Do not forget about the key financial dates and deadlines in 2018 in Poland. Download our 2018 Tax Calendar for Poland and keep an eye on the main statutory filing obligations in order to avoid any penalties!

1. Tax Calendar | Poland
2018

2. Monthly tasks for you
Not necessarily tax related
#accacelife
www.accace.com
www.accace.pl

3. January 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat* declaration for the previous calendar month.
*intrastat declarations are submitted when intra-Community transactions are carried out
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers
starting their business activity)
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation
(small taxpayers)
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
Income Tax (PIT, CIT)
- Submission of PIT-28 tax return on registered income
08
22
25
31
January
10

4. Learn a magic trick
#accacelife
www.accace.com
www.accace.pl

5. February 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
15
20
February
26
12

6. Dance to your favourite song
#accacelife
www.accace.com
www.accace.pl

7. March 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
12
15
March
20
26

8. Do a photo shooting
#accacelife
www.accace.com
www.accace.pl

9. April 2018
Income Tax (PIT, CIT)
- Submission of CIT-8 annual tax return on corporate income tax and payment of tax resulting from advances paid during the year
- Submission of CIT/TP simplified report on transactions with related parties (should be submitted together with CIT-8 tax return)
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month // *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity)
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers)
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
Income Tax (PIT, CIT)
- Submission of PIT-36/PIT-37 annual tax return on personal income tax and payment of tax resulting from advances paid during the year
- Submission of PIT/TP simplified report on transactions with related parties (should be submitted with PIT-36 tax return)
02
09
10
16
20
April
25
30

10. Wake up 30 minutes
earlier and make yourself
a really tasty breakfast
#accacelife
www.accace.com
www.accace.pl

11. May 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
10
15
21
25
May

12. Improve your handwriting
#accacelife
www.accace.com
www.accace.pl

13. June 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
11
15
June
20
26

14. Buy a dressy outfit
#accacelife
www.accace.com
www.accace.pl

15. July 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity)
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers)
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
09
10
16
20
25
July

16. Delete apps you
don’t need anymore
#accacelife
www.accace.com
www.accace.pl

17. August 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
10
16
20
27
August

18. Wish someone a great day
#accacelife
www.accace.com
www.accace.pl

19. September 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
10
17
September
20
25

20. Go to a concert
#accacelife
www.accace.com
www.accace.pl

21. October 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity)
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers)
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
08
10
16
22
25
October

22. Set a goal that will motivate you
to get up in the morning
#accacelife
www.accace.com
www.accace.pl

23. November 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
12
15
20
November
26

24. Test drive your dream car
#accacelife
www.accace.com
www.accace.pl

25. December 2018
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- 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
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- 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
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
- 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)
- Submission of excise duty return and payment of excise duty for the previous calendar month
JPK
- Submission of VAT records in electronical format „JPK”
07
10
17
20
December
27

26. Go have a party with your friends
#accacelife
www.accace.com
www.accace.pl

27. About Accace
With more than 550 professionals, over 2000 international companies as customers and branches
in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in
Central and Eastern Europe.
Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine,
Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia.
Locations in other European countries and globally are covered via Accace’s trusted network of partners.
More about us: www.accace.com | www.accace.pl
E-mail: poland@accace.com

28. What is your next challenge?
#accacelife
www.accace.com
www.accace.pl