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X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
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UID:pl-cit8-financial-statements-krs-filing@eudeadlines.eu
DTSTAMP:20260908T121559Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Poland CIT-8 and annual financial statements (KRS/RDF filing): Pola
 nd: annual CIT-8 return\, financial statements and KRS filing deadlines
DESCRIPTION:Polish companies with a calendar financial year must file their
  annual CIT-8 corporate income tax return and prepare their annual financi
 al statements within 3 months of year-end (31 March)\, have the statements
  approved within 6 months (30 June)\, and file the approved statements to 
 the National Court Register (KRS) via the RDF portal within 15 days of app
 roval\, no later than 15 July.\n\nWho is affected: All Polish companies su
 bject to CIT (sp. z o.o.\, S.A. and other CIT payers) and registered in th
 e KRS\, for financial years ending 31 December.\n\nWhat to do: Calendar th
 e three linked deadlines for your financial year-end: statement preparatio
 n and CIT-8 filing (3 months)\, shareholder/AGM approval (6 months)\, and 
 KRS/RDF filing (15 days after approval\, capped at 15 July for calendar-ye
 ar filers). File the approved statements free of charge via the Portal Rej
 estrów Sądowych RDF.\n\nPenalty: Fines under the Accounting Act and the 
 Fiscal Penal Code (Kodeks karny skarbowy) for late or missing CIT-8/financ
 ial-statement filings\; persistent non-filing to the KRS can trigger compu
 lsory-dissolution (postępowanie przymuszające) proceedings against the c
 ompany.\n\nNote: Recurring annual chain for calendar-year filers: financia
 l statements must be prepared and the CIT-8 return filed within 3 months o
 f the financial year end (31 March\, e.g. 2027-03-31 for FY2026)\; shareho
 lders must approve the financial statements within 6 months of year end (3
 0 June)\; the approved statements must then be filed to the KRS via the Re
 pozytorium Dokumentów Finansowych (RDF) within 15 days of approval\, and 
 no later than 15 July. This entry uses the FY2026 instance\; the same 3/6/
 6.5-month rule recurs every year under the Accounting Act and CIT Act.\n\n
 Status: Confirmed\nhttps://eudeadlines.eu/deadline/pl-cit8-financial-state
 ments-krs-filing
URL:https://eudeadlines.eu/deadline/pl-cit8-financial-statements-krs-filing
CATEGORIES:PL,Poland CIT-8 and annual financial statements (KRS/RDF filing)
LAST-MODIFIED:20260908T000000Z
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DESCRIPTION:Poland CIT-8 and annual financial statements (KRS/RDF filing): 
 Poland: annual CIT-8 return\, financial statements and KRS filing deadline
 s — due in 7 days
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DESCRIPTION:Poland CIT-8 and annual financial statements (KRS/RDF filing): 
 Poland: annual CIT-8 return\, financial statements and KRS filing deadline
 s — due in 1 day
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