 10.4
Th. 10.5
Mo. 11.6
Tu. 10.7
Fr. 10.8
Mo. 10.9
We. 10.10
Mo. 12.11
Mo. 10.12
Tu. 25.9
Community transactions are carried out
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Income Tax (PIT, CIT)
Real Estate
Jan Feb Mar Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation
Apr May Jun Jul Aug Sep
Oct Nov Dec
Th. 15.2
Th. 15.3
Mo. 16.4
Tu. 15.5
Fr. 15.6
Mo. 16.7
Th. 16.8
Mo. 17.9
Tu. 16.10
Tu. 20.2
Tu. 20.3
Fr. 20.4
Mo. 21.5
We. 20.6
Fr. 20.7
Mo. 20.8
Th. 20.9
Mo. 22.10
Tu. 20.11
Th. 20.12
Th. 15.11
Mo. 17.12
PPE - a lump sum of register income tax, under which revenue is subject to taxation
Mo. 22.1
Submission of PIT-28 tax return on registered income
We. 31.1
Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Mo. 08.1
We. 07.2
We. 07.3
Mo. 09.4
Mo. 07.5
Th. 07.6
Mo. 09.7
Tu. 07.8
Fr. 07.9
Mo. 08.10
We. 07.11
Fr. 07.12
Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
Mo. 22.1
Tu. 20.2
Tu. 20.3
Fr. 20.4
Mo. 21.5
We. 20.6
Fr. 20.7
Mo. 20.8
Th. 20.9
Mo. 22.10
Tu. 20.11
Th. 20.12
Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity)
Mo. 22.1
Tu. 20.11
Th. 20.12
Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
Mo. 22.1
Fr. 20.4
Tu. 20.2
Tu. 20.3
Fr. 20.4
Submission of CIT-8 annual tax return on corporate income tax and payment of tax resulting from advances paid during the year
Mo. 02.4
Submission of CIT/TP simplified report on transactions with related parties (should be submitted together with CIT-8 tax return)
Mo. 02.4
Fr. 20.7
Mo. 21.5
We. 20.6
Fr. 20.7
Mo. 22.10
Mo. 20.8
Th. 20.9
Mo. 22.10
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Jan Feb Mar Submission of PIT-36/PIT-37 annual tax return on personal income tax and payment of tax resulting from advances paid during the year
JPK
Jul Aug Sep
Oct Nov Dec
Mo. 30.4
Mo. 30.4
Submission of PIT/TP simplified report on transactions with related parties (should be submitted with PIT-36 tax return)
Submission of VAT records in electronical format „JPK”
Apr May Jun
Th. 25.1
Mo. 26.2
Mo. 26.3
We. 25.4
Fr. 25.5
Mo. 26.6
We. 25.7
Mo. 27.8
Tu. 25.9
Th. 25.10
Mo. 26.11
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Th. 27.12