What a self-employed accountant must file in Poland in 2026

This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.

This page assumes a specific starting profile: self-employed accountant, in Poland. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

Refine your exact profile on the home page

Next 12 months

DateRegulationDeadline
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
EU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
eIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland JPK_CIT / JPK_KR_PD (structured accounting books)Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Poland KSeFPoland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
Data ActData Act: cloud providers must stop charging switching and data-egress fees
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRecurring
Poland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
Poland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRecurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Instant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland annual financial statements - KRS/RDF filingPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

See the full 2026 calendar in Poland · All calendars