How to File a Partnership Tax Return in Poland: A Complete Guide

Filing a Partnership Tax Return in Poland is a crucial responsibility for business owners and investors involved in Polish partnerships. Depending on your partnership structure, your tax obligations can vary significantly from personal income filings to corporate returns. This guide covers everything you need to know about how partnerships are taxed, what forms to file, how to prepare them, and how to stay compliant under Poland Partnership Firm Tax laws.

Understanding Partnership Structures and Their Tax Obligations

Poland legally recognises several types of partnerships under the Commercial Companies Code. They fall into two broad categories: tax-transparent and tax-paying entities.

Tax-transparent partnerships include:

• Registered Partnership (Spółka jawna)
• Professional Partnership (Spółka partnerska)

These partnerships do not pay income tax themselves. Instead, profits flow through to the individual partners, who file personal income tax returns (PIT-36).

Tax-paying partnerships include:

• Limited Partnership (Spółka komandytowa)
• Limited Joint-Stock Partnership (Spółka komandytowo-akcyjna)

These entities are treated like corporate taxpayers and must file a corporate income tax return using Form CIT-8. In these cases, the Partnership Tax Return in Poland refers to the return filed by the partnership itself.

Who Must File a Partnership Tax Return in Poland?

If your partnership is classified as a Limited Partnership or a Limited Joint-Stock Partnership, the entity itself must file an annual CIT-8 return. These structures are subject to corporate income tax and may also pay advance tax throughout the year.

If your business is a Registered or Professional Partnership, then the individual partners are responsible for filing PIT-36 returns. Each partner reports their share of the profits and pays tax accordingly. The partnership itself doesn’t pay income tax but may still be required to provide summary financial information to tax authorities.

Step-by-Step: How to File a Partnership Tax Return in Poland

The process of filing depends entirely on whether your partnership is taxed at the entity level or the partner level. Below are the complete steps to follow based on your structure.

Step 1: Determine Your Tax Classification

First, confirm whether your partnership is a tax-paying entity or a tax-transparent one.

If it is a Limited Partnership (Spółka komandytowa) or a Limited Joint-Stock Partnership (Spółka komandytowo-akcyjna), you will be filing a corporate tax return (CIT-8) for the entity.

If it is a Registered Partnership (Spółka jawna) or Professional Partnership (Spółka partnerska), each partner must file their own PIT-36 return. Understanding this classification is crucial for staying compliant with Poland Partnership Firm Tax requirements.

Step 2: Gather the Necessary Financial and Tax Data

To file correctly, you’ll need comprehensive financial information.

For corporate partnerships filing CIT-8:

• Prepare your annual financial statements.
• Collect documentation of revenues and expenses.
• Include amortisation and depreciation schedules.
• Ensure payroll and employee contribution records are in order.
• Have proof of any pre-paid tax advances made during the year.

For partners filing PIT-36:

• Determine each partner’s share of annual profits.
• Account for any business-related deductions.
• Track advance payments made toward income tax.
• Organise any other income and loss information relevant to the tax year.

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Step 3: Prepare the CIT-8 Form (For Taxable Partnerships)

The CIT-8 is the standard corporate income tax return in Poland and must be filed by all taxable partnership entities. The return includes income, deductible expenses, and tax payable.

You must:

• Calculate your total taxable profit for the year.
• Apply the appropriate tax rate (typically 19%, or 9% for small taxpayers).
• Fill in required attachments such as financial statements and explanatory notes.
• Prepare and submit the return electronically using a qualified digital signature.

The deadline for submitting CIT-8 is generally the end of the third month following the close of the fiscal year.

Step 4: File PIT-36 Returns for Partners (For Transparent Partnerships)

For tax-transparent partnerships, the business itself doesn’t pay income tax. Instead, each partner is responsible for declaring their profit share using the PIT-36 personal income tax form.

Steps include:

• Reporting gross income received from the partnership.
• Deducting allowable business expenses.
• Choosing the appropriate tax regime (progressive or flat-rate).
• Filing electronically or by paper before the end-of-April deadline each year.

Even if the partnership hasn’t distributed the profits in cash, each partner must still declare and pay tax on their allocated share.

Step 5: Settle Final Tax Liabilities and Make Advance Payments

Both types of filers, entities using CIT-8 and individuals using PIT-36, must reconcile the total tax due with any prepaid advances.

For CIT-8, the partnership must:

• Pay any remaining tax owed for the fiscal year.
• Continue advancing monthly or quarterly payments for the next year, based on prior income.

For PIT-36, partners must:

• Ensure full payment of tax owed after subtracting advance payments.
• Keep up with personal advance tax obligations in the following year.

Delays in payments may lead to penalties, so it’s important to track deadlines and obligations year-round.

Tax Rates Under Poland Partnership Firm Tax Rules

Poland’s tax system offers different rates depending on structure and income.

For partnerships filing CIT-8:

• Standard corporate income tax is 19%.
• Small taxpayers (with revenue under 2 million euros) may qualify for a 9% rate.

For partners filing PIT-36:

• Income up to 120,000 PLN is taxed at 12%.
• Income above that is taxed at 32%.
• Alternatively, a 19% flat-rate tax is available for certain business activities.

Choosing the right tax regime is essential for minimizing your tax liability and complying with Poland Partnership Firm Tax rules.

Eligible Deductions and Allowances

To reduce your taxable base, it’s important to take advantage of all available deductions.

Allowable deductions may include:

• Operating costs such as rent, utilities, and materials.
• Salaries and wages paid to employees.
• Social security and health insurance contributions.
• Business-related travel and marketing expenses.
• Depreciation on business assets.
• Professional fees for accounting, legal, and compliance services.

Each deduction must be properly documented to be accepted in case of an audit.

Special Tax Regimes for Partnerships

Certain partnerships may be eligible for alternative tax schemes such as Estonian CIT, which allows companies to defer paying tax until profits are distributed.

To qualify for Estonian CIT, the partnership must:

• Employ fewer than 100 people.
• Generate under 100 million PLN in revenue.
• Reinvest profits rather than distribute them.
• Meet additional reporting and accounting obligations.

This regime is particularly beneficial for growth-oriented firms that want to optimize cash flow and reinvest earnings.

Common Mistakes to Avoid

Filing a Partnership Tax Return in Poland can be complicated, and many partnerships make avoidable errors. Here are some common pitfalls:

• Filing the wrong tax form due to misclassification.
• Missing important deadlines for CIT-8 or PIT-36 filings.
• Failing to report profits not yet distributed.
• Overstating or understating deductible expenses.
• Ignoring mandatory advance payment obligations.
• Forgetting to use a qualified electronic signature for online submissions.

Avoiding these mistakes will help you remain compliant and reduce the risk of penalties or audits.

Post-Filing Compliance Obligations

Filing your tax return is just one part of staying compliant with the Polish Partnership Firm Tax laws. You’ll also need to manage ongoing reporting and documentation requirements.

Key post-filing obligations include:

• Submitting VAT returns monthly or quarterly (if registered).
• Filing social insurance contributions with ZUS for partners and employees.
• Updating the Register of Beneficial Owners (CRBR) as needed.
• Maintaining accurate bookkeeping records in accordance with Polish GAAP.
• Retaining tax documentation for a minimum of five years in case of an audit.

By staying organized and proactive, you’ll reduce the risk of non-compliance.

Electronic Filing and Signatures

In Poland, most tax filings, including CIT-8 and PIT-36, must be submitted electronically. For CIT-8, you must use a qualified electronic signature, which can be obtained from certified providers.

Electronic filing ensures:

• Faster processing.
• Automatic confirmation of receipt.
• Compliance with legal requirements for digital documents.

Failing to submit electronically can result in rejection of the return or late filing penalties.

Importance of Recordkeeping

Under Polish tax law, all documents related to tax filings must be retained for five years following the end of the tax year. These include:

• Filed tax returns (CIT-8, PIT-36).
• Accounting books and ledgers.
• Profit distribution resolutions.
• Employment and payroll records.
• Bank statements and invoices.
• Contracts and legal agreements.

Good recordkeeping not only ensures compliance but also helps defend your position in the event of a tax audit.

Key Tax Deadlines to Remember

To stay compliant, remember these important dates:

• CIT-8: Must be filed by the end of the third month after fiscal year-end.
• PIT-36: Must be filed by April 30 following the tax year.
• Advance payments: Due monthly or quarterly, depending on your tax structure.
• ZUS registrations: Required within 7 days of hiring employees or starting activity.
• CRBR updates: Must be submitted within 7 days of any changes in beneficial ownership.

Marking these deadlines in your calendar will help you avoid fines and late fees.

How Ease to Compliance Can Help

Filing a Partnership Tax Return in Poland can be time-consuming and legally complex, especially if you’re unsure whether to file a CIT-8 or PIT-36 or both. That’s where Ease to Compliance steps in.

Our firm helps you with:

• Determining the correct tax classification for your partnership.
• Preparing and filing accurate CIT-8 and PIT-36 tax returns.
• Applying eligible deductions and optimising your tax position.
• Managing VAT, ZUS, and CRBR filings.
• Staying ahead of compliance deadlines and electronic submissions.

Whether you’re a domestic firm or a foreign investor, our team ensures your Poland Partnership Firm Tax obligations are handled with precision, speed, and care.

Final Thoughts

Understanding and filing a Partnership Tax Return in Poland correctly is essential to operating your business legally and efficiently. From choosing the right structure and gathering financials, to submitting the correct form and staying compliant post-filing, there’s a lot to manage.

But you don’t have to do it alone.

With expert help from Ease to Compliance, you’ll avoid costly mistakes, reduce tax risk, and focus on growing your business while we handle the tax complexities.

Ready to file your partnership tax return the right way?
Get in touch with Ease to Compliance today. We make it simple.

FAQs On Partnership Tax Return In Poland.

Question 1: Can I change my partnership type in Poland later?

Answer: Yes, Polish partnerships can change their legal structure (e.g., from a Registered Partnership to a Limited Partnership), but it requires formal registration and may affect your tax obligations.

Question 2: Is VAT registration mandatory for all partnerships in Poland?

Answer: No, VAT registration is only required if annual turnover exceeds 200,000 PLN or if you provide specific VAT-liable services like consulting or legal work.

Question 3: Can tax authorities audit Polish partnerships?

Answer: Yes, both taxable and transparent partnerships can be audited. Keeping accurate records and filing on time reduces audit risks.