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2025 Tax calendar for Poland: The most important deadlines and obligations for businesses
January 23, 2025
Ready for the key financial dates? Our 2025 tax calendar for Poland provides an easy overview of all upcoming tax-related deadlines.
In case you are interested in a more detailed overview of local taxes, you may want to check out our tax guideline for Poland, available also for free download.
Stay on top of the deadlines from our tax calendar for Poland with Accace
Missing a deadline can lead to penalties, but with Accace, you stay one step ahead. Our local experts offer tailored support for filings, planning and advisory, helping you meet every requirement in line with the Romanian tax calendar. Explore our full range of tax advisory and compliance services in Poland.
January 2025
January 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
January 10
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
January 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 for the taxpayers with a quarterly 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation*
* The payment deadline for December 2024 is January 20, 2025
January 27
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
January 31
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 2025
February 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
February 10
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
February 17
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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
February 25
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
March 2025
March 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
March 10
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
March 17
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
March 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
March 25
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
March 31
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
TP Documentation
Country-by-country notification*
MDR
Depending on the tax subject to reporting**
*on the assumption that the tax year equals the calendar year **if the hypothetical reporting concerns Corporate Income Tax
April 2025
April 7
Income tax (PIT/CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
April 10
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
April 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
April 22
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 quarterly 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
April 25
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
April 30
Income tax (PIT, CIT)
Submission of PIT-28 tax return on registered income
Submission of PIT-36/PIT-37 annual tax return on personal income tax and payment of tax resulting from advances paid during the year
Payment terms
Submission of a report on payment terms in trade transactions
May 2025
May 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
May 12
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
May 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
May 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
May 26
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
June 2025
June 9
Income tax (CIT, PIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
June 10
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
June 16
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
June 20
Income tax (CIT, PIT)
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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
June 25
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
July 2025
July 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
July 10
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
July 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
July 21
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 quarterly 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
July 25
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
August 2025
August 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
August 11
VAT, Excise Duty
Submission of the Intrastat declaration for the previous calendar month
August 18
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
August 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
August 25
VAT, Excise Duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
September 2025
September 8
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
September 10
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
September 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
September 22
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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
September 25
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
October 2025
October 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
October 10
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
October 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
October 20
Income tax (PIT, CIT)
PPE – a lump sum of register income tax, under which revenue is subject to taxation
October 21
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 quarterly 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
October 27
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous tax period for taxpayers with a quarterly tax obligation (small taxpayers)
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
October 31*
TP Documentation
Transfer Pricing: preparation of documentation
*on the assumption that the tax year equals the calendar year
November 2025
November 7
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
November 10
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
November 17
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
November 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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
November 25
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
December 2025
December 1*
TP Documentation
Submission of transfer pricing information TPR-C (for CIT taxpayers) and TPR-P (for PIT taxpayers) on transactions with related parties
*on the assumption that the tax year equals the calendar year
December 8
Income tax (PIT, CIT)
Payment of withholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
Transaction tax (PCC)
Submission of PCC-2, PCC-4 tax return
December 10
VAT, Excise duty
Submission of the Intrastat declaration for the previous calendar month
December 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
December 22
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
PPE – a lump sum of register income tax, under which revenue is subject to taxation
December 29
VAT, Excise duty
Submission of VAT return (electronically – SAFT) and payment of VAT for the previous calendar month for taxpayers with a monthly tax obligation
Submission of EC Sales list for taxable entities which have the obligation to submit an 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
December 31*
Tax strategies
Obligation to prepare and publish information on the implementation of the tax strategy
*on the assumption that the tax year equals the calendar year
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