BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:pl-cit-advances-monthly@eudeadlines.eu
DTSTAMP:20260908T174302Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Poland CIT advance payments: Poland: monthly CIT advance payment du
 e by the 20th (quarterly option for small taxpayers)
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:CIT taxpayers must calculate and pay a monthly advance on corpo
 rate income tax by the 20th of the following month. Small taxpayers (mali 
 podatnicy\, turnover up to EUR 2 million) may instead elect quarterly adva
 nces\, due by the 20th of the month after each quarter\, provided they not
 ify the choice via their annual CIT return.\n\nWer betroffen ist: All Pola
 nd-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) gener
 ating taxable income during the year.\n\nWas zu tun ist: Calculate the mon
 thly CIT advance as the difference between cumulative tax due since the st
 art of the tax year and advances already paid\, and pay it by the 20th of 
 the following month (no monthly declaration is filed - the advance is only
  reconciled in the annual CIT-8 return). Small taxpayers may elect quarter
 ly advances instead\; the advance for the final month/quarter can be skipp
 ed if the annual return and balance are filed before that deadline.\n\nSan
 ktion: Late-payment interest under Article 53 of the Tax Ordinance on CIT 
 advances paid after the deadline.\n\n\nStatus: Bestätigt\nhttps://eudeadl
 ines.eu/de/deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/de/deadline/pl-cit-advances-monthly
CATEGORIES:PL,Poland CIT advance payments
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT advance payments: Poland: monthly CIT advance paymen
 t due by the 20th (quarterly option for small taxpayers) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT advance payments: Poland: monthly CIT advance paymen
 t due by the 20th (quarterly option for small taxpayers) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR