Annual CIT-8 return and payment of corporate income tax
a sp. z o.o. (CIT taxpayer). The deadline is triggered by: the end of the tax year (this registry takes the tax year as equal to the financial year from your profile).
Compute the deadline for your company
The deadline
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).
Where: the head of the tax office (electronic filing only).
Usually handled by the biuro rachunkowe (accounting office) — but the obligation and the liability stay with the zarząd (the payer).
What you risk when late
Not filing the return on time is an offence under art. 56 § 4 of the Fiscal Penal Code (a fine); a late payment accrues late-payment interest.
Legal basis: art. 56 § 4
Fiscal Penal Code (Kodeks karny skarbowy), art. 56 § 4: „nie składa w terminie organowi podatkowemu lub płatnikowi deklaracji lub oświadczenia” consolidated text (Polish)Plain-English summary: Not filing a return or statement on time with the tax authority is a fiscal offence.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
How to do it, step by step
1. File CIT-8 and pay the tax
Taxpayers must file a return on the income earned (or loss incurred) in the tax year by the end of the third month of the following year, and pay the tax due (or the difference over the advances paid) within the same deadline.
Legal basis: art. 27 ust. 1
Corporate Income Tax Act (ustawa o CIT), art. 27 ust. 1: „składać urzędom skarbowym zeznanie, według ustalonego wzoru, o wysokości dochodu osiągniętego (straty poniesionej) w roku podatkowym – do końca trzeciego miesiąca roku następnego i w tym terminie wpłacić podatek należny” consolidated text (Polish)Plain-English summary: The CIT return on income (or loss) for the tax year must be filed, and the tax due paid, by the end of the third month of the following year.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. Deadline falls on a weekend or holiday?
If the last day of the deadline falls on a Saturday or a statutory holiday, the deadline moves to the next day after the free day or days (art. 12 § 5 of the Ordynacja podatkowa — Tax Ordinance).
Legal basis: art. 12 § 5
Tax Ordinance (Ordynacja podatkowa), art. 12 § 5: „na sobotę lub dzień ustawowo wolny od pracy, za ostatni dzień terminu uważa się następny dzień po dniu lub dniach wolnych od pracy, chyba że ustawy podatkowe stanowią inaczej” consolidated text (Polish)Plain-English summary: A deadline falling on a Saturday or statutory holiday moves to the next day after the free day or days, unless tax statutes say otherwise.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Sources
The Polish quotes at every step are machine-compared with the consolidated texts of the acts — a fact without a provision does not reach this page. The quotes are never translated; the English sentences are summaries.
The whole calendar of your company
This obligation is one of 11 in Foka’s registry. Enter your company’s profile and see all the deadlines at once — with an .ics export.
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.