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End of 1st quarter for enterprises and taxpayers – check if you remember all relevant deadlines


15 March 2023

The 1st quarter of 2023 is coming to an end – here are the key deadlines for enterprises and taxpayers. 

The following dates apply to entities whose tax year is the same as calendar year.

See if you remember about them all!

​Product fee for packaging
by 15 March 2023
Information on the amount of revenue (income) earned by CIT payers that have neither a registered office nor management in Poland
​by 31 March 2023
​ ​ ​ ​ ​ ​
CBC-P notification form 
Notification of the obligation to provide information about the corporate group
by 31 March 2023
Master File 
Transfer pricing documentation for the entire group
​​by 31 March 2023
​Environmental fees 
by 31 March 2023
Information about applying a reportable arrangement and about CIT advantages obtained on that account
by 31 March 2023
Information about the taxpayer's establishments (branch offices) required to calculate the income due to local government units from participation in the receipts of corporate income tax 
by 31 March 2023
​CIT-N1, PIT-N1 / CIT-N2, PIT-N2
Information about real property companies 
​​by 31 March 2023
Tax return stating the amount of income earned (loss incurred) by CIT payer
by 31 March 2023
PLEASE NOTE: the deadline is planned to be postponed until 30 June 2023
Recycling fee for plastic bags for Q1 2023
​by 15 April 2023
Deadlines for sending annual tax returns to the Revenue Office and for the payment of tax: PIT-36, PIT-37, PIT-38, PIT-28, PIT-39
by 2 May 2023
ORD-U form
Information about contracts with non-residents
by 30 November 2023
(deadline extended from 3 to 11 months of the end of the tax year)

If you have any questions or doubts about the deadlines listed above, please contact us.


Contact Person Picture

Katarzyna Judkowiak

Tax adviser (Poland)


Send inquiry


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