5-th day of each month

  • a time-limit for making contributions for social and health insurance, Labor Fund and Employee Benefits Guarantee Fund on budgetary units, budgetary organizations and supporting plants;

7-th day of each month

  • a time-limit for paying fixed amount tax
  • a time-limit for paying flat-rate income tax on income tax payers, corporate entities which have its registered office or management board outside Poland;
  • a time-limit for paying corporate flat-rate income tax, collected on the basis of incomes acquired in the previous month in connection with profit-sharing arrangement

10-th day of each month

  • a time-limit for making contributions for social and health insurance, Labor Fund and Employee Benefits Guarantee Fund on natural legal persons who pay their contributions only for themselves;
  • a time-limit for the submission of INTRASTAT declaration

15-th day of each month

  • a time-limit for making contributions for social and health insurance, Labor Fund and Employee Benefits Guarantee Fund on all other payers;
  • a time-limit for the submission of recapitulative statement VAT-UE (in paper form)
  • a time-limit for paying tax on immovable property and forest tax on corporate entities and entities without legal personality;
  • a time-limit for paying premium on tax on immovable property, forest and agricultural tax (for natural legal persons)
  • a time-limit for paying premium on agricultural tax (for corporate entities and organizational units without legal personality)

20-th day of each month

  • a time-limit for paying income tax on employees working on the basis of employment agreement as well as mandatory contract and contract for specific work
  • a time-limit for making flat-rate statutory payments in connection with income tax on natural legal entities
  • a time-limit for paying income tax on natural legal entities due on profits generated by economic activity and lease agreements;
  • a time-limit for paying flat income tax on natural legal entities due on profits generated by economic activity;
  • a time-limit for paying income tax due on profits generated abroad (in connection with employment or pension) and other profits generated without payer’s intermediation
  • a time-limit for paying income tax on corporate entities
  • a time-limit for paying flat-rate income tax due on profits generated by natural legal persons;
  • a time-limit for making contribution to the State Fund for the Rehabilitation of the Disabled,

25-th day of each month

  • a time-limit for the submission of declarations and paying VAT (VAT-7, VAT-7K, VAT-8, VAT-12)
  • a time-limit for the submission of recapitulative statement VAT-UE (in electronic form)
  • a time-limit for the submission of declarations and vehicle excise duty (AKC-4)

30-th day of each month

  • a time-limit for paying VAT due on deliveries of a new means of transport within the EU (VAT-11)