Preparation and Submission of Tax Declarations

Poland's tax system relies on self-assessment, meaning the taxpayer is responsible for calculating liabilities and submitting correct declarations on time. The penalties for errors or delays can be severe. J&R Consult provides comprehensive tax compliance services, ensuring your VAT, CIT, and PIT declarations are prepared accurately and submitted before the deadlines.

VAT Compliance

Value Added Tax (VAT) is complex and strictly enforced:

• JPK_V7: We prepare and submit the monthly or quarterly JPK_V7 files (Standard Audit File for Tax), which combine the VAT return with the VAT register.
• EU VAT: We handle VAT-UE declarations for intra-community transactions.
• OSS Procedure: We assist e-commerce businesses with the One Stop Shop (OSS) scheme for cross-border sales.

Corporate Income Tax (CIT)

For Limited Liability Companies (Sp. z o.o.):

• Annual CIT-8: We prepare the annual corporate tax return, calculating tax-deductible costs and non-deductible expenses.
• Advances: We calculate monthly or quarterly CIT advances.
• Withholding Tax (WHT): We assist with obligations related to cross-border payments (IFT-2R).

Personal Income Tax (PIT)

For Sole Proprietorships and Employers:

• PIT-36 / PIT-36L / PIT-28: We prepare annual returns for business owners based on their chosen form of taxation.
• PIT-11 / PIT-4R: We handle payroll-related tax filings for your employees.

Our Process

We use certified accounting software and electronic signatures to ensure security and speed:

1. Data Verification: We check your documents for completeness before processing.
2. Calculation: We compute the tax due, applying all eligible deductions.
3. Submission: We send the declarations electronically to the Ministry of Finance.
4. Confirmation: We provide you with the UPO (Official Receipt of Submission) as proof of filing.

Stay compliant and avoid penalties with J&R Consult's diligent tax reporting services.