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

Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th

Re-checked 2026-09-09: mojeppk.pl is reachable but its homepage shows only a general disclaimer, with no specific deadline text extracted this session. The 15th-of-month deadline and Art. 28(4) legal basis remain well-established and unchanged.

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

Poland-registered employers with at least one employee enrolled in PPK (auto-enrolment for employees aged 18-54 who have not opted out). Micro-employers with fewer than 10 people employed are exempt only if every employee has submitted a resignation declaration; the self-employed with no staff have no PPK obligation.

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: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)

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

Poland-registered employers reaching the 25-FTE-employee threshold whose disability-employment rate is below the statutory 6% (employers meeting the 6% rate, and most public/some other exempt employers, owe no contribution).

Poland: employer's monthly PIT advance payment on employee salaries due by the 20th

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

Every Poland-registered employer paying salaries, board-member remuneration, or other employment income subject to PIT withholding.

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: VAT-UE summary information (informacja podsumowująca) due by the 25th

Re-checked 2026-09-09: podatki.gov.pl/vat/wyjasnienia/informacje-podsumowujace-vat-ue still returns a 404 (site restructure). The 25th-of-month deadline and Art. 100 legal basis remain well-established VAT law, cross-checked against JPK_V7M's confirmed same-day deadline; not independently re-confirmed against a live official page.

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

Poland-registered VAT payers trading goods or reverse-charge services with VAT-registered counterparties in other EU member states, e.g. a SaaS company invoicing EU business customers or an importer/exporter moving goods within the EU.

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: VAT OSS Union-scheme return and payment due by the end of the month after each quarter

Re-checked 2026-09-09: podatki.gov.pl/vat/vat-oss/procedura-unijna-oss still returns a 404 (site restructure). The end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, consistent with the same rule confirmed elsewhere in this dataset (e.g. Lithuania, Estonia); not independently re-confirmed against podatki.gov.pl this session.

Next: 31 October 2026then 31 January 2027, 30 April 2027

Poland-registered e-commerce and services businesses selling goods or digital/other services to consumers in other EU countries that have opted into the Union OSS scheme instead of registering for VAT separately in each destination country.

AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators

Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus

Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.

EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it

24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'

No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.

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.

Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026

The Rada Dialogu Społecznego (Social Dialogue Council) did not reach a unanimous position, so under the Minimum Wage Act the Council of Ministers must set the 2027 figure by regulation no later than 15 September 2026, and cannot set it below the PLN 4,950 gross / PLN 32.30 hourly figure it already proposed to the social partners. As of this run (2026-09-08), the confirming Dziennik Ustaw regulation had not yet been published - treat PLN 4,950 as the legal floor, not yet the final confirmed figure.

Every employer in Poland with staff paid at or near the minimum wage, regardless of sector.

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 PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)

Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure). The 31 January electronic-filing deadline is well-established, stable PIT law; not independently re-confirmed against a live official page this session.

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

Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.

Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)

Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session.

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

Poland-registered employers with average monthly accident-insurance coverage of at least 10 insured persons (including the payer) in the prior year - typically mid-sized and larger employers; not relevant to a 3-person company.

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: PIT-11 statement must be provided to each employee by the end of February

Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure, same page as pl-pit-annual-info-returns-jan31). The end-of-February employee-copy deadline is well-established, stable PIT law; not independently re-confirmed against a live official page this session.

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

Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.

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.

Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)

Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09

Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.

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.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)

Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.

Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour

Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.

Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.

All businesses, especially SMEs supplying larger customers on long payment terms.

ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions

Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.

ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard

Businesses operating in several EU countries with different national e-invoicing regimes.