Tax Calendar | Poland

2018
 Monthly tasks for you
Not necessarily tax related

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www.accace.com
www.accace.pl
 January 2018

January
08 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - 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
 Learn a magic trick

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 February 2018

February
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

12 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

15 - 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

Real Estate
20 - 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”
 Dance to your favourite song

#accacelife
www.accace.com
www.accace.pl
 March 2018

March
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

12 - 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
15 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”
 Do a photo shooting

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www.accace.com
www.accace.pl
 April 2018

April
Income Tax (PIT, CIT)

02 - 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)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

10 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
16 - 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”

Income Tax (PIT, CIT)

30 - 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)
 Wake up 30 minutes
earlier and make yourself
a really tasty breakfast

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www.accace.com
www.accace.pl
 May 2018

May
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

15
- 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 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”
 Improve your handwriting

#accacelife
www.accace.com
www.accace.pl
 June 2018

June
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

11 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

15
- 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”
 Buy a dressy outfit

#accacelife
www.accace.com
www.accace.pl
 July 2018

July
Income Tax (PIT, CIT)
09 - Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate
16 - 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”
 Delete apps you
don’t need anymore

#accacelife
www.accace.com
www.accace.pl
 August 2018

August
07
Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

16
- 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

#accacelife
www.accace.com
www.accace.pl
 September 2018

September

07 Income Tax (PIT, CIT)

- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

17
- 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”
 Go to a concert

#accacelife
www.accace.com
www.accace.pl
 October 2018

October
08 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate
16 - 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”
 Set a goal that will motivate you
to get up in the morning

#accacelife
www.accace.com
www.accace.pl
 November 2018

November
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

12 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate

15 - 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”
 Test drive your dream car

#accacelife
www.accace.com
www.accace.pl
 December 2018

December
07 Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

VAT, Excise Duty

10 - Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out

Real Estate
17 - 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

#accacelife
www.accace.com
www.accace.pl
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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www.accace.com
www.accace.pl