General information¶

One-time declarations for registration and updating information:

• CEIDG-1 (JDG Registration)
• VAT-R (Polish VAT, VAT UE)
• ZUS ZZA, ZUS ZUA

Monthly declarations:

• ZUS DRA
• ZUS RCA (for hired employees)
• JPK_V7M
• VAT UE
• VAT-9M

Quarterly declarations:

• JPK_V7K

Annual declarations:

• PIT (PIT-28, PIT-36, PIT-36L)
• Annual ZUS settlement (this is an additional block XII in the ZUS DRA 04 declaration)
• JPK_EWP or JPK_PKPiR
• ZUS RWS (vacation)

ZUS DRA¶

Read more in the article about ZUS reports.

VAT (Polish)¶

Read more in the article about VAT declarations.

PIT (annual declaration)¶

Read more in the article about the PIT declaration.

Declarations for a paused JDG¶

While your business activity is suspended or after liquidation, you do NOT need to submit:

• VAT declarations
• ZUS DRA reports

You still need to submit even during the pause:

• VAT declarations and the ZUS DRA report for the last month when you were still active.
• The annual PIT tax declaration.
• The annual ZUS declaration, if you were active during the previous year. If by April of the current year (2026) you are no longer active, this will be an empty ZUS DRA 04/2026 with the insurance code filled in block X and block XII completed (as described in the instructions for filling out the annual ZUS DRA on Telegram).