Important tax deadlines – PIT and VAT
Obligations under PIT
- If you operate on a flat rate, tax scale or flat tax, you must make an advance payment of income tax by the 20th of the month for the previous month.
- If you use the tax card settlement, the deadline for paying PIT is the 7th of the month for the previous month.
EXAMPLE
Mr. Michal settles his income tax in a lump sum. He has to pay the PIT tax for July 2025 by August 20, 2025. If Mr. Michal used the tax card, he would have to pay the tax by August 7.
It is worth remembering that the tax card is a form of taxation that was abolished as a result of the introduction of the so-called Polish Deal. To date, it can only be used by taxpayers who settled this way in 2021 and have not chosen another form of taxation since then.
VAT obligations
In the case of value added tax, the deadline does not depend on the form of taxation, but on the VAT settlement option adopted.
- If you settle monthly using the JPK_V7M file, the deadline for paying VAT is the 25th of the month for the previous month.
If you settle quarterly and file JPK_V7K, you must file the evidentiary part of the file for the first and second months of the quarter by the 25th of the following month. In turn, by the 25th day of the month following the quarter to which the settlement applies, you must file the record part for the third month of the quarter and the declaration part for the entire quarter.
EXAMPLE
Ms. Julia settles her accounts on a quarterly basis. VAT settlements in the second quarter of the year thus look as follows:
- By July 25, Ms. Julia should provide both the record part of the file, covering the entire month of June (that is, the third month of the quarter), and the declaration part for April, May and June.
- By May 25, Ms. Julia must submit the record part of the JPK_V7K file, covering the entire month of April,
- By June 25, submit the record part, covering the entire month of May,
- If you send a VAT-EU summary information, the deadline is the 25th day of the month following the month in which the transaction of intra-Community acquisition of goods, intra-Community supply of goods or intra-Community supply of services took place.
- If you settle VAT from the EU procedure VAT OSS, pay VAT no later than the last day of the month following the completed quarter.
- If you account for VAT from the IOSS VAT import procedure, the deadline for paying the tax is the last day of the month following the month in which the transaction took place.
Important!
All listed liabilities (as well as CIT) must be paid into an individual micro-tax account. This number remains valid even if the competent tax office for your business changes.
Check the micro tax account number, using the government generator or by visiting the relevant tax office.
Year-end tax returns – important deadlines
Even if you have been diligent throughout the year in meeting the applicable deadlines for paying taxes and other obligations to the state, the end of the year brings the obligation to file annual returns.
- If you are filing PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38 or PIT-39, you must file a return on the amount of income earned (loss incurred) by April 30 of the year following the tax year to which the return relates.
Important!
If, according to the filed return, there was an underpayment (during the year, tax advances with a lower value than the tax due were transferred), the difference must also be paid (paid to the US account) by April 30.
- If you’re filing a PIT-11, which is information about a taxpayer’s income, submit it to the IRS electronically by January 31. Your employees must receive the PIT-11 by the last day of February.
- The deadline for filing PIT-4R and PIT-8AR returns is January 31 of the year following the year to which the return relates.
Social Security contributions – important tax deadlines
Every taxpayer must also remember his obligations to the Social Security Administration. In this case, the matter is a little simpler – Social Security provides for four settlement deadlines:
- Budgetary units and establishments are obliged to settle Social Security to 5. of the following month,
- Payers with legal personality (joint-stock companies, limited liability companies, associations, foundations and cooperatives) account for Social Security to 15. of the following month,
- Other payers (entrepreneurs, and other unincorporated entities, including civil partnerships, general partnerships, partnerships, limited joint-stock partnerships and sole proprietorships) must pay the Social Security contribution By the 20th of the following month ,
- in the case of annual settlement of health premiums, payment must be made by May 20 of the year following the year to which the settlement applies.
It is worth remembering that if the settlement deadline falls on a weekend or public holiday, it is extended to the next business day.
Other important tax deadlines
It’s not just the due date or the date of filing a tax return that is important for an entrepreneur. In this section, we present those dates that did not fit into the previous categories, but can also prove to be very important.
If you want to change the form of taxation, remember that you can do so By the 20th of the month following the month in which you earned your first income in the tax year. There is an exception to this rule: if the company earns income in December for the first time, the change in the form of taxation must be carried out by the end of December.
EXAMPLE
Mr. Gregory established a business in 2024 and chose a lump sum on registered income as a form of taxation. After several months of doing business, he calculated that it was more profitable for him to switch to the tax scale. In March, he wanted to change the form of taxation, but was met with rejection. Mr. Gregory’s business had already generated revenue in January, so the deadline for changing the form of taxation was February 20, 2025.
- If you are required to pay tax on rent, be sure to make an advance payment of this tax By the 20th of each month .
- When a company pays dividends, it also has to pay tax on them – and the company has to pay tax on them. By the 20th of the month following the month in which the transfer took place. In this context, it is worth bearing in mind that the tax assessment must be made on the date of payment. The company is also required to file PIT-8A (when the recipient of the dividend is an individual) and CIT-6R (when transferring funds to a legal entity) declarations with the relevant tax office.
What to do if you miss the tax payment deadline?
An oversight can happen to anyone – even if you run a business. If you don’t pay your tax or don’t file the required return by the applicable deadline, you can try to file an active regret, but of course, the most important thing is to pay the amount due to the tax authority as soon as possible.
Active grief at a glance
Active regret is a notification to the office that a misdemeanor or felony has been committed. In a word: it is an admission of guilt in order to avoid punishment. However, you must meet certain conditions for active regret to have the desired effect. Active regret must be a pre-emptive move. When the tax office or other tax authority already knows (has clearly documented knowledge) that a misdemeanor or crime has been committed, it is too late for active regret.
You can file an active regret along with an outstanding tax return and payment of the tax due. In this way, you can write in the active regret that the outstanding obligations are already settled.
Misdemeanor or felony?
If you fail to file a tax return and pay the tax on time, it is a misdemeanor or a fiscal offense. The difference is – of course – in the amount.
As of 2025, the cut-off amount is PLN 23,330. If the unpaid dues do not exceed this amount, your company’s oversight will be treated as a misdemeanor. Above this amount, the qualification of the act will change to a fiscal offense.
