In accordance with guidance provided by our tax advisor and Partner in ATA Tax, Marcin Sobieszek,  in the Rzeczpospolita daily, under certain circumstances it is possible and profitable to settle income tax anually much earlier, until 20^th of January.

If an entrepreneur is obliged to pay tax advance for December but the annual settlement shows overpayment of tax, the advance can remain unpaid, provided that an entrepreneur shall  settle with the tax office annually no later than on 20^th of January.  

You are welcome to read the entire article in the electronic issue of the Rzeczpospolita daily, which may be found at - http://www.rp.pl/Podatek-dochodowy/301079979-Podatek-dochodowy-od-firm-w-styczniu-zaliczka-albo-roczne-zeznanie.html#ap-1