{"id":36683,"date":"2025-07-03T11:24:23","date_gmt":"2025-07-03T09:24:23","guid":{"rendered":"https:\/\/www.thompsonstein.com\/?p=36683"},"modified":"2026-01-29T14:54:03","modified_gmt":"2026-01-29T13:54:03","slug":"obligaciones-contables-y-plazos-fiscales-en-polonia-guia-para-emprendedores-extranjeros","status":"publish","type":"post","link":"https:\/\/www.thompsonstein.com\/es\/obligaciones-contables-y-plazos-fiscales-en-polonia-guia-para-emprendedores-extranjeros\/","title":{"rendered":"Obligaciones contables y plazos fiscales en Polonia \u2013 Gu\u00eda para emprendedores extranjeros"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"36683\" class=\"elementor elementor-36683\">\n\t\t\t\t<div class=\"elementor-element elementor-element-434da81 e-flex e-con-boxed e-con e-parent\" data-id=\"434da81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c05f16a elementor-widget elementor-widget-text-editor\" data-id=\"c05f16a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Crear y gestionar una empresa en Polonia conlleva una serie de <\/span><b>obligaciones fiscales y contables espec\u00edficas<\/b><span style=\"font-weight: 400;\">. Comprender la normativa local es un paso clave para operar legal y eficazmente. Esta gu\u00eda presenta las obligaciones m\u00e1s importantes y los plazos clave que debe conocer todo empresario \u2014especialmente los extranjeros\u2014 que deseen hacer negocios en Polonia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-badd847 e-flex e-con-boxed e-con e-parent\" data-id=\"badd847\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0580d7 elementor-widget elementor-widget-heading\" data-id=\"c0580d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obligaciones tras la inscripci\u00f3n de la empresa \u2013 \u00bfQu\u00e9 hacer primero?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d715315 e-flex e-con-boxed e-con e-parent\" data-id=\"d715315\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c8990 elementor-widget elementor-widget-text-editor\" data-id=\"97c8990\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Una vez registrada la empresa en el <\/span><b>Registro Nacional Judicial (KRS)<\/b><span style=\"font-weight: 400;\">, se deben cumplir varios tr\u00e1mites fiscales iniciales. Los m\u00e1s relevantes son:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-324fb4e e-flex e-con-boxed e-con e-parent\" data-id=\"324fb4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a43d13 elementor-widget elementor-widget-heading\" data-id=\"3a43d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Presentaci\u00f3n del formulario NIP-8<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c30c7d9 e-flex e-con-boxed e-con e-parent\" data-id=\"c30c7d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c371e27 elementor-widget elementor-widget-text-editor\" data-id=\"c371e27\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Una de las primeras obligaciones de una empresa reci\u00e9n registrada es presentar el <\/span><b>formulario NIP-8<\/b><span style=\"font-weight: 400;\"> dentro de los <\/span><b>21 d\u00edas siguientes a su inscripci\u00f3n en el KRS<\/b><span style=\"font-weight: 400;\">. Este documento proporciona informaci\u00f3n complementaria a la oficina tributaria, como:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">datos de contacto de la empresa,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">direcci\u00f3n de almacenamiento de la contabilidad,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">informaci\u00f3n sobre la asesor\u00eda contable,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">datos de los representantes autorizados.<\/span><\/li><\/ul><p><b>No presentar este formulario puede conllevar sanciones administrativas.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b9e76b e-flex e-con-boxed e-con e-parent\" data-id=\"5b9e76b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c7fe5c elementor-widget elementor-widget-heading\" data-id=\"7c7fe5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Registro del beneficiario efectivo (CRBR)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0cf08c5 e-flex e-con-boxed e-con e-parent\" data-id=\"0cf08c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcb6871 elementor-widget elementor-widget-text-editor\" data-id=\"fcb6871\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Toda sociedad limitada, sociedad comanditaria o sociedad an\u00f3nima est\u00e1 obligada a registrar a sus <\/span><b>beneficiarios reales<\/b><span style=\"font-weight: 400;\"> en el <\/span><b>Registro Central de Beneficiarios Reales (CRBR)<\/b><span style=\"font-weight: 400;\"> dentro de los <\/span><b>21 d\u00edas siguientes a la inscripci\u00f3n<\/b><span style=\"font-weight: 400;\">. El incumplimiento puede acarrear multas de hasta <\/span><b>1 mill\u00f3n de PLN<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-622bad2 e-flex e-con-boxed e-con e-parent\" data-id=\"622bad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f12c82d elementor-widget elementor-widget-heading\" data-id=\"f12c82d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Registro en el IVA \u2013 \u00bfCu\u00e1ndo y c\u00f3mo hacerlo?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5699ec e-flex e-con-boxed e-con e-parent\" data-id=\"f5699ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd61b1f elementor-widget elementor-widget-text-editor\" data-id=\"fd61b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No todas las empresas deben registrarse en el IVA de forma inmediata, pero en muchos casos, <\/span><b>es obligatorio o recomendable desde el punto de vista financiero.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95b7cb3 e-flex e-con-boxed e-con e-parent\" data-id=\"95b7cb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-971819f elementor-widget elementor-widget-heading\" data-id=\"971819f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo es obligatoria la inscripci\u00f3n en el IVA?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c850a7 e-flex e-con-boxed e-con e-parent\" data-id=\"3c850a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8c7a7 elementor-widget elementor-widget-text-editor\" data-id=\"bd8c7a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Una empresa debe registrarse como contribuyente del IVA si:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">supera los <\/span><b>200.000 PLN de facturaci\u00f3n anual<\/b><span style=\"font-weight: 400;\">, o<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">realiza actividades sujetas a <\/span><b>IVA obligatorio<\/b><span style=\"font-weight: 400;\">, como:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">servicios de consultor\u00eda,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">asesor\u00eda legal,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">venta de productos electr\u00f3nicos,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">importaci\u00f3n de servicios desde fuera de la UE.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31b7e0e e-flex e-con-boxed e-con e-parent\" data-id=\"31b7e0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d59f88b elementor-widget elementor-widget-heading\" data-id=\"d59f88b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo se realiza el registro?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88ee7cd e-flex e-con-boxed e-con e-parent\" data-id=\"88ee7cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a73c9bf elementor-widget elementor-widget-text-editor\" data-id=\"a73c9bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Debe presentarse el <\/span><b>formulario VAT-R<\/b> <b>antes de realizar cualquier operaci\u00f3n sujeta a IVA<\/b><span style=\"font-weight: 400;\">. El formulario se entrega en la oficina tributaria correspondiente a la sede de la empresa.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si se presenta con un <\/span><b>poder notarial (PPS-1)<\/b><span style=\"font-weight: 400;\">, se aplica una <\/span><b>tasa de timbre de 170 PLN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sin poder \u2013 no se aplica ninguna tasa.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b50774 e-flex e-con-boxed e-con e-parent\" data-id=\"9b50774\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3464c89d e-con-full e-flex e-con e-child\" data-id=\"3464c89d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6b0ec5cf e-con-full e-flex e-con e-child\" data-id=\"6b0ec5cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4c9c7d72 e-con-full e-flex e-con e-child\" data-id=\"4c9c7d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2de827b elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-heading\" data-id=\"2de827b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\">\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Deja la contabilidad en nuestras manos \u2013 descubre c\u00f3mo podemos ayudarte a llevar tu negocio en Polonia.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15ba6c1 e-con-full e-flex e-con e-child\" data-id=\"15ba6c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-600dfe36 elementor-widget elementor-widget-button\" data-id=\"600dfe36\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.thompsonstein.com\/es\/otros-servicios\/servicios-contables\/servicios-contables-en-polonia\/\" id=\"btn-white\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contabilidad en Polonia<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d1d78c e-flex e-con-boxed e-con e-parent\" data-id=\"3d1d78c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49483e3 elementor-widget elementor-widget-heading\" data-id=\"49483e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fechas mensuales fiscales y de ZUS \u2013 Calendario de cumplimiento<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4f99b6 e-flex e-con-boxed e-con e-parent\" data-id=\"c4f99b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfbf0aa elementor-widget elementor-widget-text-editor\" data-id=\"dfbf0aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En Polonia, muchas tareas contables se repiten mensualmente o trimestralmente y est\u00e1n relacionadas con <\/span><b>impuestos y cotizaciones a la seguridad social (ZUS)<\/b><span style=\"font-weight: 400;\">. <\/span><b>Cumplir los plazos es fundamental<\/b><span style=\"font-weight: 400;\"> para evitar sanciones o problemas legales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f840e7c e-flex e-con-boxed e-con e-parent\" data-id=\"f840e7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3472582 elementor-widget elementor-widget-heading\" data-id=\"3472582\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fechas mensuales clave:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-918c72b e-flex e-con-boxed e-con e-parent\" data-id=\"918c72b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af8e6a1 elementor-widget elementor-widget-text-editor\" data-id=\"af8e6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>D\u00eda 10 del mes<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligaci\u00f3n: Cotizaciones ZUS para personas f\u00edsicas (como contratistas)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aplica a: Empresas que contratan mediante contratos civiles<\/span><\/li><\/ul><p><b>D\u00eda 15 del mes<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligaci\u00f3n: Pago a cuenta del impuesto sobre sociedades (CIT)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aplica a: Sociedades limitadas y sociedades an\u00f3nimas<\/span><\/li><\/ul><p><b>D\u00eda 20 del mes<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligaci\u00f3n: Cotizaciones ZUS de propietarios, anticipos PIT-4 o PIT-8A<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aplica a: Empresarios individuales, socios, empleadores<\/span><\/li><\/ul><p><b>D\u00eda 25 del mes<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligaci\u00f3n: Env\u00edo del <\/span><b>JPK_V7M o JPK_V7K<\/b><span style=\"font-weight: 400;\"> y pago del IVA<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aplica a: Empresas registradas en el IVA<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">El <\/span><b>JPK_V7<\/b><span style=\"font-weight: 400;\"> es un archivo electr\u00f3nico obligatorio enviado a la oficina tributaria. Incluye la declaraci\u00f3n de IVA y los registros de ventas y compras.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>JPK_V7M<\/b><span style=\"font-weight: 400;\"> \u2013 para declaraciones mensuales<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>JPK_V7K<\/b><span> \u2013 para declaraciones trimestrales (con obligaci\u00f3n de enviar registros mensuales)<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cb6128 e-flex e-con-boxed e-con e-parent\" data-id=\"7cb6128\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7e50b elementor-widget elementor-widget-heading\" data-id=\"8e7e50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obligaciones anuales \u2013 \u00bfQu\u00e9 hacer al final del ejercicio fiscal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d99fbd e-flex e-con-boxed e-con e-parent\" data-id=\"1d99fbd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f62538c elementor-widget elementor-widget-text-editor\" data-id=\"f62538c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Al finalizar el ejercicio, toda empresa debe cerrar sus cuentas, resumir ingresos y gastos, y presentar los documentos obligatorios. Estas tareas var\u00edan seg\u00fan <\/span><b>la forma jur\u00eddica y el m\u00e9todo contable<\/b><span style=\"font-weight: 400;\"> utilizado.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc02b6a e-flex e-con-boxed e-con e-parent\" data-id=\"bc02b6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-880a718 elementor-widget elementor-widget-heading\" data-id=\"880a718\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Estados financieros anuales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4162cae e-flex e-con-boxed e-con e-parent\" data-id=\"4162cae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4874390 elementor-widget elementor-widget-text-editor\" data-id=\"4874390\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Las empresas con contabilidad completa deben:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Preparar los estados financieros<\/b><span style=\"font-weight: 400;\"> antes del <\/span><b>31 de marzo<\/b><span style=\"font-weight: 400;\">, que incluyen:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">balance general,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">cuenta de p\u00e9rdidas y ganancias,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">notas explicativas.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Obtener la aprobaci\u00f3n de los socios<\/b><span style=\"font-weight: 400;\"> antes del <\/span><b>30 de junio<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Presentar los estados aprobados<\/b><span> al Registro Nacional Judicial (KRS) mediante el <\/span><b>Repositorio de Documentos Financieros<\/b><span>, en un plazo de <\/span><b>15 d\u00edas tras su aprobaci\u00f3n<\/b><span>.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87151d1 e-flex e-con-boxed e-con e-parent\" data-id=\"87151d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60d98f5 elementor-widget elementor-widget-heading\" data-id=\"60d98f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Declaraci\u00f3n CIT-8<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-346e59a e-flex e-con-boxed e-con e-parent\" data-id=\"346e59a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26a168e elementor-widget elementor-widget-text-editor\" data-id=\"26a168e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Las sociedades de capital, como las sociedades limitadas, deben:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Presentar la declaraci\u00f3n CIT-8 antes del 31 de marzo<\/b><span style=\"font-weight: 400;\">, incluso si no han tenido ingresos o han tenido p\u00e9rdidas.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Esta declaraci\u00f3n debe enviarse <b>electr\u00f3nicamente<\/b><span>, con <\/span><b>firma electr\u00f3nica cualificada<\/b><span> o <\/span><b>perfil de confianza<\/b><span>.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09e5b23 e-flex e-con-boxed e-con e-parent\" data-id=\"09e5b23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d115f9f elementor-widget elementor-widget-heading\" data-id=\"d115f9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formulario IFT-2R (impuesto en la fuente)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ab4878 e-flex e-con-boxed e-con e-parent\" data-id=\"1ab4878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e1345 elementor-widget elementor-widget-text-editor\" data-id=\"e3e1345\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si la empresa realiz\u00f3 pagos a entidades extranjeras, debe enviar el <\/span><b>formulario IFT-2R<\/b><span style=\"font-weight: 400;\"> a la oficina tributaria y al beneficiario:<\/span><\/p><ul><li><b>Fecha l\u00edmite: 31 de marzo<\/b><span style=\"font-weight: 400;\"> del a\u00f1o siguiente al ejercicio fiscal correspondiente.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23d937b e-flex e-con-boxed e-con e-parent\" data-id=\"23d937b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eec7ee5 elementor-widget elementor-widget-heading\" data-id=\"eec7ee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Resumen \u2013 Fechas clave de la contabilidad en Polonia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a805e0c e-flex e-con-boxed e-con e-parent\" data-id=\"a805e0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2287b4c elementor-widget elementor-widget-text-editor\" data-id=\"2287b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dentro de los 21 d\u00edas desde la inscripci\u00f3n:<\/b><span style=\"font-weight: 400;\"> Formulario NIP-8, registro en CRBR<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cada mes:<\/b><span style=\"font-weight: 400;\"> Env\u00edo JPK_V7, pago de IVA, cotizaciones ZUS, PIT-4\/PIT-8A, anticipos CIT<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hasta el 31 de marzo:<\/b><span style=\"font-weight: 400;\"> Declaraci\u00f3n CIT-8, estados financieros, IFT-2R<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hasta el 30 de junio:<\/b><span style=\"font-weight: 400;\"> Aprobaci\u00f3n de estados financieros por parte de los socios<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hasta el 15 de julio:<\/b><span style=\"font-weight: 400;\"> Presentaci\u00f3n de los estados financieros al KRS<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Para cualquier <\/span><b>emprendedor extranjero en Polonia<\/b><span style=\"font-weight: 400;\">, conocer y respetar estos plazos es esencial para gestionar un negocio legal y estable. Es muy recomendable <\/span><b>colaborar desde el principio con una asesor\u00eda contable experimentada<\/b><span style=\"font-weight: 400;\">, que garantice el cumplimiento de las obligaciones fiscales y normativas locales y libere al empresario de preocupaciones administrativas innecesarias.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ecbc057 e-flex e-con-boxed e-con e-parent\" data-id=\"1ecbc057\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-47956df6 e-con-full e-flex e-con e-child\" data-id=\"47956df6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-385126b3 e-flex e-con-boxed e-con e-child\" data-id=\"385126b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5187feb0 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-heading\" data-id=\"5187feb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><p class=\"ekit-heading--title elementskit-section-title  ekit-heading__title-has-border start\">M\u00c1S INFORMACI\u00d3N<\/p>\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p>Si desea obtener m\u00e1s informaci\u00f3n, env\u00edenos el formulario. 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Estonia\">Registro de Empresas - Estonia<\/option><option value=\"Registro de Empresas - Eslovaquia\">Registro de Empresas - Eslovaquia<\/option><option value=\"Registro de Empresas - Lituania\">Registro de Empresas - Lituania<\/option><option value=\"Registro de Empresas - Letonia\">Registro de Empresas - Letonia<\/option><option value=\"Registro de Empresas - Wyoming\">Registro de Empresas - Wyoming<\/option><option value=\"Registro de Empresas - Delaware\">Registro de Empresas - Delaware<\/option><option value=\"Registro de Empresas - Otros paises\">Registro de Empresas - Otros paises<\/option><option value=\"Servicios Contables\">Servicios Contables<\/option><option value=\"Servicios Contables - Estonia\">Servicios Contables - Estonia<\/option><option value=\"Servicios Contables - Lituania\">Servicios Contables - Lituania<\/option><option value=\"Servicios Contables - Letonia\">Servicios Contables - Letonia<\/option><option value=\"Servicios Contables - Wyoming\">Servicios Contables - Wyoming<\/option><option value=\"Servicios Contables - Delaware\">Servicios Contables - Delaware<\/option><option value=\"Otros Servicios\">Otros Servicios<\/option><\/select><\/span>\n\t<\/p>\n<\/div>\n<div class=\"keydesign-label\">\n\t<p><label> Contenido de su consulta <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n\t<\/p>\n<\/div>\n<span class=\"wpcf7-form-control-wrap subpage-title\" data-name=\"subpage-title\"><input type=\"hidden\" name=\"subpage-title\" class=\"wpcf7-form-control wpcf7-hidden wpcf7dtx wpcf7dtx-hidden\" aria-invalid=\"false\" value=\"Obligaciones contables y plazos fiscales en Polonia \u2013 Gu\u00eda para emprendedores extranjeros\"><\/span>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Crear y gestionar una empresa en Polonia conlleva una serie de obligaciones fiscales y contables espec\u00edficas. Comprender la normativa local es un paso clave para operar legal y eficazmente. Esta [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":36645,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[752,751],"tags":[],"class_list":["post-36683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad-en-polonia","category-polonia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obligaciones contables en Polonia para empresas extranjeras - Thompson&amp;Stein<\/title>\n<meta name=\"description\" content=\"Descubre los principales deberes contables, fiscales y los plazos clave que toda empresa extranjera debe cumplir al operar en Polonia. 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