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:20260908T174356Z
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\nVoor wie geldt dit: All Pol
 and-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) gene
 rating taxable income during the year.\n\nWat u moet doen: Calculate the m
 onthly CIT 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 o
 f the following month (no monthly declaration is filed - the advance is on
 ly reconciled in the annual CIT-8 return). Small taxpayers may elect quart
 erly advances instead\; the advance for the final month/quarter can be ski
 pped if the annual return and balance are filed before that deadline.\n\nS
 anctie: Late-payment interest under Article 53 of the Tax Ordinance on CIT
  advances paid after the deadline.\n\n\nStatus: Bevestigd\nhttps://eudeadl
 ines.eu/nl/deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/nl/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