Poland Tax filing deadlines
Poland Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Biznes.gov.pl. Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Biznes.gov.pl · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Poland for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 18 European countries →
| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Biznes.gov.pl — Jak prawidłowo rozliczyć VAT |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/pl/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/pl/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pl/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return (JPK_V7M) and payment — monthly filers Podatnicy VAT rozliczający się miesięcznie (the default: 'Podatek VAT – co do zasady – rozliczasz w okresach miesięcznych'). | monthly | 25th day of the following month | source silent; not moved, flagged | Biznes.gov.pl — Jak prawidłowo rozliczyć VAT “przy rozliczeniu miesięcznym – do 25. dnia następnego miesiąca” | 2026-10-13 |
| VAT / GST | VAT return (JPK_V7K declaration part) and payment — quarterly small taxpayers Mali podatnicy VAT (sales not above EUR 2 million in the previous year) who chose quarterly settlement. | quarterly | 25th day of the following month | source silent; not moved, flagged | Biznes.gov.pl — Jak prawidłowo rozliczyć VAT “przy rozliczeniu kwartalnym – do 25 dnia miesiąca następującego po każdym kolejnym kwartale” | 2026-10-13 |
| PAYE / payroll withholding | Employer remittance of PIT advances withheld from wages Pracodawcy jako płatnicy zaliczek na podatek dochodowy od wynagrodzeń pracowników. | monthly | 20th day of the following month | moves to the next business day | Biznes.gov.pl — Jak rozliczać PIT pracownika “Zaliczkę musisz wpłacić do 20 dnia miesiąca następującego po miesiącu, w którym wypłaciłeś wynagrodzenie” | 2026-10-13 |
| Corporate income tax | Corporate income tax annual return (CIT-8) and final payment Podatnicy CIT, including those whose tax year differs from the calendar year. | annual | last day of the 3rd month after the period ends | moves to the next business day | Ministerstwo Finansów — KAS przypomina: zbliża się termin składania… “muszą złożyć zeznanie CIT-8 i wpłacić należny podatek dochodowy do końca trzeciego miesiąca po zakończeniu roku podatkowego” | 2026-10-13 |
| Corporate income tax | Corporate income tax monthly advance payment Podatnicy CIT paying monthly advances (the default). | monthly | 20th day of the following month | moves to the next business day | Ministerstwo Finansów — Ważne terminy z zakresu CIT “zaliczki miesięczne w terminie do dnia 20 każdego miesiąca za miesiąc poprzedni” | 2026-10-13 |
| Corporate income tax | Corporate income tax quarterly advance payment Mali podatnicy and taxpayers starting business activity who chose quarterly advances. | quarterly | 20th day of the following month | moves to the next business day | Biznes.gov.pl — Zeznanie roczne osób prawnych CIT 8 “wpłacają je do 20. dnia każdego miesiąca następującego po kwartale” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | Corporate income tax monthly advance payment | 2026-09-01 – 2026-09-30 | — |
| 2026-10-20 | Corporate income tax quarterly advance payment | 2026-07-01 – 2026-09-30 | — |
| 2026-10-20 | Employer remittance of PIT advances withheld from wages | 2026-09-01 – 2026-09-30 | — |
| 2026-10-25 | VAT return (JPK_V7M) and payment — monthly filers | 2026-09-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | VAT return (JPK_V7K declaration part) and payment — quarterly small taxpayers | 2026-07-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-11-20 | Corporate income tax monthly advance payment | 2026-10-01 – 2026-10-31 | — |
| 2026-11-20 | Employer remittance of PIT advances withheld from wages | 2026-10-01 – 2026-10-31 | — |
| 2026-11-25 | VAT return (JPK_V7M) and payment — monthly filers | 2026-10-01 – 2026-10-31 | — |
| 2026-12-21 | Corporate income tax monthly advance payment | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-21 | Employer remittance of PIT advances withheld from wages | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-25 | VAT return (JPK_V7M) and payment — monthly filers | 2026-11-01 – 2026-11-30 | 2026-12-25 2026-12-25 Pierwszy dzien Bozego Narodzenia (Christmas Day) roll unverified |
| 2027-01-20 | Corporate income tax monthly advance payment | 2026-12-01 – 2026-12-31 | — |
| 2027-01-20 | Corporate income tax quarterly advance payment | 2026-10-01 – 2026-12-31 | — |
| 2027-01-20 | Employer remittance of PIT advances withheld from wages | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | VAT return (JPK_V7M) and payment — monthly filers | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | VAT return (JPK_V7K declaration part) and payment — quarterly small taxpayers | 2026-10-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Poland series: Policy interest rate (stopa referencyjna NBP) · Value added tax (podatek od towarow i uslug, VAT) · VAT registration threshold · Statutory minimum wage (minimalne wynagrodzenie za prace) · Public holidays · Consumer price inflation (wskaznik cen towarow i uslug konsumpcyjnych) · Corporate income tax (podatek dochodowy od osob prawnych, CIT) · Withholding tax rates · Personal income tax (podatek dochodowy od osob fizycznych, PIT) · Statutory social-insurance contributions · Statutory interest rates (odsetki ustawowe) · late-payment interest rate · NBP reference exchange rates (table A)
The same figure elsewhere: Portugal · Romania · Spain · Sweden · Switzerland · all 18