Deadlines for CIT tax returns for 2022 will be extended

Deadlines for CIT tax returns for 2022 will be extended

Deadlines for CIT tax returns for 2022 will be extended
The Ministry of Finance drafted a regulation extending by three months the deadline for submitting the CIT-8 and the deadline for paying the tax for 2022. The reporting deadlines for 2022 will not be extended and will remain the same as those under the Accounting Act.

CIT until 30 June 2023

The Ministry of Finance has submitted for public consultation a regulation postponing by three months, i.e. until 30 June 2023, the deadlines for:

  • submitting the CIT-8,
  • paying the tax for 2022 reported in the annual return or for paying the difference between the tax due on the income reported in the return and the sum of the advance payments due for the period from the beginning of the year.

The extension of deadlines for the CIT for 2022 is to apply to all taxpayers.

Explore the service: Calculation of liabilities and preparation of CIT returns

Deadlines for financial statements unchanged

In 2023, there will be no extension of reporting deadlines as was the case in previous years. This means that entities subject to reporting obligations are bound by the statutory deadlines, i.e. those under the Accounting Act.

For entities whose financial year is equal to the calendar year in 2023, the deadlines are as follows:

  • by 31 March 2023 - the preparation of financial statements,
  • by 30 June 2023 - the approval of the financial statements,
  • by 15 July 2023 - submission of the financial statements to the relevant court register.

Learn more:  Financial statements for 2022 - deadlines

Explore the service: Financial statement preparation - outsourcing of accounting 

Financial statement preparation

Outsourcing of accounting

Contact us

Małgorzata Dobrowolska
Małgorzata Dobrowolska
Partner, Director in Accounting Department