CIT-8 Statements – Changes in the Submission Procedure

The Ministry of Finance made changes to the regulations concerning the submission of CIT-8 statements of legal persons that work outside the financial sector. Officials introduced a new app which will make the whole process of submitting the statement quicker and easier.

Every company working in Poland must provide a CIT-8 statement annually to display their taxable income (this is the legislation requirement). Business entities should provide the document to the tax office by the end of the Q3 of the following year. Finally, now the CIT-8 form should be submitted online.

Corporate Income Tax - CIT in Poland

The government understands that the change might be shocking for many Polish entrepreneurs and thus, gives them time for adaptation. New regulations to extend the submission deadline is under development. Some taxpayers whose tax year began after December 31, 2017, and finishes by July 2019 will be able to submit the CIT-8 till October 2019.

The statement should be made in .xml format and signed in the appropriate way. The taxpayer may also appoint a plenipotentiary to submit the document based on a power of attorney. However, this fact should be reported to the tax office before the document submission. Note that even a company accountant can file e-documents based on the power of attorney only.

To benefit from the change, you have to install the new E-Statements desktop app. It will allow entering the financial data and signing the document electronically.


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