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CIT-8 return filing deadline postponed

by Monika Bartosiewicz

23 March 2023

The official regulation extending deadlines for meeting certain CIT obligations for 2022 was published on 21 March 2023.

The following deadlines have been extended until 30 June 2023:

to file the tax return on the amount of income earned (loss incurred) in the tax year ended between 1 December 2022 and 28 February 2023 (CIT-8, CIT-8AB forms);
to pay the due tax disclosed in the tax return or the difference between the tax due on the income and the sum of tax advances paid since the beginning of the year.

The extended deadlines apply also to taxpayers who have chosen the profit distribution tax regime (so-called estoński CIT).

Other obligations

Please remember that reporting deadlines stipulated in the Accounting Act have not been extended. This means that the deadline for compiling the financial statements – in organisations whose financial year matches the calendar year – expires 3 months after the balance sheet date, i.e. on 31 March 2023.

If you have any questions about the above-mentioned changes, you are welcome to contact Rödl & Partner experts.

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Monika Bartosiewicz

Tax adviser (Poland)

Associate Partner

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