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2024 Tax Calendar for Poland

February 6, 2024

Ready for the key financial dates? Our 2024 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.

Download the tax calendar, or read more below

January 2024

January 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

January 11

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 2023 is 29th February, 2024

February 2024

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 12

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

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

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 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

March 2024

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 11

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

March 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

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 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

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 2024

April 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

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

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

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 2024

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 10

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

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 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

June 2024

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 10

VAT, Excise Duty

  • Submission of the Intrastat declaration for the previous calendar month

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 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 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 2024

July 8

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 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 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 2024

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 12

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 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

August 25

VAT, Excise Duty

  • Submission of excise duty return and payment of excise duty for the previous calendar month

August 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)

September 2024

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 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

September 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

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 2024

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 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 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 2024

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 11

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

November 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

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 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

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 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

December 10

VAT, Excise duty

  • Submission of the Intrastat declaration for the previous calendar month

December 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

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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