Tax Calendar for 2017 in Poland

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Submission of VAT return and payment of
VAT for the previous calendar month for tax We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. We.
payers with a monthly tax obligation 25.1 27.2 27.3 25.4 25.5 26.6. 25.7 25.8 25.9 25.10 27.11 27.12
VAT, Excise duty

Submission of VAT return and payment of VAT

for the previous tax period for tax payers with We. Tu. Tu. We.
a quarterly tax obligation (small taxpayers) 25.1. 25.4. 25.7 25.10

Submission of EC Sales list for taxable entities

We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. We.
which have the obligation to submit a EC Sales
25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 27.12
list for the calendar month (only in electronic
form)

Submission of excise duty return and payment

of excise duty for the previous calendar month We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. We.
25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 27.12

Submission of the Intrastat declaration for the

previous calendar month. Tu. Fr. Fr. Mo. We. Mo. Mo. Th. Mo. Tu. Fr. Mo.
10.1 10.2 10.3 10.4 10.5 12.6 10.7 10.8 11.9 10.10 10.11 11.12

*intrastat declarations are submitted when intra-

Community transactions are carried out
 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Payment of real estate tax by a legal entity and
organisational units without legal personality, in Mo. We. We. Mo. Mo. Th. Mo. Tu. Fr. Mo. We. Fr.
instalments proportionate to the duration of the 16.1 15.2 15.3 17.4 15.5 15.6 17.7 15.8 15.9 16.10 15.11 15.12
tax obligation

PPE - a lump sum of register income tax, under

which revenue is subject to taxation Fr. Mo. Mo. Th. Mo. Tu. Th. Mo. We. Fr. Mo. We.
20.1 20.2 20.3 20.4 22.5 20.6 20.7 21.8 20.9 20.10 20.11 20.12

Submission of PIT-28 tax return on Tu.

registered income 31.1

Payment of witholding tax on dividends, Mo. Tu. Tu. Fr. Mo. We. Fr. Mo. Th. Mo. Tu. Th.
Income tax

interest, royalties and similar payments 09.1 07.2 07.3 07.4 08.5 07.6 07.7 07.8 07.9 09.10 07.11 07.12
according to art. 26 CIT

Payment of monthly PIT/CIT advances for the

month following the month in which the income Fr. Mo. Mo. Th. Mo. Tu. Th. Mo. We. Fr. Mo. We.
is derived 20.1 20.2 20.3 20.4 22.5 20.6 20.7 21.8 20.9 20.10 20.11 20.12

Payment of PIT/CIT advances for the taxpayers

with a quaterly tax obligation (small taxpayers Fr. Th. Th. Fr.
and taxpayers starting their business activity) 20.1 20.4 20.7 20.10

Payment of PIT/CIT advances in simplified form

equal to 1/12 of due PIT/CIT tax stated in a tax Fr. Mo. Mo. Th. Mo. Tu. Th. Mo. We. Fr. Mo. We.
return from the previous tax year 20.1 20.2 20.3 20.4 22.5 20.6 20.7 21.8 20.9 20.10 20.11 20.12
 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Submission of CIT-8 annual tax return on

corporate income tax and payment of tax Fr.
resulting from advances paid during the year 31.3
Income tax

Submission of PIT-36/PIT-37 annual tax return on

Tu.
personal income tax and payment of tax
02.5
resulting from advances paid during the year

Submission of VAT records in electronical We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. We.
format JPK 25.1 27.2 27.3 25.4 25.5 26.6. 25.7 25.8 25.9 25.10 27.11 27.12

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