2025 Financial Corporate Reporting Guide

As businesses in Poland finalize their 2024 accounts, 2025 tax reporting and corporate reporting obligations take center stage. Companies must meet strict tax return submission deadlines, file taxes on time, and adhere to financial statement filing rules to avoid penalties. Whether you’re preparing CIT-8 corporate tax returns, PIT-11 for employees, or mandatory financial statements, staying ahead of tax deadlines is essential.

Additionally, changes to PKD (Polish Classification of Activities) codes are on the horizon, impacting business classifications and reporting requirements. Stay informed and learn more about these updates in our latest article.

This guide outlines key financial and tax obligations for Polish businesses in 2025, ensuring compliance with the latest regulations.

This guide provides a clear overview of key financial and tax obligations for Polish businesses in 2025, including the last day to file taxes, critical deadlines, and regulatory updates. Stay informed and ensure compliance with the latest requirements.

Key Financial Tax Reporting Deadlines for 2025

As the 2024 fiscal year is concluded, Polish companies must fulfill their financial reporting duties for 2025. Below are the key tax obligations and deadlines:

1. Financial Statements – Every Polish company, company or partnership, is required to prepare its financial statement for the previous fiscal year. If the financial year matches the calendar year, the financial statement must be prepared by March 31 of the following year (e.g., for December 31, 2024, the deadline is March 31, 2025). Prepared financial statement must be submitted by July 15, 2025.
2. Activity Report – A document summarizing the company’s performance and key activities during the fiscal year. Required unless the company qualifies as a micro/small entity and has adopted reporting simplifications. Must be prepared by March 31, 2025 and submitted by July 15, 2025.
3. Shareholders’ Resolutions approving financial statements and allocating profit or covering losses. Must be prepared by June 30, 2025 and submitted by July 15, 2025.
4. Auditor’s Opinion (if applicable) – For entities that exceed certain thresholds or operate in regulated sectors (e.g., banks, financial institutions). Must be prepared by March 31, 2025 and submitted by July 15, 2025.
5. Report on Payments to Public Administrations – For companies in the extractive industry.
6. Dominant Entity’s Activity Report – applies to parent companies in group structure.
7. Group Activity Report and Dominant Entity’s Activity Report – For capital groups or parent companies. Dominant Entity’s Activity Report: Applies to parent companies in a group structure.

Principal Tax Obligations – What and When?

At the start of 2025, businesses must ensure compliance with key tax return and corporate reporting deadlines to avoid penalties. Proper tax reporting and timely submissions are essential for smooth financial operations.

Below, you’ll find the most important filing deadlines for entrepreneurs and companies, including the last day to file taxes, claim tax refunds, and submit mandatory financial statements. Don’t overlook these critical obligations during your annual settlements!

1. CIT-8 – for capital companies – must be filed by limited liability companies, joint-stock companies and other entities with legal personality. It contains annual corporate income tax return. CIT-8 must be submitted by the end of the third month following the end of the tax year, most often by March 31 if the tax year coincides with the calendar year.
2. PIT-11 – information for employees and the tax office – must be filed by employers and other entities paying remuneration (including under specific-task or mandate contracts) who withhold advance income tax. It contains information on the income earned by the employee and the tax advances withheld. It must be submitted by January 31 – submission to the tax office (electronically) and by February 28 – provision of the form to the employee.
3. PIT-36 and PIT-36L – for individuals conducting business activity – must be filed by entrepreneurs who settle their income tax under the progressive tax scale (PIT-36) or the flat tax rate (PIT-36L), including partners in partnerships. It contains annual personal income tax return for business income and must be submitted by April 30, if the tax year coincides with the calendar year.
4. PIT-4R and PIT-8AR – annual returns for tax remitters – must be filed by remitters (e.g., employers) who withhold advance income tax (PIT-4R) or lump-sum income tax (PIT-8AR). Must be submitted by January 31 of the year following the tax year.
5. TPR-C – transfer pricing information – must be filed by entities conducting transactions with related parties (e.g., capital- or personally-related companies) with transaction values exceeding statutory thresholds. It contains data on the terms of transactions between related parties, confirming their arm’s length character. Must be submitted by the end of the ninth month following the end of the tax year (most often September 30).
6. Real Estate Tax – must be filed by owners of real estate, cooperatives, individuals, and legal entities owning land or buildings. It contains real estate tax declaration (for companies – a form submitted to the municipality where the property is located). The deadline to submit it:
   1. For legal entities: by January 31, a declaration must be submitted, and the tax paid in proportional installments (usually monthly or quarterly, depending on the municipal council’s decision).
   2. For individuals: the municipal office issues a decision indicating the payment deadline.

1. MDR (Mandatory Disclosure Rules) – tax schemes – must be filed by taxpayers, promoters (e.g., tax advisors), and users of tax schemes that may qualify as reportable arrangements. It contains information on implemented or planned tax arrangements that meet certain materiality criteria. Filings must be made within the deadlines specified in the Tax Ordinance Act, usually within 30 days from the occurrence of the circumstances that trigger the reporting obligation.
2. IFT-2R – annual information for non-residents – must be filed by entities that pay income to non-residents subject to withholding tax in Poland (e.g., interest, dividends, royalties). It contains annual information on the amount of income (revenue) paid to non-residents and the tax withheld. Must be submitted typically by the end of the third month following the end of the tax year (most often by March 31 if the tax year coincides with the calendar year).

Stay Compliant! Key Tax & Corporate Reporting Deadlines for 2025

Polish businesses must adhere to crucial tax return and corporate reporting deadlines in 2025, including financial statements, activity reports, and auditor’s opinions. Shareholders’ resolutions must be finalized by June 30, 2025, with all required submissions due by July 15, 2025. Missing these filing deadlines could result in penalties.

Need expert legal support? As a one-stop-shop law firm, we handle all your corporate compliance needs. Subscribe to our newsletter for updates or contact us at [email protected] for tailored legal assistance.