Terminy płatności podatków (PIT, CIT, VAT) i ZUS

Back

Deadlines for the payment of taxes (PIT, CIT, VAT) and ZUS

PIT - to be paid on the 20th of the preceding month.

СIT - by the 20th day of the preceding month.

VAT - by the 25th day of the preceding month.

ZUS payment deadline:

If you are a sole trader and have no employees - the deadline for payment of ZUS is the 20th day of the preceding month.

If you are a sole trader and employ employees - the deadline for payment of ZUS is the 15th day of the previous month.

If you are a limited liability company, the deadline for payment of ZUS is the 15th day of the previous month. In this case, ZUS is only payable if the company has employees or has only one founder.

Attention! If the due date falls on a weekend or holiday, the tax is paid on the next working day.