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Accounting Obligations and Deadlines in Poland – A Guide for Foreign Entrepreneurs

2025-07-03

Starting and running a business in Poland comes with specific accounting and tax obligations. Understanding local regulations is a crucial step toward operating your company legally and efficiently. This guide outlines the most important accounting requirements and deadlines that every business owner — especially foreign entrepreneurs — must know when doing business in Poland.

Post-Registration Obligations – What Comes First?

Once your company is successfully registered in the Polish National Court Register (KRS), several initial tax and reporting duties must be fulfilled. The most important include:

Submitting the NIP-8 Form

One of the first mandatory steps for a newly registered company is submitting the NIP-8 form within 21 days of registration in the KRS. This form provides supplementary information to the tax office, including:

  • the company’s contact details,
  • the address where accounting records are stored,
  • details of the appointed accounting office (if applicable),
  • authorized representatives or proxies.

Failure to submit this form may result in administrative penalties.

Registering the Beneficial Owner (CRBR)

Every limited liability company, partnership, and joint-stock company must report its beneficial owners to the Central Register of Beneficial Owners (CRBR) within 21 days of company registration. Non-compliance may result in fines of up to PLN 1 million.

VAT Registration – When and How?

Not every company is required to register for VAT immediately; however, in many cases, VAT registration is mandatory or financially beneficial.

When is VAT registration required?

A business must register for VAT if it:

  • exceeds PLN 200,000 in annual turnover, or
  • conducts activities subject to mandatory VAT, such as:
    • consulting services,
    • legal advisory,
    • electronic equipment sales,
    • importing services from outside the EU.

How to register for VAT?

To register, you must submit the VAT-R form before conducting any taxable activity. The form is submitted to the tax office responsible for the company’s registered office.

  • If a power of attorney (PPS-1) is filed, a stamp duty of PLN 170 applies.
  • If no proxy is used – no fee is charged.

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Accounting in Poland

Monthly Tax and Social Security Deadlines – Your Compliance Calendar

In Poland, many accounting tasks recur monthly or quarterly and involve tax reporting and social security (ZUS) payments. Timely compliance is essential to avoid fines or legal complications.

Key Monthly Deadlines:

10th of the month

  • Obligation: ZUS contributions for individuals (e.g., contractors)
  • Applies to: Clients or companies hiring individuals under civil law contracts

15th of the month

  • Obligation: Corporate income tax (CIT) advance payment
  • Applies to: Limited liability companies and joint-stock companies

20th of the month

  • Obligation: ZUS contributions for owners; PIT-4 or PIT-8A advances
  • Applies to: Sole traders, general and limited partnerships, employers

25th of the month

  • Obligation: Submission of JPK_V7M or JPK_V7K and VAT payment
  • Applies to: VAT-registered businesses

The JPK_V7 is a mandatory electronic file submitted to the tax office. It includes your VAT declaration and sales/purchase records.

  • JPK_V7M – for businesses that report VAT monthly
  • JPK_V7K – for businesses that report VAT quarterly (but must submit monthly records)

Annual Reporting Obligations – After the Fiscal Year Ends

At the end of the fiscal year, every business must close its books, summarize revenues and costs, and submit several required documents. These duties vary depending on the legal form and accounting method used.

Annual Financial Statement

All companies using full accounting are required to:

  1. Prepare financial statements by March 31, including:
    • a balance sheet,
    • a profit and loss account,
    • explanatory notes.
  2. Obtain shareholder approval of the statements by June 30.

Submit the approved statements to the National Court Register (KRS) via the Financial Document Repositorywithin 15 days of approval.

CIT-8 Corporate Tax Return

Capital companies, such as limited liability companies, are required to:

  • Submit the CIT-8 form by March 31, even if the company recorded no income or made a loss.
  • The return must be filed electronically, using a qualified electronic signature or trusted profile.

IFT-2R Form (Withholding Tax)

If the company made payments to foreign entities, it must submit the IFT-2R form to the tax office and the recipient abroad:

  • Deadline: March 31 of the year following the tax year in which the payments were made.

Summary – Key Accounting Deadlines in Poland

  • Within 21 days of company registration: NIP-8 form, CRBR registration
  • Every month: JPK_V7 filing, VAT payment, ZUS contributions, PIT-4/PIT-8A, CIT advances
  • By March 31: CIT-8 return, financial statements, IFT-2R
  • By June 30: Shareholder approval of financial statements
  • By July 15: Submission of financial statements to KRS


For foreign entrepreneurs in Poland, understanding and meeting these deadlines is essential for running a compliant and stable business. It’s highly advisable to partner with an experienced accounting office early on to ensure that all local legal and tax obligations are properly handled — and to avoid unnecessary penalties or administrative stress.

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