Tax Calendar for a Sole Proprietorship (JDG) in Poland 2026

JDG deadlines in 2026: monthly ZUS and PIT, JPK_V7, VAT-UE, quarterly settlements, annual PIT and important KSeF dates.

For most sole proprietorships (JDG), every month has three basic deadlines: the 20th day for ZUS and income tax, and the 25th day for VAT. If a deadline falls on a Saturday or a statutory public holiday, it is generally moved to the next business day.

By the 20th day of the month

For the previous month, an entrepreneur usually settles:

ZUS contributions and settlement documents,
the PIT advance under the tax scale or flat tax,
the lump-sum tax on recorded revenue.

An entrepreneur's contributions are settled monthly. Neither Mały ZUS Plus, preferential contributions, nor quarterly VAT allow you to pay your own ZUS contributions quarterly.

By the 25th day of the month

An active VAT taxpayer submits, for the previous month:

the JPK_V7M or the relevant part of the JPK_V7K,
the VAT payment resulting from the settlement,
the VAT-UE information, if reportable transactions occurred in a given month.

The VAT-UE information is filed monthly, not quarterly.

How quarterly VAT works

With JPK_V7K, the VAT records are still submitted every month:

for the first month of the quarter — the records part,
for the second month of the quarter — the records part,
for the third month — the records and declaration part for the whole quarter.

Payment of quarterly VAT falls after the end of the quarter. This does not mean submitting all data quarterly or filing VAT-UE quarterly.

Monthly schedule

January 2026

by January 20 — ZUS and tax for December 2025,
by January 26 — JPK_V7 and VAT for December 2025, because January 25 falls on a Sunday,
by January 26 — VAT-UE for December, if reportable transactions occurred.

February 2026

by February 20 — ZUS and tax for January,
by February 25 — JPK_V7, VAT and any VAT-UE for January.

March 2026

by March 20 — ZUS and tax for February,
by March 25 — JPK_V7, VAT and any VAT-UE for February.

April 2026

by April 20 — ZUS and tax for March,
by April 27 — JPK_V7, VAT for March or the first quarter and any VAT-UE, because April 25 falls on a Saturday,
by April 30 — PIT-28, PIT-36, PIT-36L and PIT-37 for tax year 2025.

May 2026

by May 20 — ZUS and tax for April,
in the ZUS documents for April, the annual health insurance contribution for the previous contribution year is settled,
by May 25 — JPK_V7, VAT and any VAT-UE for April.

June 2026

by June 22 — ZUS and tax for May, because June 20 falls on a Saturday,
by June 25 — JPK_V7, VAT and any VAT-UE for May.

July 2026

by July 20 — ZUS and tax for June,
by July 27 — JPK_V7, VAT for June or the second quarter and any VAT-UE, because July 25 falls on a Saturday.

August 2026

by August 20 — ZUS and tax for July,
by August 25 — JPK_V7, VAT and any VAT-UE for July.

September 2026

by September 21 — ZUS and tax for August, because September 20 falls on a Sunday,
by September 25 — JPK_V7, VAT and any VAT-UE for August.

October 2026

by October 20 — ZUS and tax for September,
by October 26 — JPK_V7, VAT for September or the third quarter and any VAT-UE, because October 25 falls on a Sunday.

November 2026

by November 20 — ZUS and tax for October,
by November 25 — JPK_V7, VAT and any VAT-UE for October.

December 2026

by December 21 — ZUS and tax for November, because December 20 falls on a Sunday,
by December 28 — JPK_V7, VAT and any VAT-UE for November; December 25 and 26 are days off, and December 27 falls on a Sunday.

Annual PIT return

The PIT-28, PIT-36 and PIT-36L returns for tax year 2025 are filed between February 15 and April 30, 2026.

This does not mean that monthly or quarterly tax payments disappear. The annual return summarizes the earlier settlements.

KSeF in 2026

Mandatory KSeF is being rolled out in stages:

from February 1, 2026 for the largest taxpayers covered by the first stage,
from April 1, 2026 for the remaining entrepreneurs subject to the obligation.

KSeF changes the way invoices are issued and received, but it does not replace the ZUS, PIT, JPK_V7 or VAT-UE deadlines.

Event-dependent deadlines

Beyond the fixed calendar, there are deadlines counted from a specific event, for example:

VAT or VAT-UE registration before the first relevant transaction,
filing a VAT-26 for a vehicle used exclusively for business,
payment of an invoice covered by the split payment mechanism,
JPK_V7 corrections after an error is detected,
ZUS notifications when insurance starts, changes, or ends.

The most common mistakes

Paying ZUS quarterly.
Filing VAT-UE once a quarter.
Submitting the JPK_V7K only after the end of the quarter.
Failing to account for a deadline moved because it falls on a weekend or holiday.
Confusing the tax payment deadline with the invoice issuance deadline.
Assuming that KSeF replaces tax declarations.

Sources

Want your deadlines to take care of themselves?

Oxyok handles JDG accounting and manages your ongoing obligations. Accounting starts from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This calendar is general in nature. Your specific obligations depend on your VAT status, form of taxation, and the type of transactions.