Skip to content
pl

Business calendar: tax and ZUS deadlines through the year

Expert knowledge. Content verified: 7 November 2026.

Most of a company's fixed deadlines rest on a few rules: the 25th day for VAT and JPK_V7, the 20th day for income tax advances, the 5th, 15th or 20th day for ZUS contributions, and annual settlements by the end of April (PIT) or March (CIT). Below are the rules from the legislation and official pages, without calendar dates, because those shift with days off.

When the deadline falls on a day off

  • Taxes: under art. 12 § 5 of the Tax Ordinance, when the last day of a deadline falls on a Saturday or a statutory day off work, the last day is deemed to be the next day after the day or days off, unless tax acts provide otherwise. From 1 October 2026 the provision refers explicitly to the deadline for performing an action, e.g. filing a return or making a payment (Act of 29 May 2026, Dz.U. 2026 poz. 846).
  • JPK_V7: the tax information service states that when the 25th day falls on a Saturday or a statutory day off work, the deadline expires on the first working day.
  • ZUS: when the end of the deadline falls on a public holiday, Saturday or Sunday, the last day is deemed to be the next working day.

Every month: VAT and JPK_V7

  • Monthly settlement: JPK_V7M with the return and the VAT payment by the 25th day of the month following the settlement month.
  • Quarterly settlement: the records part of JPK_V7K every month by the 25th day of the following month, and the return and VAT payment for the quarter by the 25th day of the month after the quarter.
  • Details on the variants and markings are in a separate article on JPK_V7.

Every month: income tax advances

  • Tax scale and linear tax: the advance by the 20th day of each month for the previous month, and for December by 20 January of the following year.
  • Flat-rate tax on recorded revenue: the same, by the 20th day for the previous month, and for December (or Q4) by 20 January of the following year.
  • CIT: advances by the 20th day of each month for the previous month, and for the last month of the tax year by the 20th day of the first month of the next tax year.
  • Quarterly advances (by the 20th day of the month after the quarter) are available only in specific situations: under the tax scale and linear tax, for a person who starts a business or is a small taxpayer; under flat-rate tax, for a person starting a business or with revenue in the previous year up to the equivalent of EUR 200 000; and in CIT, for taxpayers starting a business in their first tax year and for small taxpayers.
  • For the flat-rate (linear) income tax, the Tax portal states that the advance does not have to be paid if it does not exceed PLN 1000.

Once a year: returns and payer information

  • PIT-36, PIT-36L and PIT-28: from 15 February to 30 April of the year following the tax year. The deadline for paying the tax is the same as the deadline for filing the return.
  • CIT-8: by the end of the 3rd month of the year following the tax year, i.e. by 31 March when the tax year is the calendar year. The tax for the year is paid by the same deadline.
  • The payer submits PIT-11 to the tax office by the end of January, and to the taxpayer by the end of February of the year following the tax year.
  • PIT-4R and PIT-8AR: to the tax office only, by the end of January. IFT-1R: to the tax office and to the taxpayer by the end of February.
  • These deadlines do not apply when the payer ends its business during the year: then the forms must be filed no later than the day the business ceases.

ZUS contributions

The payer submits the settlement return (ZUS DRA) and the individual monthly reports (ZUS RCA, RSA, RPA) by the same deadline and pays the contributions for the given month. The deadline depends on the type of payer:

  • By the 5th day of the following month: budgetary units and local government budgetary establishments.
  • By the 15th day of the following month: payers with legal personality, including limited liability and joint-stock companies, cooperatives, associations and foundations.
  • By the 20th day of the following month: all other payers, i.e. among others people paying contributions only for their own insurance (e.g. partners in partnerships) and entrepreneurs and other entities without legal personality that employ other insured persons, including partnerships.
  • Contributions are paid in a single transfer to an individual contribution account number (NRS), which contains the payer's ZUS number and NIP.

How it works in Zaksio

Anna (AI accountant) and Kasia (AI HR specialist) are software (the AI team), not an accounting firm or a tax adviser. Zaksio prepares files and documents, and you or your accounting firm file them with the tax office or ZUS.

  • In the "Returns and JPK" menu there is a "Calendar" tab with deadlines and obligations. We do not guess OSS and IOSS deadlines: they appear only after you indicate in your tax profile that you carry out EU transactions.
  • HR deadlines (ZUS, PIT, PPK and employee registrations within 7 days) are in the HR module, and the AI team reminds you about them in the Team inbox. The HR rules are kept as data, each with a source and a verification date.
  • You mark the filing of a return or file manually ("Mark as filed", ideally with the UPO number), which closes the relevant deadline in the calendar.
  • An accounting firm has a combined deadline calendar for all its clients with export to CSV and ICS.
  • Files and amounts are calculated by deterministic code, not AI. The Start plan is free within limits, and the details are in the pricing page.

Sources

  • Act of 29 August 1997 – Tax Ordinance (consolidated text Dz.U. 2026 poz. 622 and 825, previously Dz.U. 2025 poz. 111), art. 12 — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19971370926
  • Act of 29 May 2026 amending the Act – Tax Ordinance and certain other acts (Dz.U. 2026 poz. 846) — https://api.sejm.gov.pl/eli/acts/DU/2026/846/text.pdf
  • Act of 11 March 2004 on Value Added Tax (consolidated text Dz.U. 2025 poz. 775, as amended), art. 99 and 103 — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20040540535
  • Tax portal, JPK_VAT with return — https://www.podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_vat-z-deklaracja/jpk_vat-z-deklaracja
  • Tax portal, Linear (flat-rate) income tax — https://podatki.gov.pl/podatki-firmowe/pit/informacje-podstawowe/co-jest-opodatkowane/opodatkowanie-podatkiem-liniowym
  • Tax portal, Flat-rate tax on recorded revenue — https://podatki.gov.pl/podatki-firmowe/pit/informacje-podstawowe/co-jest-opodatkowane/opodatkowanie-ryczaltem-od-przychodow-ewidencjonowanych
  • Tax portal, Payer (PIT-11, PIT-4R, PIT-8AR, IFT-1R) — https://podatki.gov.pl/podatki-osobiste/pit/platnik
  • Biznes.gov.pl, How to pay tax from an annual return — https://www.biznes.gov.pl/pl/portal/001355
  • Biznes.gov.pl, CIT, basic information — https://biznes.gov.pl/pl/portal/00251
  • ZUS, Deadline for submitting documents and paying contributions — https://www.zus.pl/firmy/rozliczenia-z-zus/dokumenty-rozliczeniowe/termin-skladania-dokumentow-i-oplacania-skladek
  • Biznes.gov.pl, How to pay ZUS contributions — https://www.biznes.gov.pl/pl/portal/00277

Related articles

Didn't find an answer, or the description doesn't match what you see in the app? Write to us. Back to the list of articles.