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:20260908T174435Z
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\nWho is affected: All Poland
 -registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) generat
 ing taxable income during the year.\n\nWhat to do: Calculate the monthly C
 IT advance as the difference between cumulative tax due since the start of
  the tax year and advances already paid\, and pay it by the 20th of the fo
 llowing month (no monthly declaration is filed - the advance is only recon
 ciled in the annual CIT-8 return). Small taxpayers may elect quarterly adv
 ances instead\; the advance for the final month/quarter can be skipped if 
 the annual return and balance are filed before that deadline.\n\nPenalty: 
 Late-payment interest under Article 53 of the Tax Ordinance on CIT advance
 s paid after the deadline.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/
 deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/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