Poland: annual CIT-8 return, financial statements and KRS filing deadlines
Pastaba dėl datos: Recurring annual chain for calendar-year filers: financial statements must be prepared and the CIT-8 return filed within 3 months of the financial year end (31 March, e.g. 2027-03-31 for FY2026); shareholders must approve the financial statements within 6 months of year end (30 June); the approved statements must then be filed to the KRS via the Repozytorium 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.
Kas keičiasi
Polish companies with a calendar financial year must file their annual CIT-8 corporate income tax return and prepare their annual financial 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 approval, no later than 15 July.
Kam taikoma
All Polish companies subject to CIT (sp. z o.o., S.A. and other CIT payers) and registered in the KRS, for financial years ending 31 December.
Dydžiai: mikro, maža, vidutinė, didelė · Sektoriai: Visi sektoriai
Ką daryti
Calendar the three linked deadlines for your financial year-end: statement preparation 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-year filers). File the approved statements free of charge via the Portal Rejestrów Sądowych RDF.
Sankcijos
Fines under the Accounting Act and the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing CIT-8/financial-statement filings; persistent non-filing to the KRS can trigger compulsory-dissolution (postępowanie przymuszające) proceedings against the company.
Šaltiniai
- podatki.gov.pl – Ministry of Finance tax portal (www.podatki.gov.pl)
- Warido – Kiedy sporządzić, podpisać, zatwierdzić i złożyć roczne sprawozdanie finansowe za 2025 i zeznanie CIT-8? (warido.com)
Paskutinį kartą patikrinta 2026 m. rugsėjo 8 d.. Tik informaciniais tikslais, tai nėra teisinė konsultacija.