Understanding and complying with the deadlines for financial statements and tax returns in PIT and CIT is crucial for taxpayers. It helps to avoid problems with the tax office. In this article, we will discuss the 2025 tax deadlines in detail. We will focus on PIT and CIT declarations. We will also present the new limits for small VAT, PIT, and CIT taxpayers.
Taxes in 2025 bring numerous changes and challenges for taxpayers. What are the tax deadlines in 2025 for submitting financial statements? When should annual tax declarations for PIT and CIT be submitted in 2025? What are the limits for small taxpayers under VAT, PIT, and CIT?
We provide answers to these questions below. This information will help you properly manage your tax obligations next year.
Table of Contents
- Tax deadlines and limits in 2025 – table
- Tax Deadlines in 2025: Deadline for Submitting Financial Statements in 2025
- PIT deadline in 2025 – Annual Tax Declaration Deadlines for PIT
- CIT deadline in 2025 – Annual Tax Declaration Deadlines for CIT
- VAT Limit 2025 – Small Taxpayer VAT Limit
- Small Taxpayer in 2025: Small Taxpayer Limits for PIT and CIT in 2025
- Tax Deadlines in 2025 – Summary
- Tax Deadlines in 2025 – frequently asked questions
Tax deadlines and limits in 2025 – table
| What? | Until when? | Details |
| Deadline for submitting financial statements | 31 March 2025 | Private sector entities and public finance sector entities with legal personality. |
| Deadline for approving financial statements | 30 June 2025 | For entities whose financial year coincides with the calendar year. |
| Deadlines for submitting PIT declarations | 28 February 2025 / 30 April 2025 | PIT-16, PIT-16A / PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 |
| Deadline for filing CIT declarations | 31 March 2025 | For taxpayers whose tax year coincides with the calendar year. |
| Small VAT taxpayer limit | 2025: 10 000 000 PLN | For most VAT taxpayers / 225 000 PLN for specific activities |
| PIT and CIT small taxpayer limit | 2025: 10 000 000 PLN of sales revenue in 2024 / One-time depreciation up to 240 000 PLN |
Tax Deadlines in 2025: Deadline for Submitting Financial Statements in 2025
According to the regulations, the annual financial statement must be submitted within 3 months of the balance sheet date. If the fiscal year aligns with the calendar year, the deadline is 31 March 2025. It is then approved by the relevant authorities in the company.
The annual financial statement must be approved within 6 months of the balance sheet date. If the fiscal year aligns with the calendar year, the deadline for approval is 30 June.
| Deadline for submitting financial statements in 2025 | |
| 31 March 2025 | Private sector entities |
| Units of the public finance sector with legal personality. Entities conducting activities in the field of financial market supervision | |
Currently, financial statements can only be submitted in electronic form. This results from the detailed guidelines of the Ministry of Finance.
PIT deadline in 2025 – Annual Tax Declaration Deadlines for PIT
Every person who earned taxable income in 2025 is obliged to:
- Fill out the appropriate tax declaration,
- Submit it to the tax office or online,
- Pay income tax.
The deadline for submitting a 2025 PIT annual declaration depends on the type of used form. The table below illustrates this:
| Deadline for submitting 2025 PIT annual tax returns | |
| PIT-16, PIT-16A | 28 February 2025 |
| PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 | 30 April 2025 |
CIT deadline in 2025 – Annual Tax Declaration Deadlines for CIT
The 2025 CIT annual declaration must be submitted within 3 months after the tax year ends. The tax year is usually the calendar year unless the taxpayer decides otherwise in the statute or company agreement. In such a case, the tax year is a period of twelve consecutive calendar months.
The completed declaration must be signed and submitted by 31 March 2025.
This standard deadline applies to taxpayers who:
- Have chosen a tax year that aligns with the calendar year,
- Have changed their tax year in such a way that it ends on 31 December 2024.
| 31 March 2025 | Submission of the annual tax declaration for CIT 2025 for the tax year that ended between 1 December 2024, and 28 February 2025. Payment of the tax due as indicated in the declaration for the period from the beginning of the year. |
In the upcoming year, you can submit the annual tax declaration for CIT 2025 only electronically.
VAT Limit 2025 – Small Taxpayer VAT Limit
According to the regulations, a small VAT taxpayer is:
- A taxpayer whose sales value (including tax) did not exceed the amount of 2 000 000 EUR,
- An entity operating a brokerage business, investment funds, or alternative investment funds, acting as an agent, or contractor. Or another person providing similar services, excluding commission. This applies if commissions or other remuneration (including tax) did not exceed 45 000 EUR in the previous tax year.
Amounts in EUR are converted using the average exchange rate from the National Bank of Poland on the first business day of October of the previous tax year. The value is rounded to 1000 PLN.
For most VAT taxpayers, the limit that qualifies them for small taxpayer status in 2025 is 10 000 000 PLN. This is the equivalent of 2 000 000 EUR according to the NBP exchange rate table as of 1 October 2024. For taxpayers engaged in brokerage businesses or investment funds, the limit is 45 000 EUR.
| Small VAT Taxpayer Limits | |
| 10 000 000 PLN | Small VAT taxpayer whose sales value did not exceed 2 000 000 EUR in the previous tax year. |
| 225 000 PLN | Small VAT taxpayer operating a brokerage business, managing investment funds, alternative investment funds, acting as an agent, contractor, or another person providing similar services, excluding commission – if the amount of commissions or other forms of remuneration (including tax) did not exceed 45 000 EUR in the previous tax year. |
Small Taxpayer in 2025: Small Taxpayer Limits for PIT and CIT in 2025
The revenue limit for small taxpayers under PIT and CIT for 2025 is determined similarly to VAT. Conversions are made using the average euro exchange rate announced by the NBP on the first business day of October of the previous tax year. The value is rounded to 1000 PLN.
To qualify as a small taxpayer in 2025, the revenue from sales in 2024 must not exceed 10 000 000 PLN.
Small taxpayers under PIT and CIT for 2025 can use preferential one-time depreciation up to a limit of 50 000 EUR per year. After conversion, this amount is 240 000 PLN.
Tax Deadlines in 2025 – Summary
Key deadlines related to taxes in 2025 include the submission of financial statements and annual tax declarations for PIT and CIT. Another important aspect of taxes in 2025 is the limit for small taxpayers under VAT, PIT, and CIT.
Do you have any questions? Tax consulting is one of our specialities. Contact our experts today.
Tax Deadlines in 2025 – frequently asked questions
When should the annual financial statement for 2025 be submitted?
The annual financial statement for 2024 must be submitted by 31 March 2025. This applies if the fiscal year represents the calendar year.
When must the annual financial statement for 2024 be approved?
The financial statement must be approved no later than 6 months from the balance sheet date. This means by 30 June 2025, for companies with a fiscal year matching the calendar year.
What is the deadline for submitting the PIT tax declaration for 2025?
The deadline for submitting the PIT declaration for 2025 depends on the form used. Yet, most PIT declarations must be submitted by 30 April 2025.
When should you submit the CIT tax declaration for 2025?
You should submit the CIT declaration for 2025 by 31 March 2025, if the tax year is the calendar year.
What are the new limits for small VAT taxpayers in 2025?
For 2025, the limit for small VAT taxpayers is 10 000 000 PLN, which is equivalent to 2 000 000 EUR.
Are there special limits for small taxpayers operating brokerage businesses or managing funds?
Yes, for these taxpayers, the limit is 225 000 PLN, equivalent to 45 000 EUR.
How is the limit for small VAT, PIT, and CIT taxpayers calculated?
The limit is calculated using the average euro exchange rate announced by the NBP on the first business day of October of the previous tax year, rounded to 1000 PLN.
What are the benefits of the small taxpayer status in 2025?
Small taxpayers benefit from preferential tax solutions. For example a one-time depreciation up to a limit of 50 000 EUR per year.
How to submit financial statements for 2025?
You can submit financial statements for 2025 only in electronic form. This results from the guidelines provided by the Ministry of Finance.
Are the deadlines for filing tax returns for various PIT forms in 2025 changing?
Yes, the deadlines for PIT tax declarations vary depending on the form. One deadline is set for 28 February 2025, for PIT-16 and PIT-16A. The other term, i.e. 30 April 2025, concerns other forms.
What does the new VAT small taxpayer limit for 2025 mean for businesses?
The new limit means that more businesses will be able to qualify for small taxpayer status under VAT. This may offer some tax benefits.
What changes in taxes in 2025 should be particularly monitored?
Taxpayers should pay attention to changes in deadlines for PIT and CIT declarations. They should also focus on the new limits for small taxpayers under VAT, PIT, and CIT.
What documents do you need to prepare for filing PIT and CIT declarations for 2025?
To file PIT and CIT declarations for 2025, you need to prepare the appropriate tax forms. You should include necessary attachments and documents confirming earned income and incurred expenses.
Does a small VAT taxpayer have any obligations related to the new limit for 2025?
A small VAT taxpayer whose turnover exceeds the new limit of 10 000 000 PLN must notify the tax office. He may also lose some of the benefits associated with small taxpayer status.
What happens if I do not submit my PIT or CIT declaration on time for 2025?
Failure to submit the PIT or CIT declaration on time may result in penalties and interest for late payment. The tax office may also impose other legal consequences.
Are there exceptions to the standard deadline for submitting CIT declarations for 2025?
Exceptions apply to taxpayers who have a fiscal year different from the calendar year. This may result from various reasons (e.g., changing the tax year). In such cases, the deadline for submitting the declaration is adjusted accordingly.
How can I benefit from preferential one-time depreciation as a small PIT and CIT taxpayer in 2025?
To benefit from depreciation, a small PIT and CIT taxpayer should make the appropriate entries in tax declarations. Remember to consider the 50 000 EUR annual limit.
Can brokerage firms and fund managers benefit from small VAT taxpayer status?
Yes. These entities can benefit from small VAT taxpayer status if their revenue from commissions and other remuneration did not exceed 225 000 PLN in the previous tax year.
Where can I find the current PIT and CIT declaration forms for 2025?
Current PIT and CIT forms for 2025 are available on the Ministry of Finance’s website. You can also find them in electronic tax filing systems.
What steps should you take to change the tax year affecting the CIT declaration deadline?
To change the tax year, a taxpayer must submit the appropriate notification to the tax office. Moreover, you need to make amendments to the company’s statute or agreement. This will affect the CIT declaration deadline.
