As far as VAT in Poland is concerned there is a number that is absolutely worth keeping in mind, which is 25. For the purposes of the VAT tax, 25th day of the following month is the date by which:
- Monthly VAT (JPK_V7M) is sent to the tax office and VAT paid,
- Quarterly VAT (JPK_V7K) is sent to the tax office and VAT paid, with the registration part for each month of the quarter submitted by the 25th of the following month and declaration for whole quarter submitted along with registration part for the third month,
- Recapitulative statement VAT-UE is submitted.
Source: polishtax.com
