As a person running a business, you must remember these dates:

  • 10th day of the month – insurance in ZUS for the previous month – if you do not employ any employees
  • 15th day of the month – insurance in ZUS for the previous month – if you employ employees
  • 20th day of the month – income tax for the previous month
  • 25th day of the month – VAT for the previous month with JPK declaration – if you are a VAT tax payer

If one of these dates is on Saturday, Sunday or another public holiday, the deadline is moved to the next working day (e.g. if the 25th falls on Saturday, you have a deadline until the 27th day of this month).

What if I’m late?

If you are late with paying your taxes, you simply have to pay them as soon as possible, adding interest for each day of delay. You can count the interest here:

https://kalkulatory.gofin.pl/Kalkulator-odsetek-od-zaleglosci-podatkowych,12.html?fbclid=IwAR0qmpAlWWwDqNXhInaOkIU7SmdGOAq3t3CyFOrwFqV5lfJfQGKnuoNRY

However, if the interest is lower than PLN 6.60 for payments to ZUS or PLN 8.70 for payments to the tax office, they are automatically canceled.

The case is different if you are late in submitting your declaration.

Active grief

Submitting the declaration to the tax office (e.g. annual PIT / CIT or JPK_VAT declaration) after the deadline may result in the imposition of a financial penalty. To avoid this, we must attach to the late declaration a document that explains our delay called “Czynny żal” (active grief).

Below, the example of the document along with its translation (the translation is only informative – we only submit the Polish version to the office).

Czynny Żal” (Active Grief) – Original Polish Example



……………………………. (data i miejsce)
………………………………… (imię i nazwisko)
…………………………………
………………………………… (adres) NIP…………………………….




Naczelnik Urzędu Skarbowego
w ………………………………………
…………………………………………. (adres)

ZAWIADOMIENIE O POPEŁNIENIU CZYNU ZABRONIONEGO

(czynny żal)

Na podstawie art. 16 § 1 Kodeksu karnego skarbowego zawiadamiam o popełnieniu przeze mnie czynu zabronionego polegającego na tym, że: ……………………………………………………………………………………………………

……………………………………………………………………………………………………………………………………………………………………………………………………………………………….……………………………………………………………………………………………………

Równocześnie oświadczam, że przy popełnieniu wyżej wymienionego czynu nie współdziałałem/łam z innymi osobami.

Niedotrzymanie ustawowych obowiązków jako podatnika wynikało z faktu, iż: ……………………………… ……………………………………………………………………………….…………………………………………………………………………………

Informuję również, że w dniu ……………. wywiązałem/łam się z zaległych zobowiązań dokonując ……………. ………………………………………………………………………………………………….………………………………………………………………

W związku z powyższym wnoszę o odstąpienie od stosowania sankcji przewidzianych w KKS.



Z poważaniem

………………………………………… (podpis zgłaszającego czynny żal)

Czynny Żal” (Active Grief) – English Translation



……………………………. (date and city)
………………………………… (your name and surname)
…………………………………
………………………………… (address)
NIP…………………………….




Head of the Tax Office
in ………………………………………
…………………………………………. (address)

NOTIFICATION OF A PROHIBITED ACT

(active grief)

Based on Article. 16 § 1 of the Fiscal Penal Code, I inform you that I have committed a prohibited act consisting in the following: …………………………………….…………………………………………………………………… …………………………………………………………….……………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………

At the same time, I declare that I did not cooperate with other persons in committing the above-mentioned act.

Failure to comply with statutory obligations as a taxpayer was due to the fact that: ……………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………….

I also inform that on ……………. I fulfilled my outstanding obligations by making ………………………………… …………………………………………………………………………….……………………………………………………………………………………

In connection with the above, I request that the sanctions provided for in the KKS (Fiscal Penal Code) should not be applied.



Kind Regards

…………………………………………….. (signature of the reporting person active regret)

Why “grief”?

Many people laugh at documents of “active grief”. However, the Tax Office is an institution that requires you to take it seriously. Ignoring letters and notifications ex officio may result in imposing a disciplinary financial penalty on us. Remember this when you get a letter from the tax office. Sometimes it may be minor matter. Even so, ignoring it may result in such a penalty being imposed on us. So we wish you all the best and as few (or no) conflicts with the tax office 🙂

Arek Ozimek

Just Ask Poland

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