Deadline |
Type of obligation |
By 7th day of the month |
Final date for payment of the tax for persons who settle their accounts according to tax deduction card. |
By 10th day of the month |
Final date for payment of social insurance premiums, health insurance premiums and premiums for Labour Fund for the preceding month – if a person runs individual business activities and does not hire employees. |
By 15th day of the month |
Final date for payment of social insurance premiums, health insurance premiums and premiums for Labour Fund or Guaranteed Employee Benefits Fund for the preceding month – if a person running business activities hires employees (premiums are paid not only for the entrepreneur). |
By 20th day of the month |
On this day entrepreneur is obligated to make the following payments:
|
By 25th day of the month |
On this date entrepreneur should settle:
|
By 25th day of the month following the quarter in which tax obligation was established |
On this date entrepreneur should settle:
Moreover: |
By 31st January of the year following the financial year |
Deadline for submitting the declaration on the amount of earned revenue as well as value of deductions and due lump-sum tax on registered revenue (PIT-28) |
By 30st April of the year following the financial year |
This is the deadline for:
|
Important information!
If the date indicated on the list above falls on Saturday or non-working day, the deadline for fulfilling a given obligation falls on the first working day, following the non-working days.