A Polish business does not have one universal filing calendar. The exact scope depends on legal form, tax year, VAT status, payroll, cross-border transactions, property, transfer pricing and sector rules. The dates below assume a calendar-year business and the law verified on 21 August 2026. They include shifts where a statutory deadline falls on a Saturday or public holiday, but every company should publish its own filtered calendar before 2027 begins.
1. Define the company profile before copying any date
Start with a compliance matrix: legal form, financial and tax year, CIT or PIT regime, VAT monthly or quarterly, payroll, foreign payments, related parties, real estate, EU trade, excise, PFRON and sector reporting. A limited company normally uses the 15th for ZUS, while a sole trader or partnership normally uses the 20th. A quarterly VAT payer still sends the JPK_VAT evidence part monthly.
| Profile question | Calendar consequence |
|---|---|
| Legal person or other payer | ZUS due on the 15th or 20th |
| Monthly or quarterly VAT | declaration scope changes, but JPK evidence remains monthly |
| Calendar or non-calendar year | annual CIT, accounts, JPK_PD and TPR dates change |
| Employees or contractors | payroll remittances and annual PIT information |
| Related-party transactions | documentation and TPR may apply |
| EU/cross-border activity | VAT-UE, Intrastat, WHT, IFT or OSS may apply |
2. What changes on 1 January 2027: KSeF becomes fully operational
From 1 January 2027 the mandatory KSeF phase reaches businesses whose monthly invoiced sales did not exceed PLN 10 000 and which were deferred through 2026. Monetary penalties for failures connected with mandatory KSeF also become applicable. Active VAT buyers paying another active VAT taxpayer by a transfer instrument that permits a payment reference must use the KSeF number or collective identifier in the cases specified by law, including MPP payments. Confirm statutory exclusions and offline/incident procedures rather than treating every document as a KSeF invoice.
3. The recurring 15th, 20th and 25th deadlines
For a typical Polish limited company, the 15th is the ZUS DRA/report and contribution deadline for the previous month. The 20th is commonly used for CIT/PIT advances, payroll PIT remittances and certain lump-sum payments. The 25th is the JPK_VAT, VAT payment and usually VAT-UE deadline for the previous month. When a tax or ZUS deadline falls on Saturday or a public holiday, it generally moves to the next working day; the table already reflects this rule.
| Month | ZUS for legal persons | PIT/CIT/payroll remittances | JPK_VAT/VAT/VAT-UE |
|---|---|---|---|
| January | 2027-01-15 | 2027-01-20 | 2027-01-25 |
| February | 2027-02-15 | 2027-02-22 | 2027-02-25 |
| March | 2027-03-15 | 2027-03-22 | 2027-03-25 |
| April | 2027-04-15 | 2027-04-20 | 2027-04-26 |
| May | 2027-05-17 | 2027-05-20 | 2027-05-25 |
| June | 2027-06-15 | 2027-06-21 | 2027-06-25 |
| July | 2027-07-15 | 2027-07-20 | 2027-07-26 |
| August | 2027-08-16 | 2027-08-20 | 2027-08-25 |
| September | 2027-09-15 | 2027-09-20 | 2027-09-27 |
| October | 2027-10-15 | 2027-10-20 | 2027-10-25 |
| November | 2027-11-15 | 2027-11-22 | 2027-11-25 |
| December | 2027-12-15 | 2027-12-20 | 2027-12-27 |
4. January and February: payroll forms, property tax and opening controls
The 2027 opening period closes many 2026 obligations. Because 31 January 2027 is Sunday, annual PIT-11/PIT-R and related payer forms sent to the tax office, PIT-4R/PIT-8AR and a DN-1 property-tax declaration for a legal person generally move to 1 February 2027 where applicable. PIT-11 for employees and IFT-1R generally move from Sunday 28 February to 1 March 2027. Property-tax rates and payment data are local, so reconcile each municipality separately.
- By 2027-01-15: ZUS for December 2026 for legal-person payers.
- By 2027-01-20: December/quarter IV income-tax and payroll remittances where applicable.
- By 2027-01-25: JPK_VAT/VAT/VAT-UE for December 2026.
- By 2027-02-01: annual payer forms to the tax office and DN-1 where applicable.
- By 2027-03-01: employee PIT-11 and IFT-1R where applicable.
- Before the first payment run: test the KSeF number/collective identifier process.
5. March and April: CIT-8, financial statements and annual PIT
For a taxpayer whose tax and financial year ended on 31 December 2026, 31 March 2027 is normally the CIT-8 filing and payment deadline and the last day to prepare and sign the annual financial statements. IFT-2R may also be due for foreign corporate recipients. Sole traders and partners generally file their annual PIT business returns and pay the balance by 30 April 2027. Do not combine tax return, accounting close and audit into one approval event: each has its own owner and evidence.
| Date | Main calendar-year obligation |
|---|---|
| 2027-03-31 | CIT-8 and payment; prepare/sign annual financial statements; IFT-2R where applicable |
| 2027-04-30 | PIT-36/PIT-36L/PIT-28 and payment for relevant entrepreneurs |
| Before signing | complete books, estimates, tax reconciliation and management representations |
| Before approval | finish audit where required and circulate the complete approval package |
6. May and June: audit completion and approval of annual accounts
A calendar-year entity should use May and June to resolve audit adjustments, tax-accounting differences, subsequent events, management report and proposed profit or loss allocation. The annual financial statements must normally be approved no later than 30 June 2027. Schedule the shareholders’ or members’ meeting early enough for notices, signatures and corrected files; approval of a different version from the signed and audited file creates a registry and governance risk.
7. July and August: RDF filing and JPK_PD for 2026
An entity entered in the register of entrepreneurs files the approved annual package with RDF within 15 days after approval. If approval occurs on 30 June, the last ordinary date is 15 July 2027; an earlier approval produces an earlier deadline. Under the rules verified in August 2026, taxpayers covered by JPK_PD for the 2026 tax or financial year send the relevant structures by the end of the seventh month. Because 31 July 2027 is Saturday, the deadline moves to 2 August 2027.
- By 2027-07-15 only if approval was on 2027-06-30: file the signed statements, approval resolutions, profit/loss resolution, management report and audit report where required.
- By 2027-08-02: send JPK_KR_PD/JPK_ST_KR or the applicable JPK_PD structures for 2026 if the taxpayer was in scope.
- Reconcile the JPK_PD export to the final tax return, trial balance, fixed-asset register and submitted version.
- Do not apply the 2027 phase-in to a taxpayer or tax year without checking the statutory group.
8. September and October: clean the data before year-end
The third quarter is the right time to clean vendor and customer master data, KSeF permissions, tax codes, fixed assets, related-party balances and payroll records. For a calendar-year entity, physical inventory may generally begin during the final three months before year-end if the statutory conditions are met. Decide locations, cut-off, responsible teams and external confirmations before transactions intensify in December.
| Control | Evidence before year-end |
|---|---|
| KSeF | active permissions, certificates, offline tests and rejected-invoice log |
| VAT/JPK | tax-code mapping, KSeF number, MPP and correction logic |
| Fixed assets | ownership, commissioning, tax/accounting depreciation and JPK_ST data |
| Related parties | transaction inventory, thresholds, agreements and benchmark status |
| Payroll | employee identifiers, benefits, foreign work and year-end accruals |
| Inventory | instructions, teams, count sheets, cut-off and reconciliation method |
9. November and December: TPR, inventory and final close
For a calendar-year taxpayer, the transfer-pricing information for 2026 is generally due by 30 November 2027. Confirm transaction thresholds, exemptions, local documentation, arm’s-length analysis and the person authorised to sign TPR before the final week. In December complete inventory, confirm balances, identify provisions, impairment, deferred tax, payroll accruals and cut-off items. The December JPK_VAT deadline shifts to 27 December 2027 because 25 December is a public holiday and Saturday.
- By 2027-11-30: TPR-C/TPR-P for the 2026 tax year where required.
- By 2027-12-15: ZUS for November for legal-person payers.
- By 2027-12-20: income-tax/payroll remittances for November.
- By 2027-12-27: JPK_VAT/VAT/VAT-UE for November.
- On 2027-12-31: year-end cut-off and inventories requiring the balance-sheet date.
- Create a January 2028 list for December taxes, payroll forms and the 2027 close.
10. Conditional deadlines that do not belong in every calendar
A complete company calendar also filters event-driven and specialist obligations. Intrastat is normally due by the 10th of the following month after thresholds are exceeded. VAT-UE is generally monthly by the 25th. OSS returns are quarterly and IOSS monthly under separate rules. WHT declarations, IFT information, WH-OSC, MDR, excise, PFRON, NBP, GUS, ESG, environmental fees and regulated-sector reports require separate scope tests. Some special regimes do not follow the ordinary weekend-shift assumption.
| Conditional area | Trigger to verify |
|---|---|
| Intrastat | EU goods trade above the annual statistical threshold |
| VAT-UE/OSS/IOSS | relevant EU supplies, acquisitions or distance sales |
| WHT/IFT/WH-OSC | cross-border payments and pay-and-refund rules |
| Transfer pricing | controlled transactions or tax-haven transactions |
| PFRON | employment level and statutory exemptions |
| MDR | reportable tax arrangement roles and deadlines |
| NBP/GUS/ESG/environment | reporting status, survey notice, size or regulated activity |
11. Do not confuse a legal deadline with an internal cut-off
An external due date is the last legal moment, not the date when the accounting team should receive documents. Set internal cut-offs for sales, purchases, payroll changes, bank confirmations, tax review and management approval. For every filing keep the source data, review evidence, authorised signature, UPO or system receipt and payment confirmation. A correction should link back to the original filing and explain the cause.
- Assign a named owner and reviewer to every obligation.
- Set an internal cut-off several working days before the legal date.
- Define the source system and reconciliation control.
- Verify signature and filing permissions before the due date.
- Store UPO, payment evidence and the exact submitted file.
- Escalate rejected files, missing documents and liquidity gaps.
- Review the calendar after every legal, entity or transaction change.
12. Publication and update rule for this 2027 calendar
This article is a planning tool based on rules verified on 21 August 2026. Before publication and during 2027, re-check enacted amendments, Ministry of Finance communications, forms, logical structures, public holidays, extensions and system incidents. Never silently change a date: update dateModified, record the source and explain whether the change affects all businesses or only a defined group.
- Accounting and tax compliance calendar management
- Payroll, PIT and ZUS reporting
- Transfer-pricing documentation and TPR
Editorial note: law and operating rules verified on 2026-08-21. Dates assume a calendar-year entity unless stated otherwise. Re-check later amendments, extensions, local rules, forms, system availability and the company’s individual status before relying on a deadline. This material is general and is not legal, tax or accounting advice.