Tax instalments for sole traders: one late instalment versus three consecutive instalments

Tax instalments for sole traders: what happens after you receive the decision?

This guide is for a person running a sole proprietorship in Poland (JDG) who has already received a decision allowing payment of a tax liability in instalments. It does not cover preparing an application.

Pay by the deadlines specified in the decision

Once relief has been granted, you must pay the instalments by the deadlines specified in the decision. These deadlines are the reference point for subsequent payments, as explained in the guidance on Biznes.gov.pl.

What happens if you miss the deadline for one instalment?

If you fail to pay any instalment on time, the decision expires by operation of law in respect of the instalments not paid on time. You must pay the overdue instalments as soon as possible, together with late-payment interest. Source: Biznes.gov.pl.

The remaining instalments that are not yet due must be treated separately: the decision granting relief remains valid for them. One late payment therefore does not automatically cause the entire decision to expire. However, a separate consequence applies if three consecutive instalments are not paid on time. Source: Biznes.gov.pl.

Three consecutive instalments not paid on time

If you fail to pay three consecutive instalments on time, the decision expires in respect of all unpaid instalments. You must then pay the entire remaining tax liability in a single payment, together with late-payment interest. Source: Biznes.gov.pl.

The word “consecutive” matters: this rule must not be confused with any three late payments across the whole payment schedule.

Optional organizational checklist

To keep your records organized, you can compare the schedule in the decision with your payment confirmations:

• list the instalments in order, together with the deadlines specified in the decision;
• match the payment confirmations you hold to the instalments;
• mark any entries you want to check further.

This is only an organizational recommendation, not an additional legal obligation. The checklist is not intended to determine the legally effective payment date, calculate interest or assess your individual outstanding balance.