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2023 Tax Calendar | Poland

April 3, 2023

Ready for the key financial dates in 2023? Our 2023 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 2023 Tax Guideline for Poland, available also for free download.

Download the tax calendar, or read more below

January 2023

January 9

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 16

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

January 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

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
  • PPE – a lump sum of register income tax, under which revenue is subject to taxation*

* The payment deadline for December 2022 is 28th February 2023

February 2023

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 15

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

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

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

February 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 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 2023

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 15

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

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

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

March 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 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

Payment terms

  • 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 2023

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 17

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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 20

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

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

May 2023

May 2

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 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

May 15

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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 22

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

May 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

June 2023

June 7

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 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

June 17

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

June 20

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

June 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

July 2023

July 7

Transaction tax (PCC)

  • Submission of PCC-2, PCC-4 tax return

Income tax (PIT, CIT)

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

July 16

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

July 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

July 20

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

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 2023

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 15

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

August 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

August 21

Real estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

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 2023

September 9

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 15

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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 20

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

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 2023

October 9

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 16

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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 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

October 31*

Payment terms

  • Transfer Pricing: preparation of documentation

*on the assumption that the tax year equals the calendar year

November 2023

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 15

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

November 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 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

November 30

Income tax (PIT, CIT)

  • Submission of transfer pricing information TPR-C (for CIT taxpayers) on transactions with related parties
  • Submission of transfer pricing information TPR-P (for PIT taxpayers) on transactions with related parties

Payment terms

  • Transfer Pricing : submission of TP report & TP statement*

*on the assumption that the tax year equals the calendar year

December 2023

December 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

December 15

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

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 20

Real Estate

  • PPE – a lump sum of register income tax, under which revenue is subject to taxation

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

December 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 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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