Every EU compliance deadline that applies to your company, on one timeline.

Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)

Next: 15 September 2026then 15 October 2026, 15 November 2026

Every Poland-registered ZUS contribution payer, including a self-employed sole trader (JDG) paying only their own contributions; a sp. z o.o. (a capital company with legal personality) falls under the 15th-of-month deadline described here, while sole traders and personal partnerships use the 20th (see the action text below).

Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)

Next: 20 September 2026then 20 October 2026, 20 November 2026

All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) generating taxable income during the year.

Poland: JPK_V7M monthly VAT return and payment due by the 25th

Next: 25 September 2026then 25 October 2026, 25 November 2026

VAT-registered companies in Poland on the standard monthly settlement; small taxpayers (mali podatnicy, turnover up to EUR 2 million including VAT) may opt into quarterly JPK_V7K filing instead.

Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025

Applies to sole traders/businesses registered in CEIDG before 1 January 2025. Businesses registering in CEIDG from 1 January 2025 onward, and any pre-2025 CEIDG entrepreneur who filed a CEIDG update request after 30 June 2025, already had to set up an e-Doręczenia address earlier. Companies registered in the KRS had an earlier deadline: 1 April 2025 for those registered before 1 January 2025, and immediately at registration from 1 January 2025 for new KRS entities.

Sole traders (jednoosobowa działalność gospodarcza) and other CEIDG-registered businesses in Poland that registered before 1 January 2025 and have not already set up an e-Doręczenia address.

Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers

Updated 2026-09-09: primary-source-confirmed via api.sejm.gov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779), in force 2026-07-01, amended the CIT Act's JPK_CIT submission-deadline provision. The submission deadline for the structured accounting books is no longer tied to the CIT-8 filing deadline; it is now "do końca siódmego miesiąca po zakończeniu roku podatkowego" (the end of the 7th month after the tax year ends) -- e.g. 31 July for a calendar-year filer, not ~31 March. This entry's 2027-01-01 date still correctly marks when the final phase (remaining CIT taxpayers) becomes obligated to keep the books electronically, but the first SUBMISSION under that phase now falls around 31 July 2028 (7 months after the FY2027 year-end), not alongside CIT-8 the following spring. Separately: this entry only models the final (2027) phase. A small VAT-registered CIT taxpayer (e.g. a small SaaS or e-commerce sp. z o.o. already filing JPK_V7M) plausibly falls into the EARLIER "other CIT payers already obligated to file JPK_VAT" phase (tax years starting after 31 Dec 2025, i.e. FY2026), which is not represented by a separate dataset entry -- this phase-2 gap could not be independently confirmed to primary-source standard this session (podatki.gov.pl's JPK page loaded with no extractable article text) and is flagged for a follow-up audit rather than guessed at.

Polish CIT taxpayers, including smaller companies and non-legal-person entities keeping accounting books, not already brought into scope by the 2025 (large taxpayers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases.

Data Act: cloud providers must stop charging switching and data-egress fees

All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.

Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February

Confirmed 2026-09-09 via kobize.pl's own "Informacja ogólna" page: "Informacje wymienione w punktach 1-12 dotyczące poprzedniego roku kalendarzowego są wprowadzane do Krajowej bazy przez podmioty korzystające ze środowiska w raportach rocznych składanych do końca lutego każdego roku" (prior-year data is submitted in annual reports filed by the end of February each year) -- matches the dataset's end-of-February deadline.

Next: 28 February 2027then 29 February 2028, 28 February 2029

Businesses operating emission sources in Poland - in practice this reaches far beyond heavy industry, since it covers company vehicle fleets and building heating/generator equipment above minor thresholds, making it a commonly overlooked obligation for ordinary office-based companies.

Poland: annual CIT-8 corporate income tax return due by 31 March

Next: 31 March 2027then 31 March 2028, 31 March 2029

All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) with a calendar financial year.

Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March

Re-checked 2026-09-09: gov.pl/web/gov/zloz-sprawozdanie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplatach now redirects to the gov.pl homepage (the page appears to have been removed or moved). The 31 March deadline and the de-minimis fee threshold could not be independently re-confirmed this session.

Next: 31 March 2027then 31 March 2028, 31 March 2029

Businesses operating vehicles or other emission/water-use sources in Poland above the de-minimis threshold - like the KOBiZE report, this reaches beyond heavy industry to ordinary companies with a company vehicle fleet.

Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)

Next: 15 July 2027then 15 July 2028, 15 July 2029

All Poland-registered companies in the KRS (sp. z o.o., S.A. and other commercial entities) with a calendar financial year.