Main statements and payments due in February 2018

February 08 – Social Security and Health Insurance

• Payment of advances on health insurance contributions for the previous calendar month

February 20 – Social Security and Health Insurance

• Payment of advances on social security contributions for the previous calendar month

February 26 – VAT

• Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month
• Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states
• Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

February 12 – Income Tax

• Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax
  resulting from the monthly declaration

February 20
VAT

• Submission of VAT tax 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 the EC Sales list for the calendar month

Income Tax

• Monthly advance payment of corporate income tax resulting from the tax returns of previous years

February 26 – VAT

• Submission of VAT return and payment of VAT for the previous tax period for tax payers with annual tax obligation

 

February 07 – Income Tax (PIT, CIT)

• Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

February 12 – VAT, Excise Duty

• Submission of the Intrastat declaration for the previous calendar month
  *intrastat declarations are submitted when intra-Community transactions are carried out

February 15 – 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

February 20
– 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

February 26
– 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”

February 07 – VAT

• Submission of amendments return regarding the change of the VAT reporting period to be submitted
  by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

February 15 – Intrastat

• Submission of Intrastat returns

February 26
– VAT

• Submission of the VAT return (form 300)
• Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
• Submission of the special VAT return (form 301)
• Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
• Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

– Withholding taxes, income tax, social contributions and other taxes

• Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources)
• Submission of the return relating to taxes due to the consolidated state budget (form 100)
• Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112)

– Corporate Tax

• Submission and payment of the corporate tax due for 2017 by not for profit organisations and tax payers
  which obtain revenue from grains, technical plants etc. (form 101)

February 28
– VAT

• Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

– Withholding taxes, income tax, social contributions and other taxes

• Submission of the informative return regarding the withholding taxes in 2017 detailed per each beneficiary (form 205)
• Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2017

Financial statements

• Payment of tax for representative offices (1st installment)

February 15 – Income tax 

• Payment of withholding tax according to §43 and notification of this fact to the relevant tax office
• Payment of the amount for provision of corporate income tax and personal income tax by the income payers and
  notification of this fact to the relevant tax office

February 26 – VAT

• Submission of VAT tax 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
• Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month*

February 28
– Income tax

• Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal entities and naturalpersons whose last known tax obligation exceeded the amount of EUR 16.600
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month

– Motor vehicle tax

• Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8.300,00