Tax Calendar | Poland
2018
Monthly tasks for you Not necessarily tax related
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January 2018 January 08 10
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat* declaration for the previous calendar month. *intrastat declarations are submitted when intra-Community transactions are carried out
Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity) - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
22
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers) - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
25
JPK - Submission of VAT records in electronical format „JPK�
31
Income Tax (PIT, CIT) - Submission of PIT-28 tax return on registered income
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February 2018 February 07 12 15
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
26
JPK - Submission of VAT records in electronical format „JPK�
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March 2018 March 07 12 15
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
26
JPK - Submission of VAT records in electronical format „JPK�
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April 2018 April 02
Income Tax (PIT, CIT)
- Submission of CIT-8 annual tax return on corporate income tax and payment of tax resulting from advances paid during the year - Submission of CIT/TP simplified report on transactions with related parties (should be submitted together with CIT-8 tax return)
09
Income Tax (PIT, CIT)
10
VAT, Excise Duty
16
Real Estate
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
- Submission of the Intrastat declaration for the previous calendar month // *intrastat declarations are submitted when intra-Community transactions are carried out
- Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity) - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers) - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
25 30
JPK - Submission of VAT records in electronical format „JPK� Income Tax (PIT, CIT)
- Submission of PIT-36/PIT-37 annual tax return on personal income tax and payment of tax resulting from advances paid during the year - Submission of PIT/TP simplified report on transactions with related parties (should be submitted with PIT-36 tax return)
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May 2018 May 07 10 15
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
21
25
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month JPK - Submission of VAT records in electronical format „JPK�
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June 2018 June 07 11 15
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
26
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month JPK - Submission of VAT records in electronical format „JPK�
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July 2018 July 09 10 16
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate
- Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity) - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers) - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
25
JPK
- Submission of VAT records in electronical format „JPK�
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#accacelife www.accace.com www.accace.pl
August 2018 August 07 10 16
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
27
JPK - Submission of VAT records in electronical format „JPK�
Wish someone a great day
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September 2018 September
07 10 17
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
25
JPK - Submission of VAT records in electronical format „JPK�
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#accacelife www.accace.com www.accace.pl
October 2018 October 08
Income Tax (PIT, CIT)
10
VAT, Excise Duty
16
Real Estate
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
- Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation
Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity) - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
22
Real Estate
- PPE - a lump sum of register income tax, under which revenue is subject to taxation
VAT, Excise Duty
- Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers) - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
25
JPK
- Submission of VAT records in electronical format „JPK�
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November 2018 November 07
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
12
VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month
15
*intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
26
JPK - Submission of VAT records in electronical format „JPK�
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#accacelife www.accace.com www.accace.pl
December 2018 December 07 10 17
Income Tax (PIT, CIT) - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT VAT, Excise Duty - Submission of the Intrastat declaration for the previous calendar month *intrastat declarations are submitted when intra-Community transactions are carried out
Real Estate - Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation Income Tax (PIT, CIT) - Payment of monthly PIT/CIT advances for the month following the month in which the income is derived - Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
20
Real Estate - PPE - a lump sum of register income tax, under which revenue is subject to taxation VAT, Excise Duty - Submission of VAT return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation - Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month (only in electronic form) - Submission of excise duty return and payment of excise duty for the previous calendar month
27
JPK - Submission of VAT records in electronical format „JPK�
Go have a party with your friends
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About Accace With more than 550 professionals, over 2000 international companies as customers and branches in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in Central and Eastern Europe. Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine, Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia. Locations in other European countries and globally are covered via Accace’s trusted network of partners. More about us: www.accace.com | www.accace.pl E-mail: poland@accace.com
What is your next challenge?
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