Monthly JPK_V7 and VAT payment
an active VAT payer (monthly settlement). The deadline is triggered by: every month, for the previous month.
Compute the deadline for your company
The deadline
every month, by the 25th day of the following month; a Saturday or holiday moves the deadline to the next working day.
Where: the head of the tax office (JPK_V7 electronically, payment to the individual tax micro-account).
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. Return and payment by the 25th
Taxpayers file returns for monthly periods by the 25th day of the month following each month, and calculate and pay the tax within the same deadline.
Legal basis: art. 99 ust. 1; art. 103 ust. 1
VAT Act (ustawa o VAT), art. 99 ust. 1: „obowiązani składać w urzędzie skarbowym deklaracje podatkowe za okresy miesięczne w terminie do 25. dnia miesiąca następującego po każdym kolejnym miesiącu” consolidated text (Polish)Plain-English summary: Monthly VAT returns are filed by the 25th day of the month following each month.
VAT Act (ustawa o VAT), art. 103 ust. 1: „do obliczania i wpłacania podatku za okresy miesięczne w terminie do 25. dnia miesiąca następującego po miesiącu, w którym powstał obowiązek podatkowy” consolidated text (Polish)Plain-English summary: The tax for monthly periods is calculated and paid by the same 25th-day deadline.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. Weekend or holiday
A deadline falling on a Saturday or a statutory holiday moves to the next day after the free day or days (art. 12 § 5 of the 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.