Entrepreneur's Obligations — 2026 Tax Deadline Calendar

Running a business in Poland comes with a range of tax and social security obligations, each with strict deadlines. Missing even one can result in interest charges, penalties, and in extreme cases — fiscal criminal proceedings. This guide gathers all the key deadlines in one place so you never miss any of them.

Monthly Deadlines

By the 7th of the Month

| Obligation | Who | Details | |-----------|-----|---------| | PCC tax | Taxpayers liable for civil transactions tax | PCC-3 declaration and payment for the previous month's transactions |

By the 15th of the Month

| Obligation | Who | Details | |-----------|-----|---------| | ZUS contributions (legal entities) | Sp. z o.o., partnerships, joint-stock companies | ZUS DRA declaration + contribution payment for the previous month |

By the 20th of the Month

This is the busiest deadline in any given month — several obligations coincide:

| Obligation | Who | Details | |-----------|-----|---------| | PIT advance payment | Entrepreneurs on progressive scale, flat tax, or lump sum | Income tax advance for the previous month (or quarter, if settling quarterly) | | CIT advance payment | CIT taxpayers (sp. z o.o., SA, etc.) | CIT advance for the previous month | | ZUS contributions (sole traders) | Sole traders (JDG), civil partnership partners | ZUS DRA declaration + contribution payment for the previous month | | PIT-8AR | Payers of flat-rate PIT | Payment of flat-rate tax on income from contracts under 200 PLN, interest, etc. |

By the 25th of the Month

| Obligation | Who | Details | |-----------|-----|---------| | JPK_V7M | Active VAT taxpayers settling monthly | JPK_V7M file (declaration + register part) for the previous month | | JPK_V7K (register) | Small VAT taxpayers settling quarterly | Register part of JPK_V7K for the previous month | | VAT payment | Active VAT taxpayers | VAT payment for the previous month (or quarter) | | VAT-UE | Taxpayers conducting intra-Community transactions | Summary information on intra-Community supplies, acquisitions, and cross-border services | | JPK_V7K (declaration) | Small quarterly taxpayers | Declaration part for the previous quarter (filed in the month after the quarter ends) |

Annual Deadlines — 2026 Calendar

January

| Deadline | Obligation | Details | |----------|-----------|---------| | 31 January | PIT-11, PIT-8C, PIT-R | Submit employee and contractor income information to the tax office (electronic version) | | 31 January | PIT-4R | Annual declaration of PIT advances collected by the payer |

February

| Deadline | Obligation | Details | |----------|-----------|---------| | 28 February | PIT-11, PIT-8C | Provide employees and contractors with their income statements |

March

| Deadline | Obligation | Details | |----------|-----------|---------| | 31 March | CIT-8 | Annual corporate income tax return for the previous year | | 31 March | Financial statements | Prepare annual financial statements (entities required to keep full accounting records) |

April

| Deadline | Obligation | Details | |----------|-----------|---------| | 30 April | PIT-36, PIT-36L, PIT-28, PIT-37, PIT-38, PIT-39 | Annual personal income tax return for the previous year |

June

| Deadline | Obligation | Details | |----------|-----------|---------| | 30 June | Financial statements — approval | Approval of annual financial statements by owners / shareholders' meeting |

July

| Deadline | Obligation | Details | |----------|-----------|---------| | 15 July | Financial statements — filing with KRS | Submit approved statements to the Financial Documents Repository (KRS) | | 31 July | JPK CIT | Submit JPK_KR file (accounting books) by CIT taxpayers — new obligation from 2025, initially for large entities (from 2026 — also smaller ones) |

September

| Deadline | Obligation | Details | |----------|-----------|---------| | 30 September | Audit report | Submit the statutory auditor's report (entities subject to mandatory audit) |

Quarterly Settlement — An Alternative

Some obligations can be fulfilled quarterly rather than monthly:

Quarterly PIT/CIT Advances

Small taxpayers (revenue up to 2 million EUR) and those starting a business can opt for quarterly advance payments. Quarterly advances are due by the 20th of the month following the quarter:

  • Q1 (January–March): by 20 April
  • Q2 (April–June): by 20 July
  • Q3 (July–September): by 20 October
  • Q4 (October–December): by 20 January of the following year

Quarterly VAT (JPK_V7K)

Small taxpayers can settle VAT quarterly. The register part of JPK_V7K is still filed monthly (by the 25th), but the declaration part and tax payment are quarterly.

What If the Deadline Falls on a Weekend or Holiday?

If the last day of a deadline is a Saturday, Sunday, or public holiday, the deadline automatically shifts to the next business day. Example: if 20 April 2026 falls on a Sunday, the PIT advance payment deadline moves to Monday, 21 April.

This does not apply to substantive law deadlines (e.g., statute of limitations), but all deadlines for filing declarations and tax payments follow this rule.

Penalties for Late Filing

Late Interest

Interest is charged on tax arrears. In 2026, the interest rate is approximately 14.5% per annum (variable, set by the Minister of Finance). Interest accrues for each day of delay, starting from the day after the payment deadline.

Fiscal Penal Code Penalties

Late filing or non-payment of tax constitutes a fiscal offence or crime:

  • Fiscal misdemeanour (minor cases, amount up to 5× the minimum wage): fine from 1/10 to 20× the minimum wage
  • Fiscal crime (more serious cases): fine of up to 720 daily rates or imprisonment

Voluntary Disclosure (Czynny Zal)

If you miss a deadline, you can file a "czynny zal" — a written notification to the tax office about the committed act. An effective voluntary disclosure protects you from penalties, provided that:

  • You file it before the office discovers the violation on its own
  • You pay the overdue tax with interest
  • You submit the missing declaration

Practical Tips

Set Reminders

Configure automatic reminders for 3-5 days before each deadline. Use a calendar (Google Calendar, Outlook) or a task management app. Key dates are: the 15th, 20th, and 25th of each month.

Automate What You Can

Most accounting systems can automatically generate and submit JPK_V7 files and declarations. Set up standing payment orders for ZUS contributions as well.

Consider an Accounting Firm

Keeping track of a dozen deadlines every month while running your business is demanding. A professional accounting firm takes over these obligations — tracking deadlines, filing declarations, calculating advances, and informing you of amounts due. It is an investment that protects you from far costlier penalties.

Summary

The 2026 tax calendar for entrepreneurs in Poland is demanding but predictable. Key monthly deadlines repeat (7th, 15th, 20th, 25th), and annual obligations have fixed dates. The most important things to remember:

  • Do not ignore deadlines — even one day late on ZUS can cost you sickness benefit entitlement
  • Use the voluntary disclosure procedure if you are late
  • Consider quarterly settlement if you qualify
  • Entrust deadline management to professionals

Read more about individual taxes in the articles What is JPK?, How to File Your PIT, and How to Choose an Accounting Firm. If you are looking for a firm to take the tax burden off your shoulders, contact LinTax Wroclaw — we will handle all your deadlines for you. Check current tax rates in our calculators.