Key tax deadlines for business owners

Up­dated: Septem­ber 2026

Set­tling on time starts with a well-pre­pared cal­en­dar. The scope of your ob­lig­a­tions de­pends on, among other things, your form of tax­a­tion, your VAT status and whether your busi­ness em­ploys staff.

The most common recurring deadlines

• By the 20th of the month - usu­ally the pay­ment of the PIT or CIT ad­vance, or lump-sum tax (ryczałt), for the pre­vi­ous month.
• By the 25th of the month - sub­mit­ting the JPK_V7 file and paying VAT for tax­pay­ers who settle monthly.
• ZUS con­tri­bu­tions - the dead­line de­pends on the type of con­tri­bu­tion payer and gen­er­ally falls on the 5th, 15th or 20th day of the month.

What should you send to your accountant?

Pre­pare sales and pur­chase in­voices, bank doc­u­ments, cash re­ports, in­form­a­tion on fixed assets and doc­u­ments re­lat­ing to em­ploy­ees and con­tract­ors.

When a deadline falls on a day off

In many cases the dead­line moves to the first work­ing day after a Sat­urday or public hol­i­day. Even so, it is a good idea to pre­pare doc­u­ments and pay­ments in ad­vance.

Your company's own calendar

Not every busi­ness has the same ob­lig­a­tions. Ad­di­tional dead­lines may apply to quarterly set­tle­ments, PFRON, excise duty, prop­erty tax or re­turns spe­cific to a par­tic­u­lar in­dustry.

This ma­ter­ial is for in­form­a­tion pur­poses only and does not re­place in­di­vidual tax advice.