Poland CIT-8 and annual financial statements (KRS/RDF filing)

Poland: annual CIT-8 return, financial statements and KRS filing deadlines

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.

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.