Running a business in Poland comes with numerous tax and reporting obligations. Missing a deadline can result in financial penalties, late payment interest, and even fiscal criminal liability. Below is a complete tax calendar for 2026 -- covering both recurring monthly deadlines and one-time annual obligations.
Recurring monthly deadlines
Regardless of the time of year, every month brings the same tax deadlines. It is worth memorizing them or setting automatic reminders:
| Day of month | Obligation |
|---|---|
| 7th | Payment of PCC tax (civil law transactions tax) for the previous month |
| 10th | Filing of INTRASTAT declaration for the previous month (if applicable) |
| 15th | Payment of ZUS contributions for the previous month -- legal entities (sp. z o.o., S.A.) |
| 20th | Payment of PIT or CIT advance for the previous month; payment of ZUS contributions -- sole traders and partnerships |
| 25th | Filing of VAT-7/VAT-7K declaration and JPK_V7M/JPK_V7K file for the previous month/quarter; VAT payment |
Important rule: If a deadline falls on a Saturday, Sunday, or public holiday, it moves to the next business day.
January 2026
- January 20 -- PIT/CIT advance for December 2025 (or Q4 2025),
- January 26 -- JPK_V7M for December 2025 (moved from January 25, which is a Sunday),
- January 31 -- submission of PIT-11, PIT-4R, PIT-8AR to the tax office for 2025.
February 2026
- February 1 -- KSeF mandatory for large taxpayers (revenue over PLN 200 million),
- February 20 -- PIT/CIT advance for January 2026,
- February 25 -- JPK_V7M for January 2026,
- February 28 (Saturday, so March 2) -- distribution of PIT-11 forms to employees and contractors for 2025.
March 2026
- March 20 -- PIT/CIT advance for February 2026,
- March 25 -- JPK_V7M for February 2026,
- March 31 -- filing of annual CIT-8 return for 2025; deadline for preparing the 2025 financial statements.
April 2026
- April 1 -- KSeF mandatory for all remaining active VAT taxpayers,
- April 20 -- PIT/CIT advance for March 2026,
- April 27 -- JPK_V7M for March 2026 (moved from April 25, which is a Saturday),
- April 30 -- deadline for filing annual PIT-37, PIT-36, PIT-36L, and PIT-28 returns for 2025; last day for personal income tax settlement.
May 2026
- May 20 -- PIT/CIT advance for April 2026,
- May 25 -- JPK_V7M for April 2026.
June 2026
- June 20 -- PIT/CIT advance for May 2026,
- June 25 -- JPK_V7M for May 2026,
- June 30 -- deadline for approval of 2025 financial statements by the shareholders' meeting or general assembly.
July 2026
- July 15 -- deadline for filing financial statements with KRS (15 days after approval),
- July 20 -- PIT/CIT advance for June 2026,
- July 27 -- JPK_V7M for June 2026 (moved from July 25, which is a Saturday),
- July 31 -- first JPK CIT reporting deadline for 2025 (extended from March 2026).
August through December 2026
The second half of the year primarily follows the recurring monthly deadlines (PIT/CIT advances by the 20th, JPK_V7M by the 25th of each month). Additional deadlines include:
- September 30 -- deadline for filing financial statements with the Head of KAS (for PIT taxpayers maintaining accounting ledgers),
- December 20 -- last PIT/CIT advance payment for 2026 (for November).
Note: The advance payment for December 2026 is due by January 20, 2027.
How to never miss a deadline
A few practical tips:
- Set calendar reminders -- preferably a few days before the deadline so you have time to prepare documents.
- Use accounting software with built-in alerts for approaching deadlines.
- Outsource to an accounting firm -- a professional accountant keeps track of all deadlines for you.
LinTax -- we never miss a deadline
At LinTax in Wroclaw, timeliness is our top priority. Our clients do not need to remember any of the deadlines above -- we track every date, every declaration, and every payment. Contact us and discover that running a business can be simpler.
Penalties for missing deadlines
Exceeding a tax deadline carries real financial consequences. It is worth understanding what is at stake:
- Late payment interest -- accrues from the first day after the payment deadline. The current tax interest rate is approximately 14.5% per year. Even a delay of a few days generates costs.
- Administrative fine -- for failing to file a declaration on time, the tax office can impose a fine of up to PLN 2,800.
- Fiscal criminal liability -- in cases of repeated failures or significant amounts, the tax office may initiate fiscal criminal proceedings. Fines can reach tens of thousands of zlotys.
- Loss of preferential treatment -- late advance payments may result in losing the right to quarterly settlement or simplified taxation forms.
In practice, the most common issue is interest on late income tax advance payments. Many entrepreneurs are unaware that even a one-day delay requires interest to be calculated.
Special situations to keep in mind
A few additional deadlines and rules that may apply to your business:
- Changing your taxation form -- a declaration to change your PIT taxation form for the next year must be submitted by the 20th day of the month following the month in which the first income was earned in the new year, or by February 20 if the business is continuing.
- Property tax -- individuals pay it in 4 installments: by March 15, May 15, September 15, and November 15.
- Payment practices report -- large entrepreneurs must file it by April 30.