Filing deadline calendar: the main VMI and Sodra dates through the month
The recurring monthly dates in one place: by the 15th – GPM313, by the 20th – i.SAF, by the 25th – FR0600 and FR0564, plus the main annual deadlines.
Most of the monthly tax-authority work can be planned around three dates: the 15th (GPM313), the 20th (i.SAF) and the 25th (FR0600 and FR0564). Sodra notifications follow the event, not month-end. If the day given is not a working day, the deadline moves to the next working day.
This calendar covers the most frequently recurring deadlines. Rarer or activity-specific deadlines (excise, gambling, environmental pollution charges, etc.) are not included.
Deadlines that recur every month
- By the 15th – GPM313 (the monthly income tax return) for the previous month, and payment of the withheld PIT.
- By the 20th – i.SAF invoice registers for the previous month (for VAT payers).
- By the 25th – FR0600 (the VAT return) and FR0564 (the report on supplies of goods and services to the EU), together with payment of the VAT due.
Sodra notifications (hiring, dismissal, sick leave, etc.) have event-based deadlines rather than a month-end date – they must be filed right after the event.
The main annual deadlines
- 15 February – GPM312 (the annual return of class A and B payments) for the previous year.
- 15 June – PLN204 (the annual corporate income tax return) where the tax period matches the calendar year.
- Within 4 months of the end of the financial year – the annual financial statements are filed with the Centre of Registers (after approval by the general meeting of members; the filing itself is within 30 days of approval).
The individual annual income tax return (GPM311) is usually filed by 1 May – relevant for individual clients and those carrying out self-employed activity.
How to manage this in practice
A single calendar for the whole firm does not show which client's return is still open. Žymeklis links every notification from the tax authority to a specific company and shows deadline status for all clients in one list – so you can see where the gaps are before the deadline passes.
This article is for general information only and is not individual tax or legal advice. For specific cases, rely on current information from VMI, Sodra and the Centre of Registers.
Read next
- How to forward VMI and i.MAS notifications to your accountantVMI sends the “new document” email to the confirmed Mano VMI address. The accountant needs that address – or a unique address per company.
- How an accounting firm tracks filings across dozens of clientsYou do not need a generic “the 25th is coming for someone”. You need a list: which companies still have no FR0600 or GPM313.
- FR0600 vs i.SAF mismatch: what to do when the return is “accepted with deficiencies”VMI compares FR0600 boxes 29–31 with VAT on issued invoices in i.SAF. A mismatch usually has to be cleared within 10 days.