CIT in an sp. z o.o.: advances, losses from earlier years and the CIT-8

Norman calculates an sp. z o.o.'s CIT advances from its books and prepares a draft of the annual CIT-8 return. You pay the advances and file the CIT-8 yourself.

Set up the advances for a year

Open Account → Taxes, section CIT advances, and choose the Tax year. The choice holds for the whole year.

• How advances are paid:
  • Monthly: an advance on year-to-date income, every month;
  • Quarterly: only for a small taxpayer or a company in its first tax year;
  • Simplified: each month 1/12 of the tax in the CIT-8 for the year before last (or the year before that, if that return showed no tax). Not available to a company that started in either of the last two years.
• Small taxpayer or first tax year: allows quarterly advances and the 9% rate while the year's revenue stays within EUR 2 million (PLN 8,431,000 in 2026). From the period in which revenue goes over the limit, Norman applies 19%.
• Vehicle costs are fully deductible: tick it only if every car whose costs you book on account 420 is used only for the business (with a mileage log and a filed VAT-26) or is not a passenger car. Otherwise 75% of the costs are deductible.
• Losses from earlier years: see below.

Click Save CIT settings. Once an advance for the year is marked as paid, the way advances are paid for that year is fixed.

How Norman calculates the advance

The CIT advance report shows the Year-to-date calculation:

1. revenue since 1 January less deductible costs since 1 January;
2. without non-deductible costs (for example representation on account 412) and without 25% of vehicle costs, where that applies;
3. less the losses deducted, if you deduct them in the advances;
4. the rounded income times the rate, less the advances due for earlier periods.

The advance is never negative. If representation costs were booked on account 411 before account 412 existed, Norman shows them: move them to account 412.

Pay the advance

Pay by tax transfer to the company's tax micro-account by the 20th after the month or quarter; for December and the fourth quarter by 20 January. In the transfer, enter the form symbol CIT8 and the period, for example 26M09. Then click Mark as paid. Later advances count that amount as due.

Losses from earlier years

Under Losses from earlier years, click Add a loss and enter for each loss: the year, the amount from that year's CIT-8, the amount deducted in earlier years and this year's deduction. In a year you deduct at most half of a loss, or once up to PLN 5,000,000, within five years after it arose. Norman never works out a loss itself: enter it as the return stated it.

Deduct them in the advances too includes the losses in the advances. When it is off, only the CIT-8 deducts them.

The CIT-8

On the Taxes page, under Annual declarations, open the CIT-8 for the year. Norman fills in revenue, costs, deductions, the tax calculation and the year's advances due from the advance reports. Check the draft and file the return yourself, by the end of the third month after the tax year.

What Norman does not do yet

• It does not create the CIT-8 XML or file it.
• It does not handle Estonian CIT, a tax year other than the calendar year, or a first tax year longer than 12 months.
• It does not apply the leasing and insurance limits for cars, or the art. 25 ust. 11 exemption.
• It does not separate losses from capital gains.
• It does not calculate the company's exchange differences (art. 15a of the CIT act).

The VAT-UE is described in The VAT-UE and VAT-UEK.