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PRODOCEO LLC SKA

ul. Pory 78
02-757 Warszawa
Polska

VAT id: 521-36-36-523
Statistical number: 146297099

Library

Basic tax information for the companies registered in Poland – as at 31th December 2013

 

TAXPAYER
TYPE OF TAX
TAX RATE
PAYMENT
ANNUAL CLOSURE
Limited liability company (Sp. z o. o.),      
Joint-stock company (S.A.)
Corporate Income Tax – CIT 19% Monthly or quarterly advance payments up to 20th day of the following month/quarter Closure of the year up to 31st March of the following year
Limited partnership (Sp. k.),
Joint-stock partnership (S.K.A.)

Corporate Income Tax – CIT

 

 

19% Monthly or quarterly advance payments up to 20th day of the following month/quarter Closure of the year up to 31st March of the following year
Shareholders
(natural persons)
of a partnership (Sp.k.)
Personal Income Tax - PIT 19% Monthly or quarterly advance payments up to 20th day of the following month/quarter, irrespective of the dividends payment. Closure of the year up to 30th
April of the following year
Shareholders
(natural persons)
of a joint-stock partnership (S.K.A.)
Personal Income Tax - PIT 19% Monthly or quarterly payments up to 20th day of the following month/quarter on the paid dividends. Closure of the year up to 30th
April of the following year
Any company with employees National Health Insurance on gross salary amount – ZUS approx.
 20,74%
Monthly payment up to 15th day of the following month on paid salaries. n/a
Companies when reaching 150 000 PLN of VAT taxable income in a given year or voluntarily Value added tax – VAT 23%;
8%;
5%
or 0%
Monthly or quarter payment up to 25th day of the following month/quarter n/a