by the 7th day of each month

• tax payment deadline for individuals paying flat rate tax (karta podatkowa)
• deadline for the payment of lump-sum income tax collected from receivables paid to a foreign legal entity for the titles listed in Art. 21 par. 1 and Art. 22 par. 1 of the Corporate Income Tax Act
• deadline for payment of lump-sum income tax collected on dividend income and other revenue from shares in profits of legal entities

07

• deadline for ZUS (social insurance) payment (for the previous month) for individuals paying contributions only for themselves (if no employees are employed)

• deadline for INTRASTAT submissions

• deadline for the payment of wages and salaries

by the 10th day of each month

10

• deadline for ZUS (social insurance) payment (for the previous month) of social security contributions, health insurance and the Fundusz Pracy (Labor Fund) and/or Fundusz Gwarantowanych Świadczeń Pracowniczych (Guaranteed Employee Benefits Fund) for other payers of contributions (if employees are employed)
• deadline for payment of real estate tax and forestry tax for legal entities, organizational units and legal entities without legal personality

by the 15th day of each month

15

• deadline for payment of flat-rate tax on registered income (flat-rate tax for December is to be paid on the date of submitting the PIT-28 annual tax return)
• deadline for payment of PIT-5 advance payment for income tax from individuals running business on general terms
• deadline for payment of PIT-5L advance payment when the option of 19% advance income tax payments has been chosen
• deadline for payment of the advance on revenues from the employment relationship
• deadline for payment to PFRON

by the 20th day of each month

20

•  deadline for payment of VAT for the previous month and submission of JPK-V7M, VAT-8, VAT-9M, VAT-12 declarations
• deadline for excise duty payment and submission of excise duty declarations
• deadline for the quarterly payment of VAT and submission of JPK-V7K declaration by the 25th day of the month following the quarter
• deadline for submission of the summary information on EU intra-Community VAT trade
• deadline for submission of the summary information on domestic VAT-27 trade
• deadline for submission of VAT-13 declarations by tax representatives
• deadline for submission of information on VAT registers in the form of JPK (SAF-T)

by the 25th day of each month

25

Ważne terminy

Accounting office Martyna Bury

ul. Józefa Becka 16/3

51-672 Wrocław

departments:

ul. Karmelkowa 20a

52-437 Wrocław

and

63-524 Czajków 23

gmina Czajków, woj. wielkopolskie

phone: 601-096-444

e-mail: martyna.bury@brmb.pl

Biuro Rachunkowe Martyna Bury

NIP: 894-141-92-38

Regon: 381020361

Accounting Certificate: 67366/2014