Legal calendar for a Polish company: deadlines and their legal basis
A Polish limited liability company (sp. z o.o.) has several fixed deadlines a year, set by Polish law whoever owns the company and wherever they live. The table shows the ones Lexbee calculates, for a company whose financial year is the calendar year.
Annual deadlines of a sp. z o.o.
A tax deadline that falls on a Saturday or a public holiday moves to the next business day (art. 12 § 5 Tax Ordinance).
| Obligation | Deadline | Legal basis |
|---|---|---|
| Prepare the financial statements | Within 3 months of the balance sheet date, so by 31 March | Art. 52(1) Accounting Act |
| Shareholders approve the financial statements | Within 6 months of the balance sheet date, so by 30 June | Art. 53(1) Accounting Act, art. 231 § 1 Commercial Companies Code (KSH) |
| File the statements and the approval resolution with the National Court Register (KRS) | Within 15 days of the approval | Art. 69(1) Accounting Act |
| File the CIT-8 return and pay the tax | By the end of the third month after the tax year, so by 31 March | Art. 27(1) Corporate Income Tax Act |
| Report to the Central Register of Beneficial Owners (CRBR) | Within 14 days of the KRS entry, and changes within 14 days of the entry or the change | Anti-Money Laundering Act |
If the financial year is not the calendar year
When the financial year of the company is not the calendar year, every deadline counted from the balance sheet date moves with it. Lexbee takes the financial year from the KRS extract.
The tax year is assumed to be the same as the financial year in KRS. The articles of association can set a different one, so check it.
What Lexbee does with them
- You enter the company's NIP (the Polish tax ID) and Lexbee pulls the company's data from the registers.
- Statutory deadlines are calculated by tested code, not by AI, with the legal basis and the steps shown under each date.
- Changes in Polish law that touch your contracts and terms are matched to your documents.
- A Polish lawyer is one click away, with a fixed price and a response date known before you order.
A note on language
The Lexbee app is in Polish for now, and the registers, documents and acts it works on are Polish too. This page and the English home page are here so that you can judge the product before you start.
Frequently asked questions
- When must a Polish sp. z o.o. prepare its financial statements?
- Within 3 months of the balance sheet date (art. 52(1) Accounting Act), so by 31 March for a calendar financial year.
- When must shareholders approve the financial statements?
- Within 6 months of the balance sheet date (art. 53(1) Accounting Act and art. 231 § 1 KSH), so by 30 June for a calendar financial year.
- Do these obligations apply to a company owned from abroad?
- Yes. The deadlines belong to the company registered in Poland, whoever its shareholders are and wherever they live.
- Is the Lexbee app available in English?
- Not yet. The app is in Polish, as are the registers and documents it works on.
See your company's calendar
Enter the NIP of your Polish company and Lexbee pulls the data from the registers and calculates its statutory deadlines.