Poland tax deadlines 2026.
Every individual and self-employed income tax deadline for Poland in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open-source tax skills.
Annual deadlines
1 this yearRecurring filings
VAT / GST / Sales taxJPK_V7 (VAT Return)
Poland
Polish JPK_V7 — combined VAT return and SAF-T transaction detail file. Monthly for most taxpayers; quarterly option for small taxpayers.
Open-source skills for Poland
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Poland capital gains tax: 19% Belka tax on investment income, no holding period discount, real property gains. Trigger on: "Poland CGT", "capital gains Poland", "Belka tax Poland", "Poland 19% investment tax", "sell shares Poland", "podatek od zysków kapitałowych", "Poland podatek Belki".
Use this skill whenever asked about Polish income tax (PIT) for self-employed individuals (działalność gospodarcza / JDG). Trigger on phrases like "Polish tax", "PIT-36", "PIT-36L", "skala podatkowa", "ryczałt", "IP Box", "kwota wolna", "ZUS", "składki", "działalność gospodarcza", "self-employed tax Poland", or any question about filing or computing income tax for a Polish self-employed client. Covers skala podatkowa (12%/32%), flat tax (19%), ryczałt, IP Box (5%), kwota wolna, ZUS contributions, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Polish income tax work.
Redirect — consolidated into poland-vat-return.md in this directory.
Use this skill whenever asked about Polish ZUS (Zakład Ubezpieczeń Społecznych) social contributions for self-employed individuals. Trigger on phrases like "ZUS contributions", "składki ZUS", "Polish social insurance", "Mały ZUS Plus", "self-employed Poland contributions", "działalność gospodarcza ZUS", or any question about social/health insurance obligations for a self-employed client in Poland. Covers retirement 19.52%, disability 8%, sickness 2.45%, health 9%, and Mały ZUS Plus. ALWAYS read this skill before touching any Poland social contributions work.
Use this skill whenever asked to prepare, review, or classify transactions for a Polish VAT return (JPK_V7M / JPK_V7K) for a self-employed individual or small business in Poland. Trigger on phrases like "prepare VAT return", "do the VAT", "Polish VAT", "JPK", "deklaracja VAT", "plik JPK", or any request involving Poland VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Poland only and only standard czynny podatnik VAT registrations. VAT groups (grupa VAT), special economic zones, and fiscal representatives are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Polish VAT work.
Use this skill whenever asked about Polish e-invoicing, KSeF, Krajowy System e-Faktur, faktura ustrukturyzowana, FA(3) schema, structured invoice Poland, e-Faktura, UPO (Urzędowe Poświadczenie Odbioru), KSeF API, KSeF 2.0, batch submission Poland, offline mode KSeF, GTU codes, split payment MPP, NIP validation, or any question about issuing, receiving, validating, or archiving electronic invoices in Poland. Also trigger when preparing FA(3) XML invoices, configuring KSeF API integration, handling KSeF rejection errors, or advising on the transition to mandatory KSeF. This skill covers the FA(3) schema, KSeF API architecture, mandatory fields, validation rules, archiving, penalties, and interaction with Polish VAT returns. ALWAYS read this skill before touching any Polish e-invoicing work.
Preparing a Poland return?
The OpenAccountants repo has verified, open-source tax computation skills. Clone and run them with your AI agent, then get an accountant to review.