The turn of June and July is one of the most demanding periods of the year for finance and payroll departments. Reporting, tax, and contribution deadlines converge simultaneously, some applying exclusively to companies, others to all business entities. Below is a consolidated overview of all key dates.
Table of contents:
- 30 June 2026: Approval of the 2025 Financial Statements
- 15 July 2026: Filing of Financial Statements with the KRS
- 15 July 2026: Social Security (ZUS) Contributions – Legal Entities
- 20 July 2026: Personal and Corporate Income Tax, ZUS for Remaining Payers, PFRON
- 25 July 2026: VAT, JPK_V7, Intra-Community VAT Summary Information (VAT-UE)
- Special Deadlines: End of Q2 2026
- 2026-Specific Considerations: What to Bear in Mind
- Summary Table: Key Accounting and Tax Deadlines
30 June 2026: Approval of the 2025 Financial Statements
This is the most critical annual deadline for companies maintaining full statutory books whose financial year coincides with the calendar year.
Pursuant to Article 53(1) of the Accounting Act, the annual financial statements must be approved by the competent body within six months of the balance sheet date, i.e., by 30 June 2026. Depending on the legal form of the entity, the approving body is:
- the shareholders’ meeting – in a limited liability company (sp. z o.o.),
- the general meeting of shareholders – in a joint-stock company (S.A.),
- the sole owner – in a sole proprietorship maintaining full accounting records.
What must be completed prior to approval?
The financial statements should already have been prepared and signed (deadline: 31 March 2026). Where the entity was subject to a mandatory statutory audit, the auditor’s report must be obtained before approval can take place.
Note: Even if approval does not occur within the deadline, the financial statements must be submitted to the National Court Register (KRS) or the Head of the National Revenue Administration (KAS) without undue delay. Resolutions on approval may be filed subsequently, but failure to submit the statements may trigger enforcement proceedings initiated by the registration court.
15 July 2026: Filing of Financial Statements with the KRS
Following approval of the financial statements by the shareholders’ meeting, the company has 15 days to submit the full set of documents to the Financial Documents Repository (RDF) within the National Court Register (KRS).
If approval took place on 30 June, the final filing deadline is 15 July 2026.
The following documents must be submitted to the KRS:
- the annual financial statements (in XML format),
- the management report on operations (where applicable),
- the resolution approving the financial statements,
- the resolution on profit distribution or loss coverage,
- the audit report (where the entity was subject to a statutory audit).
Submission is made electronically via the Court Registers Portal (Portal Rejestrów Sądowych) and is, as a rule, free of charge.
For entities not registered in the KRS (e.g., foundations, associations that are CIT taxpayers, sole proprietorships maintaining full accounting records): financial statements are submitted to the Head of the National Revenue Administration (KAS) within 15 days of approval.
7 July 2026: Withholding Tax on Dividends and Corporate Income Tax Advances (Selected Cases)
Obligations falling on the 7th of the month include, among others:
- withholding tax remitters on dividends paid in June 2026: payment of tax and submission of the CIT-7 information form,
- taxpayers settled under the Estonian CIT regime: payment of the flat-rate tax on hidden profits and expenses unrelated to business activity, where such payments or benefits were made in June,
- taxpayers filing the VAT-14 return (intra-Community acquisition of motor fuels for June 2026).
15 July 2026: Social Security (ZUS) Contributions – Legal Entities
Entities with legal personality (limited liability companies, joint-stock companies, cooperatives, foundations, associations) have until the 15th of the month to:
- remit social and health insurance contributions for employees for June 2026.
- submit settlement documents to the Social Insurance Institution (ZUS) for the previous month,
20 July 2026: Personal and Corporate Income Tax, ZUS for Remaining Payers, PFRON
This is one of the most concentrated deadlines of the month, with several statutory obligations falling simultaneously.
Income Tax (PIT and CIT):
- monthly advance payment of personal income tax (PIT) for sole traders for June 2026,
- monthly advance payment of corporate income tax (CIT) for June 2026 — for taxpayers settling on a monthly basis,
- quarterly advance payment of CIT — for taxpayers settling on a quarterly basis (for Q2 2026),
- flat-rate income tax (ryczałt) payment for June 2026.
Social Security (ZUS):
- submission of settlement documents and payment of ZUS contributions for June 2026 — remaining payers (sole traders, partnerships, single-member limited liability companies).
State Fund for the Rehabilitation of the Disabled (PFRON):
employers with at least 25 full-time equivalent employees who do not meet the required disabled persons employment rate (minimum 6%) must submit the monthly declaration DEK-I-0 / DEK-I-a and remit the applicable amount to PFRON for June 2026.
25 July 2026: VAT, JPK_V7, Intra-Community VAT Summary Information (VAT-UE)
Monthly VAT taxpayers are required, by the 25th of the month, to:
- submit the JPK_V7M file covering both the ledger and declaration sections for June 2026,
- remit VAT due in accordance with the JPK_V7M return for June 2026,
- submit the intra-Community VAT summary information (VAT-UE), where intra-Community transactions (intra-Community supply of goods, intra-Community acquisition of goods, or EU services) were carried out in June.
Quarterly VAT taxpayers: The 25 July deadline is relevant in that Q2 2026 is now closing, with the Q2 settlement deadline approaching (25 October).
Where a transaction takes place in Poland, submission to KSeF may be required. This is one of the more common errors encountered in the accounting practice of internationally operating companies.
Special Deadlines: End of Q2 2026
A number of obligations are tied to the close of the second quarter:
- recycling fee on plastic carrier bags collected from customers in Q2 2026 — payment deadline: by the 15th day of the following month (15 July),
- quarterly CIT advance payment for small taxpayers and newly established entities: by 20 July,
- real estate tax and forest tax for July 2026 — legal entities remit by 15 July.
2026-Specific Considerations: What to Bear in Mind
The year 2026 introduces several changes with implications for ongoing obligations:
JPK CIT: From 1 January 2026, the majority of CIT taxpayers and companies are required to submit accounting ledger data in structured JPK format. The first full-year files for 2026 will be submitted in 2027, but electronic recordkeeping must already be in place. Errors in current bookkeeping will translate into complications at the annual reporting stage.
KSeF: From 1 April 2026, practically all VAT taxpayers are required to issue invoices through the National e-Invoicing System (KSeF). VAT settlement deadlines remain unchanged (the 25th of the month), but the underlying invoicing logic has changed: an invoice only comes into existence upon being assigned a KSeF number. Corrections and system errors now follow different procedures than before.
New rules on employment seniority: From 1 May 2026, expanded rules for calculating employment seniority apply in the private sector. These changes may affect payroll calculations, annual leave entitlements, and severance pay. It is advisable to verify that June payroll runs already reflect the updated seniority data.
Summary Table: Key Accounting and Tax Deadlines
| Deadline | Obligation | Applicable to |
| 30 June | Approval of 2025 financial statements | Companies, sole traders on full accounting records |
| 7 July | Withholding tax on dividends, CIT-7, Estonian CIT, VAT-14 | Dividend remitters, Estonian CIT taxpayers |
| 15 July | ZUS for June, filing financial statements with KRS/KAS, real estate tax | Legal entities, KRS-registered companies |
| 20 July | Monthly and quarterly PIT/CIT advances (Q2), ZUS for remaining payers, PFRON | Sole traders, companies, employers |
| 25 July | JPK_V7M + VAT for June, VAT-UE | Monthly VAT taxpayers |
Managing accounting in-house means tracking dozens of deadlines per year and responding when one coincides with annual leave, staff illness, or a system failure. Outsourcing accounting and payroll transfers this responsibility to an external provider, who ensures compliance within the agreed scope of services.
At BPiON, we support companies across Poland and the wider CEE region, making sure no deadline goes unnoticed, regardless of the country in which our clients operate.
