Sole Proprietorship Tax Calendar
Key deadlines and regulations for sole proprietorships in Poland.
Monthly deadlines
ZUS (other payers)
Sole proprietors, company partners, and payers without legal personality
Lump-sum / Flat tax
Income tax advance payment (monthly or quarterly)
VAT-7 / JPK_V7M
VAT declaration and SAF-T file for VAT payers
Annual deadlines
PIT-28
Annual return for lump-sum taxpayers: from February 15 to April 30
PIT-36L
Annual return for flat tax (by April 30)
Tax form selection
Change tax form for the new year (by the 20th of the month after the year's first revenue, usually February 20)
Preferential ZUS
Check revenue limit for Small ZUS Plus
Key Regulations 2026
Lump-sum tax — e.g. 12% for IT
We support every lump-sum rate for every industry. Programming services (PKWiU 62.01) are one example — the 12% rate.
Small ZUS Plus
Lower contributions for revenue up to PLN 120K annually
Health insurance contribution 2026
Amount depends on the tax form and current thresholds
National e-Invoicing System from 2026
Mandatory e-invoices for entrepreneurs