The obligations of a Polish sp. z o.o., one by one
11 obligations of a small company: who, by when, what you risk and how to do it — every fact with the act, the article and the literal Polish quote, summarised in English. Compute the dates for your own company in the calendar.
Preparing the annual financial statements (sprawozdanie finansowe)
a sp. z o.o. (the zarząd — management board — as head of the entity)
3 months from the balance-sheet date (dzień bilansowy — the end of the company’s financial year); a statutory date with no sourced working-day shift rule.
Approving the financial statements (the annual shareholders’ meeting)
a sp. z o.o. (the zgromadzenie wspólników — shareholders’ meeting)
6 months from the balance-sheet date (dzień bilansowy — the end of the company’s financial year); a statutory date with no sourced working-day shift rule.
Filing the financial statements with KRS (the RDF repository)
a sp. z o.o. (the zarząd as head of the entity)
15 days from the day the sprawozdanie finansowe was approved; if it was not approved on time — 15 days after 6 months from the balance-sheet date, and again 15 days after a later approval.
Annual CIT-8 return and payment of corporate income tax
a sp. z o.o. (CIT taxpayer)
3 months from the balance-sheet date (dzień bilansowy — the end of the company’s financial year), to the end of that month; a deadline falling on a Saturday or statutory holiday moves to the next working day (art. 12 § 5 of the Ordynacja podatkowa).
Reporting beneficial owners to CRBR (first entry)
a sp. z o.o. newly entered in KRS
14 working days (Saturdays and statutory holidays excluded) from the event: the company’s entry in KRS.
Updating the CRBR entry after a beneficial-owner change
a sp. z o.o. whose beneficial-owner data changed (e.g. shareholders, management board)
14 working days (Saturdays and statutory holidays excluded) from the event: a change of data subject to reporting.
e-Doręczenia: an electronic delivery address in the national address base
a sp. z o.o. entered in KRS and a sole proprietor in CEIDG (different deadlines)
the deadline depends on the register and the registration date — compute it in Foka’s calendar; the rules are described in the steps below.
KSeF: mandatory structured e-invoices
every taxpayer issuing invoices (VAT-exempt ones too); the start date depends on the company’s scale
the start date depends on the company’s scale (thresholds of art. 145l–145m of the VAT Act) — compute it in the calendar.
Monthly ZUS settlement and payment of social insurance contributions
a contributions payer: a sp. z o.o. with people registered for ZUS (deadline: the 15th) and every JDG (deadline: the 20th)
every month, by the 15th day of the following month (a sp. z o.o.) or the 20th day (other payers); a Saturday or holiday moves the deadline to the next working day.
Monthly JPK_V7 and VAT payment
an active VAT payer (monthly settlement)
every month, by the 25th day of the following month; a Saturday or holiday moves the deadline to the next working day.
Reporting changes to KRS
a sp. z o.o. in which an event subject to registration occurred (change of the board, the articles, the address, the shareholders...)
7 days from the event: an event that requires a KRS entry.
Polish statutory terms on this page (sprawozdanie finansowe, uchwała, CRBR, KSeF, e-Doręczenia…) stay in Polish on purpose — they are the names you will meet in the law and in the registers. Each one is explained in the glossary.
This is Foka’s informational calendar built from the provisions of Polish law: every deadline stands on a provision whose wording we machine-check against the consolidated text of the act. It is not legal or tax advice in your case; the obligations and deadlines remain the responsibility of the zarząd (management board).
Foka Firma shows the obligations and deadlines that follow directly from Polish law — each one stands on an act, an article and a literal quote. This is not tax or legal advice and it is not an assessment of your case: Foka will not tell you how much to pay in your situation, whether an exemption applies to you, or how to structure your taxes. Individual tax advice is reserved by law for a licensed doradca podatkowy (tax adviser), and legal advice for a radca prawny or adwokat. Before deciding, check the provision in the consolidated text of the act — every obligation links to it.