Compliance calendar: after registration, every month and every year
The deadlines a JDG and an sp. z o.o. must keep: registrations after setup, monthly ZUS, advances and JPK_V7, and the annual PIT, CIT-8, health contribution reconciliation and financial statements.
Updated
This calendar collects the main deadlines for a JDG and an sp. z o.o. If the last day of a tax deadline falls on a Saturday or a public holiday, the deadline is the next working day.
After registration
| Obligation | Who | Deadline |
|---|---|---|
| ZUS registration | JDG, sole shareholder of an sp. z o.o. | 7 days from the business start or the company's KRS entry |
| VAT-R (and VAT-UE if needed) | a business that will be an active VAT payer | at the latest on the day before the first sale with VAT |
| Choice of tax form | JDG | by the 20th of the month after the month of the first revenue |
| KRS application | sp. z o.o. | 7 days after signing the agreement in S24, 6 months with a notarial agreement |
| PCC-3 | sp. z o.o. founded in S24 | 14 days after signing the agreement |
| Paying in the capital | sp. z o.o. founded in S24 | 7 days after the KRS entry |
| NIP-8 | sp. z o.o. | 21 days after the KRS entry |
| CRBR report | sp. z o.o. | 14 days after the KRS entry |
| Registering an employee with ZUS | every employer | 7 days after hiring |
Every month
| Obligation | Who | Deadline |
|---|---|---|
| DRA and your own ZUS contributions | JDG, sole shareholder of an sp. z o.o. | the 20th of the following month |
| ZUS contributions for employees | sp. z o.o. | the 15th of the following month |
| PIT advance or ryczałt | JDG | the 20th of the following month (quarterly: the 20th after the quarter) |
| CIT advance | sp. z o.o. | the 20th of the following month (quarterly: the 20th after the quarter) |
| JPK_V7M and VAT payment | active VAT payer | the 25th of the following month |
| JPK_V7K | active VAT payer filing quarterly | records monthly by the 25th, return and VAT by the 25th after the quarter |
| VAT-UE | a business with intra-EU transactions | the 25th of the following month |
The advance for December or the fourth quarter is due by 20 January.
Every year
| Obligation | Who | Deadline |
|---|---|---|
| Switching to Mały ZUS Plus | a JDG that qualifies | by the end of January |
| Changing the tax form | JDG | by the 20th of the month after the first revenue of the year, usually 20 February |
| CIT-8 and the tax balance | sp. z o.o. with a calendar tax year | 31 March |
| Financial statements: preparation | sp. z o.o. | 3 months after the financial year end (31 March) |
| PIT-36, PIT-36L or PIT-28 | JDG | from 15 February to 30 April |
| Annual health contribution reconciliation | JDG | in the DRA for April, by 20 May |
| Financial statements: approval | shareholders of an sp. z o.o. | 6 months after the financial year end (30 June) |
| Financial statements filed with the KRS | the board of an sp. z o.o. | 15 days after approval |
In Norman
Norman works out the deadlines of the reports it prepares and reminds you of them: PIT and CIT advances, the DRA, JPK_V7, VAT-UE, the annual PIT and the CIT-8. Norman does not track the registrations in the first table. See Tax deadlines and reminders and Paying taxes and ZUS.
This is general information on the 2026 rules. Deadlines can differ, for example with a tax year that is not the calendar year or with Estonian CIT.
Sources: Tax Ordinance, art. 12 § 5, Social Insurance System Act, art. 36 and 47, PIT Act, art. 9a, 44 and 45, Lump-sum Income Tax Act, art. 9 and 21, CIT Act, art. 25 and 27, VAT Act, art. 96, 97 and 99, Commercial Companies Code, art. 158 and 169, Accounting Act, art. 52, 53 and 69, Anti-Money Laundering Act, art. 60, Act on taxpayer registration, art. 5.