With the New Year’s champagne and fireworks, some tax liabilities also expired on 31 December 2025.
If you run a business, it’s worth knowing which tax matters you can now safely move to the archive.
What expired at the end of 2025?
According to Article 70 § 1 of the Polish Tax Ordinance, a tax liability becomes time‑barred after 5 years, counted from the end of the calendar year in which the tax payment deadline passed.
What does this mean in practice?
On 31 December 2025, the following liabilities became time‑barred — those with payment deadlines falling in 2020:
- PIT for 2019 – payment deadline: 30 April 2020
- CIT for 2019 – payment deadline: 31 March 2020
- VAT for 2020 periods – e.g., VAT for January 2020 payable by 25 February 2020
- ZUS contributions for 2020 – with deadlines throughout 2020
Attention! When can the limitation period be extended?
The 5‑year period is not always exactly 5 years. The limitation period may be extended if:
- The period has not yet started – e.g., when the tax was paid in instalments; the period begins only after full repayment
- The period was suspended – e.g., after filing a complaint with an administrative court; the time of court proceedings does not count
- The period was interrupted – e.g., due to enforcement actions such as asset seizure; the period starts again from zero
What should you do at the beginning of 2026?
→ Review your 2019 documentation — you can archive it
→ Check whether you have any unresolved matters with the tax office for that period
→ Make sure there were no events that suspended the limitation period
→ Remember: accounting documents must be stored for at least 5 years
The expiration of tax liabilities is a natural part of the tax cycle.
As of 1 January 2026, the 2019 tax year is officially history — at least for those who had no proceedings or audits.
If you’re unsure whether your liabilities have expired, contact us — we’ll help you verify it.
Fengo Sp. z o.o. Accounting Office Cieszyn
www.fengo.pl fengo@fengo.pl
