2017 Tax Calendar | Poland

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Submission of VAT return and payment of VAT Th. Mo. Mo. Fr. Mo. We. Mo. Tu. Th. Mo.
We. Th.
for the previous calendar month for tax payers 25.1 26.2 26.3 25.5 26.6. 25.7 27.8 25.9 25.10 26.11
25.4 27.12
with a monthly tax obligation
Submission of VAT return and payment of VAT for
Th. We. We. Th.
the previous tax period for tax payers with a
VAT, Excise Duty

25.1. 25.4 25.7 25.10

quarterly tax obligation (small taxpayers)

Submission of EC Sales list for taxable entities

which have the obligation to submit a EC Sales Th. Mo. Mo. We. Fr. Mo. We. Mo. Tu. Th. Mo. Th.
list for the calendar month (only in electronic 25.1 26.2 26.3 25.4 25.5 26.6 25.7 27.8 25.9 25.10 26.11 27.12
form)

Submission of excise duty return and payment of Th. We.

Mo. Mo. Fr. Mo. We. Mo. Tu. Th. Mo. Th.
excise duty for the previous calendar month 25.1 25.4
26.2 26.3 25.5 26.6 25.7 27.8 25.9 25.10 26.11 27.12

Submission of the Intrastat declaration for the

previous calendar month.
We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Mo.
10.1 12.2 12.3 10.4 10.5 11.6 10.7 10.8 10.9 10.10 12.11 10.12
*intrastat declarations are submitted when intra-
Community transactions are carried out

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 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Payment of real estate tax by a legal entity

Estate

and organisational units without legal Th. Th. Mo. Tu. Fr. Mo. Th. Mo. Tu. Th. Mo.
Real

personality, in instalments proportionate to 15.2 15.3 16.4 15.5 15.6 16.7 16.8 17.9 16.10 15.11 17.12
the duration of the tax obligation

PPE - a lump sum of register income Mo. Tu. Tu. Fr. Mo. We. Fr. Mo. Th. Mo. Tu. Th.
tax, under which revenue is subject to taxation 22.1 20.2 20.3 20.4 21.5 20.6 20.7 20.8 20.9 22.10 20.11 20.12

Submission of PIT-28 tax return on registered We.

income 31.1

Payment of witholding tax on dividends, interest,

royalties and similar payments according to art. Mo. We. We. Mo. Mo. Th. Mo. Tu. Fr. Mo. We. Fr.
08.1 07.2 07.3 09.4 07.5 07.6 09.7 07.8 07.9 08.10 07.11 07.12
Income Tax (PIT, CIT)

26 CIT

Payment of monthly PIT/CIT advances for the

month following the month in which the income is Mo. Tu. Tu. Fr. Mo. We. Fr. Mo. Th. Mo. Tu. Th.
derived 22.1 20.2 20.3 20.4 21.5 20.6 20.7 20.8 20.9 22.10 20.11 20.12

Payment of PIT/CIT advances for the taxpayers

with a quaterly tax obligation (small taxpayers and Mo. Fr. Fr. Mo.
taxpayers starting their business activity) 22.1 20.4 20.7 22.10

Payment of PIT/CIT advances in simplified form

Mo. Tu. Tu. Fr. Mo. We. Fr. Mo. Th. Mo. Tu. Th.
equal to 1/12 of due PIT/CIT tax stated in a tax
22.1 20.2 20.3 20.4 21.5 20.6 20.7 20.8 20.9 22.10 20.11 20.12
return from the previous tax year

Submission of CIT-8 annual tax return on

corporate income tax and payment of tax Mo.
resulting from advances paid during the 02.4
year

Submission of CIT/TP simplified report on

Mo.
transactions with related parties (should be
02.4
submitted together with CIT-8 tax return)

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 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Submission of PIT-36/PIT-37 annual tax

return on personal income tax and payment Mo.
of tax resulting from advances paid during 30.4
the year

Submission of PIT/TP simplified report on Mo.

transactions with related parties (should be 30.4
submitted with PIT-36 tax return)
JPK

Th. Mo. Mo. We. Fr. Mo. We. Mo. Tu. Th. Mo. Th.
Submission of VAT records in electronical format
25.1 26.2 26.3 25.4 25.5 26.6 25.7 27.8 25.9 25.10 26.11 27.12
„JPK”

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E-mail: poland@accace.com
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