{"id":5047,"date":"2025-07-18T14:50:54","date_gmt":"2025-07-18T12:50:54","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5047"},"modified":"2025-07-18T14:51:34","modified_gmt":"2025-07-18T12:51:34","slug":"jakie-sprawozdania-sa-obowiazkowe-dla-firm-w-polsce","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/","title":{"rendered":"What Reports Are Mandatory for Businesses in Poland?"},"content":{"rendered":"<p><\/p>\n<section lang=\"en\">\n<article>\n<nav>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#table-of-contents\" >Table of Contents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#main-reports-a-business-must-provide-in-poland\" >Main Reports a&nbsp;Business Must Provide in Poland<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#1-annual-financial-statement-roczne-sprawozdanie-finansowe\" >1. Annual Financial Statement (Roczne sprawozdanie finansowe)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#2-corporate-income-tax-declaration-cit-8\" >2. Corporate Income Tax Declaration (CIT-8)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#3-vat-declaration-jpk-v7m-jpk-v7k\" >3. VAT Declaration (JPK_V7M \/ JPK_V7K)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#4-zus-contributions-report-zus-dra\" >4. ZUS Contributions Report (ZUS DRA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#5-flat-rate-tax-declaration-pit-8ar\" >5. Flat-rate Tax Declaration (PIT-8AR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#6-annual-company-activity-report-sprawozdanie-z-dzialalnosci\" >6. Annual Company Activity Report (Sprawozdanie z&nbsp;dzia\u0142alno\u015bci)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/what-reports-are-mandatory-for-businesses-in-poland\/#conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"table-of-contents\"><\/span>Table of Contents:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"#en-sprawozdanie\">1. Annual Financial Statement (Roczne sprawozdanie finansowe)<\/a><\/li>\n<li><a href=\"#en-cit8\">2. Corporate Income Tax Declaration (CIT-8)<\/a><\/li>\n<li><a href=\"#en-jpkv7\">3. VAT Declaration (JPK_V7M \/ JPK_V7K)<\/a><\/li>\n<li><a href=\"#en-zusdra\">4. ZUS Report (ZUS DRA)<\/a><\/li>\n<li><a href=\"#en-pit8ar\">5. Flat-rate Tax Declaration (PIT-8AR)<\/a><\/li>\n<li><a href=\"#en-dzia\u0142alno\u015b\u0107\">6. Annual Company Activity Report<\/a><\/li>\n<li><a href=\"#en-summary\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>Doing business in Poland requires companies to comply with a&nbsp;number of mandatory reporting procedures. These reports are necessary to ensure transparency, <strong>compliance with tax legislation<\/strong>, and control over the business&#8217;s financial activities. Let&#8217;s look at the main reports that companies in Poland are required to submit.<\/p>\n<h2 id=\"en-reports-list\"><span class=\"ez-toc-section\" id=\"main-reports-a-business-must-provide-in-poland\"><\/span>Main Reports a&nbsp;Business Must Provide in Poland<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"en-sprawozdanie\"><span class=\"ez-toc-section\" id=\"1-annual-financial-statement-roczne-sprawozdanie-finansowe\"><\/span>1. Annual Financial Statement (Roczne sprawozdanie finansowe)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> The financial statement includes a&nbsp;balance sheet, profit and loss account, cash flow statement, and additional notes.<\/li>\n<li><strong>When to file:<\/strong> It must be prepared within 3 months of the balance sheet date, approved within 6 months, and filed within 15 days of approval.<\/li>\n<li><strong>How to file:<\/strong> The statement must be filed <strong>exclusively in electronic form<\/strong> with the National Court Register (Krajowy Rejestr S\u0105dowy, KRS) via the RDF system.<\/li>\n<\/ul>\n<h3 id=\"en-cit8\"><span class=\"ez-toc-section\" id=\"2-corporate-income-tax-declaration-cit-8\"><\/span>2. Corporate Income Tax Declaration (CIT-8)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> The CIT-8 declaration contains information about the company&#8217;s income, expenses, and taxable base, as well as the amount of tax payable.<\/li>\n<li><strong>When to file:<\/strong> The declaration must be filed by the end of the 3rd month following the end of the company&#8217;s tax year.<\/li>\n<li><strong>How to file:<\/strong> The declaration is filed <strong>electronically<\/strong> with the relevant tax office.<\/li>\n<\/ul>\n<h3 id=\"en-jpkv7\"><span class=\"ez-toc-section\" id=\"3-vat-declaration-jpk-v7m-jpk-v7k\"><\/span>3. VAT Declaration (JPK_V7M \/ JPK_V7K)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> This is a&nbsp;Standard Audit File for Tax (Jednolity Plik Kontrolny, JPK) which replaced the old VAT-7 returns. It contains both a&nbsp;declaration part and an evidence part (records of purchases and sales).<\/li>\n<li><strong>When to file:<\/strong> The <strong>JPK_V7M<\/strong> (monthly) or <strong>JPK_V7K<\/strong> (quarterly) file is submitted by the 25th of the month following the reporting period.<\/li>\n<li><strong>How to file:<\/strong> VAT reports are filed <strong>only electronically<\/strong>.<\/li>\n<\/ul>\n<h3 id=\"en-zusdra\"><span class=\"ez-toc-section\" id=\"4-zus-contributions-report-zus-dra\"><\/span>4. ZUS Contributions Report (ZUS DRA)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> The ZUS DRA report contains information on employees&#8217; calculated earnings and contributions for social and health insurance.<\/li>\n<li><strong>When to file:<\/strong> The report must be submitted monthly by the 15th (for legal entities) or 20th (for sole traders) of the month following the reporting period.<\/li>\n<li><strong>How to file:<\/strong> ZUS DRA is filed <strong>electronically<\/strong> via the PUE ZUS portal.<\/li>\n<\/ul>\n<h3 id=\"en-pit8ar\"><span class=\"ez-toc-section\" id=\"5-flat-rate-tax-declaration-pit-8ar\"><\/span>5. Flat-rate Tax Declaration (PIT-8AR)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> This report provides information on dividends paid to individuals and the 19% flat-rate tax withheld on these payments.<\/li>\n<li><strong>When to file:<\/strong> The report must be submitted by the end of January of the year following the tax year.<\/li>\n<li><strong>How to file:<\/strong> PIT-8AR is filed electronically with the tax office.<\/li>\n<\/ul>\n<h3 id=\"en-dzia\u0142alno\u015b\u0107\"><span class=\"ez-toc-section\" id=\"6-annual-company-activity-report-sprawozdanie-z-dzialalnosci\"><\/span>6. Annual Company Activity Report (Sprawozdanie z&nbsp;dzia\u0142alno\u015bci)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>What it includes:<\/strong> This report describes the company&#8217;s main achievements for the year, including information on strategy, market position, and future plans.<\/li>\n<li><strong>When to file:<\/strong> The annual report is prepared and filed together with the financial statement.<\/li>\n<li><strong>How to file:<\/strong> It is also submitted to the <strong>National Court Register (KRS)<\/strong> along with the financial statement in electronic form.<\/li>\n<\/ul>\n<h2 id=\"en-summary\"><span class=\"ez-toc-section\" id=\"conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Compliance with all mandatory reporting requirements is a&nbsp;crucial part of <strong>doing business in Poland<\/strong>. Companies must carefully monitor submission deadlines and formats to avoid fines and other legal consequences. Proper accounting and timely report preparation will help ensure the stability and transparency of the business.<\/p>\n<p>If you would like more information or have any questions, please contact our managers for a&nbsp;prompt consultation: <strong>office@progressholding.pl<\/strong><\/p>\n<\/article>\n<\/section>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Table of Contents: 1. Annual Financial Statement (Roczne sprawozdanie finansowe) 2. Corporate Income Tax Declaration (CIT-8) 3. VAT Declaration (JPK_V7M \/ JPK_V7K) 4. ZUS Report (ZUS DRA) 5. Flat-rate Tax Declaration (PIT-8AR) 6. Annual Company Activity Report Conclusion Doing business in Poland requires companies to comply with a&nbsp;number of mandatory reporting procedures. These reports are [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":5048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5047"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5047\/revisions"}],"predecessor-version":[{"id":5049,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5047\/revisions\/5049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5048"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}