Poland Tax Calendar 2026–2027

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for October 2026 by the 15th. State budget units and municipal budget establishments have until the 5th.

Individuals pay instalment 4 of the 2026 property tax set by the municipality's assessment decision by the 15th; if the total tax is up to PLN 100 it is paid in one sum by 15 March.

Companies and other entities that file DN-1 pay the monthly property tax instalment for November 2026 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for October 2026 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in October 2026 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for October 2026 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for October 2026 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for October 2026 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for October 2026, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for November 2026 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for December 2026 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for November 2026 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in November 2026 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for November 2026 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for November 2026 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for November 2026 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for November 2026, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

From 1 January 2027 the PLN 10,000-a-month exemption and the option to issue invoices from cash registers outside KSeF end, so all invoices must be issued in KSeF.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for December 2026 by the 15th. State budget units and municipal budget establishments have until the 5th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for December 2026 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in December 2026 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for December 2026 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for December 2026 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for December 2026 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Quarterly VAT filers (small taxpayers, sales up to EUR 2m gross) send JPK_V7K with the records for the last month of Q4 2026 and the declaration part for the whole quarter, and pay the quarter's VAT by the 25th.

Recapitulative statement of intra-EU supplies, acquisitions and services for December 2026, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Employers and other payers file the annual summary of PIT advances withheld in 2026 (PIT-4R) and of flat-rate tax withheld (PIT-8AR) with the tax office, electronically only, by 31 January. The 2027 date follows the statutory rule.

Employers send each employee's and contractor's PIT-11 for 2026 to the tax office, electronically only, by 31 January. The 2027 date follows the statutory rule.

Companies and other entities that are not natural persons file the 2027 property tax return DN-1 with the municipality where the property lies and pay the January instalment by 31 January. The 2027 date follows the statutory rule.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for January 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for February 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for January 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in January 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for January 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for January 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for January 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for January 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Employers give each employee and contractor their PIT-11 for 2026 by the end of February, so they can file their own annual return. The 2027 date follows the statutory rule.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for February 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Individuals pay instalment 1 of the 2027 property tax set by the municipality's assessment decision by the 15th; if the total tax is up to PLN 100 it is paid in one sum by 15 March. The 2027 date follows the statutory rule.

Companies and other entities that file DN-1 pay the monthly property tax instalment for March 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for February 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in February 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for February 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for February 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for February 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for February 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Companies whose tax year is the calendar year 2026 file CIT-8 electronically and pay any balance of tax by 31 March, the end of the third month after the tax year. Companies on another tax year file by the end of the third month after it ends. The 2027 date follows the statutory rule.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for March 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for April 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for March 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in March 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for March 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for March 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for March 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Quarterly VAT filers (small taxpayers, sales up to EUR 2m gross) send JPK_V7K with the records for the last month of Q1 2027 and the declaration part for the whole quarter, and pay the quarter's VAT by the 25th.

Recapitulative statement of intra-EU supplies, acquisitions and services for March 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Individuals file their 2026 return between 15 February and 30 April: PIT-37 for employment and similar income, PIT-38 for capital gains, PIT-39 for sales of Polish real estate. Tax due is paid by 30 April; a Twój e-PIT return the taxpayer has neither filed nor rejected is accepted automatically on that date. The 2027 date follows the statutory rule.

Sole traders file their 2026 return between 15 February and 30 April and pay the balance: PIT-36 on the tax scale, PIT-36L on the 19% flat rate, PIT-28 on the lump sum on recorded revenue (ryczałt), whose deadline was moved from end-February to 30 April from the 2022 returns. The 2027 date follows the statutory rule.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for April 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Individuals pay instalment 2 of the 2027 property tax set by the municipality's assessment decision by the 15th; if the total tax is up to PLN 100 it is paid in one sum by 15 March. The 2027 date follows the statutory rule.

Companies and other entities that file DN-1 pay the monthly property tax instalment for May 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for April 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in April 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for April 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for April 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Sole traders on the tax scale, the flat rate or ryczałt settle their 2026 health insurance contribution in the ZUS DRA (or ZUS RCA) for April, filed by 20 May, and pay any shortfall with the April contributions. The 2027 date follows the statutory rule.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for April 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for April 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for May 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for June 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for May 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in May 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for May 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for May 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for May 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for May 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for June 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for July 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for June 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in June 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for June 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for June 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for June 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Quarterly VAT filers (small taxpayers, sales up to EUR 2m gross) send JPK_V7K with the records for the last month of Q2 2027 and the declaration part for the whole quarter, and pay the quarter's VAT by the 25th.

Recapitulative statement of intra-EU supplies, acquisitions and services for June 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for July 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for August 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for July 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in July 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for July 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for July 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for July 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for July 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for August 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Individuals pay instalment 3 of the 2027 property tax set by the municipality's assessment decision by the 15th; if the total tax is up to PLN 100 it is paid in one sum by 15 March. The 2027 date follows the statutory rule.

Companies and other entities that file DN-1 pay the monthly property tax instalment for September 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for August 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in August 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for August 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for August 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for August 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for August 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for September 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for October 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for September 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in September 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for September 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for September 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for September 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Quarterly VAT filers (small taxpayers, sales up to EUR 2m gross) send JPK_V7K with the records for the last month of Q3 2027 and the declaration part for the whole quarter, and pay the quarter's VAT by the 25th.

Recapitulative statement of intra-EU supplies, acquisitions and services for September 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for October 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Individuals pay instalment 4 of the 2027 property tax set by the municipality's assessment decision by the 15th; if the total tax is up to PLN 100 it is paid in one sum by 15 March. The 2027 date follows the statutory rule.

Companies and other entities that file DN-1 pay the monthly property tax instalment for November 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for October 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in October 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for October 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for October 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for October 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for October 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.

Payers with legal personality (sp. z o.o., S.A., cooperatives, foundations, associations) file the ZUS DRA settlement with its reports and pay social, health, Labour Fund, Solidarity Fund and FGŚP contributions for November 2027 by the 15th. State budget units and municipal budget establishments have until the 5th.

Companies and other entities that file DN-1 pay the monthly property tax instalment for December 2027 to the municipality by the 15th.

Self-employed people, civil and commercial partnerships and other payers without legal personality pay ZUS contributions for November 2027 (for themselves and any staff) and file ZUS DRA by the 20th.

Employers and other payers pay the PIT advances withheld in November 2027 from salaries and contracts of mandate, and any flat-rate tax withheld, to the tax office by the 20th. The amounts are reported annually on PIT-4R and PIT-8AR, not monthly.

Sole traders taxed on the scale, the 19% flat rate or the lump sum on recorded revenue (ryczałt) pay the income tax advance for November 2027 by the 20th; no advance return is filed. Small taxpayers and new businesses can opt for quarterly advances, due by the 20th after each quarter.

Companies pay the corporate income tax advance for November 2027 by the 20th; the advance for the last month of the tax year is also due on the 20th of the following month. Small taxpayers and start-ups may pay quarterly, and some opt for simplified advances.

Monthly VAT filers send the JPK_V7M file (VAT records plus the declaration part) for November 2027 and pay the VAT due by the 25th. Quarterly filers send the records-only part of JPK_V7K for this month on the same day when it is not the last month of a quarter.

Recapitulative statement of intra-EU supplies, acquisitions and services for November 2027, filed electronically by the 25th. It is always monthly, also for quarterly VAT filers, and no nil return is needed for a month without such transactions.