Changes to “Estonian” CIT

Obligations connected with Estonian CIT which have not changed

Deadline for choosing the Estonian CIT regime

Starting from 2022, the head of your local tax office should be advised of your choice of flat rate tax regime within the following deadlines:

1. until the end of the first month of the first tax year in which the taxpayer wants to apply flat rate tax;
2. before the end of the taxpayer’s tax year if the taxpayer closes its books of account and compiles financial statements according to the Polish Accounting Act as of the last day of the month before the first month of flat rate taxation.

Payment of Estonian CIT

The Estonian CIT regime exempts taxpayers from the obligation to pay tax until they make one of the transactions treated as disposal of company profits. Still, be mindful that a number of economic transactions are treated as disposal of profits under the statute, so you should be careful.

If you have any questions about the Estonian CIT regime, please contact Rödl & Partner experts.