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. VAT,ExciseDuty
Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
2017 Tax Calendar | Poland
Submission of excise duty return and payment of
excise duty for the previous calendar month
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 the Intrastat declaration for the
previous calendar month.
*intrastat declarations are submitted when intra-
Community transactions are carried out
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)
www.accace.com | www.accace.pl
Th.
25.1
Mo.
26.3
Mo.
26.2
We.
25.4
Mo.
26.6.
Fr.
25.5
We.
25.7
Tu.
25.9
Mo.
27.8
Th.
25.10
Th.
27.12
Mo.
26.11
Th.
25.1.
We.
25.4
We.
25.7
Th.
25.10
Th.
25.1
Mo.
26.6
Th.
27.12
Mo.
26.11
Th.
25.1
We.
25.7
Th.
27.12
Mo.
26.11
We.
10.1
Mo.
12.3
Mo.
12.2
Tu.
10.4
Th.
10.5
Tu.
10.7
Mo.
10.9
We.
10.10
Mo.
10.12
Mo.
12.11
Fr.
10.8
Mo.
11.6
Mo.
26.6
Mo.
26.2
Mo.
26.2
Mo.
26.3
Mo.
26.3
We.
25.4
We.
25.4
Fr.
25.5
Fr.
25.5
We.
25.7
Th.
25.10
Th.
25.10
Mo.
27.8
Mo.
27.8
Tu.
25.9
Tu.
25.9

2. 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
PPE - a lump sum of register income
tax, under which revenue is subject to taxation
Submission of PIT-28 tax return on registered
income
Payment of monthly PIT/CIT advances for the
month following the month in which the income is
derived
Payment of witholding tax on dividends, interest,
royalties and similar payments according to art.
26 CIT
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
IncomeTax(PIT,CIT)
Real
Estate Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
www.accace.com | www.accace.pl
Payment of PIT/CIT advances for the taxpayers
with a quaterly tax obligation (small taxpayers and
taxpayers starting their business activity)
We.
31.1
Mo.
22.1
Tu.
20.3
Tu.
20.2
Fr.
20.4
We.
20.6
Mo.
21.5
Fr.
20.7
Th.
20.9
Mo.
20.8
Mo.
22.10
Th.
20.12
Tu.
20.11
Th.
15.3
Th.
15.2
Mo.
16.4
Tu.
15.5
Mo.
16.7
Tu.
16.10
Mo.
17.12
Th.
15.11
Th.
16.8
Mo.
17.9
Fr.
15.6
Mo.
09.4
Th.
07.6
Mo.
07.5
Mo.
09.7
Fr.
07.9
Tu.
07.8
Mo.
08.10
Fr.
07.12
We.
07.11
Mo.
08.1
We.
07.2
We.
07.3
Mo.
22.1
Tu.
20.3
Tu.
20.2
Fr.
20.4
We.
20.6
Mo.
21.5
Fr.
20.7
Th.
20.9
Mo.
20.8
Mo.
22.10
Th.
20.12
Tu.
20.11
Mo.
22.1
Fr.
20.4
Fr.
20.7
Mo.
22.10
Mo.
22.1
Tu.
20.3
Tu.
20.2
Fr.
20.4
We.
20.6
Mo.
21.5
Fr.
20.7
Th.
20.9
Mo.
20.8
Mo.
22.10
Th.
20.12
Tu.
20.11
Mo.
02.4
Mo.
02.4
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)

3. Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
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.
E-mail: poland@accace.com
www.accace.com | www.accace.pl
Submission of VAT records in electronical format
„JPK”
JPK
Th.
25.1
We.
25.7
Th.
27.12
Mo.
26.11
Mo.
26.6
Mo.
26.2
Mo.
26.3
We.
25.4
Fr.
25.5
Th.
25.10
Mo.
27.8
Tu.
25.9
Mo.
30.4
Mo.
30.4
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)