The 7th day of the month the payment of taxapplies to taxable persons in the form of tax card;
The 10th day of the month payment of social insurance premiums, health insurance and the Labour Fund (in Polish: Fundusz Pracy) (the premium is paid for the previous calendar month, for example on October 10 we pay for the month of September). At that time you pay the premium only for ourselves – that is, you do not employ any workers;
The 15th day of the month payment of social security premiums, health insurance and the Labour and/ or the Guaranteed Employee Benefits Fund (in Polish: Fundusz Gwarantowanych Świadczeń Pracowniczych) for the previous month – if the person conducting business activity hires employees (premiums are paid not only for the entrepreneur);
The 20th day of the month duty to pay fee:

– the lump sum tax on registered income (lump sum for the month of December is to be paid within a period of filing of the annual PIT-28)

– Must also submit a monthly declaration (PIT-5) and make an advance payment for income tax on natural persons conducting business activities on a general basis (advance payment for the month of December shall be paid within 20 January)

– Advance payment of income tax, if selected by the settlement flat tax rate 19% (advance payment for the month of December shall be paid by 20 January)

The 25th day of the month to that day must be settle:

– Monthly VAT

– Submit the form VAT-7

– A monthly excise duty

The 25th day of the month following the quarter in which the tax liability arose on that day should be settled:

– VAT (and submit the form VAT-7K) for small taxpayers

In addition, you must submit information summarizing the VAT-EU, which applies to intra-Community supplies or purchases of goods

By 31 January following the tax year entrepreneur settling on the basis of flat-rate tax return consists of the amount earned income, deductions made and the lump sum payable on registered income (Form PIT-28)
30 April of the year following the tax year – the submission of evidence of the amount of income (or loss incurred) for the previous tax year by taxpayers engaged in economic activities on a general basis (on the forms PIT-36 and PIT-36 L) and by 19 % tax rate.

Warning!
If the day of the report or payment is on a Saturday or public holiday, the deadline for submission of documents and payment expires on the first working day following the day off.