Šis profilis skirtas mažai įmonei (mažiau nei 50 darbuotojų, apyvarta iki 10 mln. eurų), kuri jau turi samdomų darbuotojų, todėl į standartinį mokesčių ir atskaitomybės kalendorių įtraukiamos ir su darbo užmokesčiu bei darbo vieta susijusios pareigos. Į jį taip pat patenka visoje ES galiojančios taisyklės, tokios kaip NIS2 ar DI aktas, kurios pradedamos taikyti įmonei pasiekus šį dydį arba veikiant jos reglamentuojamame sektoriuje. Jei jūsų darbuotojų skaičius ar apyvarta skiriasi arba samdomų darbuotojų neturite visai, jums geriau tiks kitas profilis.
Šis puslapis remiasi konkrečiu pradiniu profiliu: maža įmonė su darbuotojais, Lenkijoje. Tai tik atspirties taškas, o ne individuali konsultacija – jūsų faktinės pareigos priklauso nuo tikslaus sektoriaus, apyvartos ir veiklos pobūdžio.
Tikslų savo profilį pasirinkite pagrindiniame puslapyje
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →From 1 October 2026, sole traders and other businesses registered in Poland's CEIDG (Central Registration and Information on Business) before 1 January 2025 must hold and use a registered electronic delivery (e-Doręczenia) address for official correspondence with public authorities, completing the phased rollout that already covers new CEIDG registrations, KRS-registered companies and public-trust professions.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Direktyva (ES) 2024/2831 turi būti perkelta iki 2026 m. gruodžio 2 d. Skaitmeninėms darbo platformoms taikoma nuginčijama prezumpcija, kad jų darbuotojai yra samdomi darbuotojai, kai platforma kontroliuoja darbą; platformos privalo būti skaidrios dėl automatizuoto stebėjimo ir sprendimų priėmimo sistemų, priimant tokius sprendimus kaip paskyros sustabdymas – užtikrinti žmogaus dalyvavimą, ir negali tvarkyti tam tikrų asmens duomenų (emocijų, privačių pokalbių).
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →From fiscal years starting after 31 December 2026, all remaining CIT taxpayers in Poland (those not already captured by the 2025 or 2026 phases) must keep their statutory accounting books in electronic form and submit them to the tax office in the JPK_KR_PD structured format, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.
Išsamiau →The Polish government has proposed a 2027 minimum monthly wage of PLN 4,950 gross (up from PLN 4,806 in 2026) and a minimum hourly rate of PLN 32.30, after trade unions sought PLN 5,200 and employer groups sought a smaller rise; the Council of Ministers must issue the final regulation no later than 15 September 2026.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must electronically submit the annual PIT-11 statements (one per employee, covering salary and PIT advances withheld during the year), plus the aggregate PIT-4R return (employee PIT advances) and PIT-8AR return (flat-rate withholding tax, if applicable) to the tax office by 31 January of the following year.
Išsamiau →Employers that reported an average of at least 10 people to accident insurance per month in the prior calendar year (and were registered for accident insurance for at least one person on at least one day in January of the current year) must submit the ZUS IWA information form by 31 January, used to set their individual accident-insurance contribution rate.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Entities operating an installation or other source that emits gases or other substances into the air (including company vehicle fleets and heating/generator sources above minimal thresholds) must report their prior-year emissions to KOBiZE's national database (Krajowa baza o emisjach) by the end of February.
Išsamiau →Separately from the 31 January electronic filing to the tax office, employers must also give each employee their individual PIT-11 statement (showing salary and PIT advances withheld during the year) by the end of February, so employees can prepare their own annual PIT return.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →Businesses that place packaging, packaged products, or specified products (e.g. batteries, electrical/electronic equipment, vehicles) on the Polish market, or that generate or manage waste, must file an annual report through the BDO electronic register by 15 March covering the previous calendar year, including packaging-recycling and extended-producer-responsibility (EPR) data.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.
Išsamiau →Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Išsamiau →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Išsamiau →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Išsamiau →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Išsamiau →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Išsamiau →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Išsamiau →Peržiūrėti visą 2026 m. kalendorių Lenkijoje · Visi kalendoriai