[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"deadlines-en":3},[4,38,61,90,112,138,160,186,213,233,254,273,295,317,342,363,385,402,425,447,465,482,506,525,554,573,593,619,645,662,680,701,722,743,771,794,815,836,855,879,909,929,949,971,993,1018,1040,1066,1087,1114,1133,1156,1183,1202,1227,1248,1271,1290,1314,1338,1359,1377,1399,1422,1446,1465,1484,1503,1523,1547,1566,1589,1608,1629,1649,1672,1690,1711,1737,1752,1773,1792,1813,1837,1859,1881,1903,1923,1945,1968,1989,2009,2029,2052,2076,2097,2126,2149,2171,2185,2203,2219,2233,2247,2271,2286,2308,2325,2343,2364,2384,2409,2430,2448,2472,2490,2512,2535,2554,2574,2600,2622,2636,2652,2675,2703,2725,2744,2765,2788,2811,2835,2857,2876,2899,2921,2941,2959,2980,3000,3018,3036,3057,3074,3099,3121,3142,3166,3192,3210,3231,3249,3273,3299,3316,3336,3351,3368,3391,3412,3433,3462,3478,3492,3509,3531],{"id":5,"regulation":6,"title":7,"date":8,"dateNote":9,"status":10,"jurisdiction":11,"summary":12,"whoIsAffected":13,"action":14,"penalty":15,"tags":16,"sources":25,"lastVerified":32,"translatedLocales":33},"lv-aml-obliged-entity-accountant","Latvia AML\u002FCFT law (NILLTPFN likums)","Latvia: outsourced accountants, auditors and tax consultants are AML 'obliged entities' — registration, internal controls, risk assessment and training","2008-08-13","The Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums has been in force since 2008-08-13 and amended many times since (notably 2017-2019 transposing EU AMLD4\u002F5). This entry describes the current, consolidated set of duties for outsourced accountants and related professions as obliged entities under Art. 3(1)(3), as fetched from likumi.lv on 2026-09-08.","passed","LV","Latvia's AML\u002FCFT law lists outsourced accountants (ārpakalpojuma grāmatveži), certified auditors, audit companies and tax consultants as 'obliged entities' (likuma subjekti) alongside banks and notaries. Obliged entities must notify their supervisory authority of compliance-responsible staff, maintain a written internal control system, carry out and periodically review a money-laundering\u002Fterrorism-financing risk assessment, and train staff to recognise and report suspicious transactions to the Financial Intelligence Unit (FID).","Latvia-based outsourced accountants\u002Fbookkeepers, certified auditors, audit companies and tax consultants who provide services to clients under a written contract (not an employment contract) — explicitly listed in Art. 3(1)(3) of the law. The dataset has no flag that precisely captures 'accountant \u002F AML obliged entity', so this entry is scoped broadly with sectors: ['services'] and no flags; ignore it unless you provide accounting, bookkeeping, audit or tax-advisory services to clients under contract.","Notify VID (your supervisory and control institution) of the employee(s) responsible for NILLTPFN compliance within 30 days of starting to provide outsourced accounting\u002Ftax services, and again whenever that staffing changes (Art. 10(1)). Document a written internal control system covering client due diligence, ongoing monitoring and suspicious-transaction reporting (Art. 6-7), and review your money-laundering\u002Fterrorism-financing risk assessment at least once every 3 years (Art. 8(1)); separately review the internal control system's effectiveness at least once every 18 months (Art. 8(2)). Provide staff with regular AML\u002FCFT training so they can recognise and escalate suspicious transactions (Art. 9), and be ready to file suspicious-transaction reports with the FID.","VID, as supervisory authority, can impose administrative sanctions for violations, including fines and — for serious or repeated breaches — restrictions on the right to provide outsourced accounting services; exact fine amounts were not confirmed from a source fetched this session, so treat as high-severity by default.",{"sizes":17,"sectors":22,"flags":24},[18,19,20,21],"micro","small","medium","large",[23],"services",[],[26,29],{"title":27,"url":28},"likumi.lv – Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F178987-noziedzigi-iegutu-lidzeklu-legalizacijas-un-terorisma-un-proliferacijas-finansesanas-noversanas-likums",{"title":30,"url":31},"Valsts ieņēmumu dienests – Noziedzīgi iegūtu līdzekļu legalizācijas novēršana","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fnoziedzigi-iegutu-lidzeklu-legalizacijas-noversana","2026-10-24",[34,35,36,37],"en","lv","lt","et",{"id":39,"regulation":40,"title":41,"date":42,"dateNote":43,"status":10,"jurisdiction":11,"summary":44,"whoIsAffected":45,"action":46,"tags":47,"sources":52,"lastVerified":59,"translatedLocales":60},"lv-e-adrese-mandatory-legal-entities","Latvia e-adrese","Latvia: official electronic address (e-adrese) mandatory for all legal entities","2023-01-01","In force since 2023-01-01 under the Oficiālās elektroniskās adreses likums for all legal entities in Latvia's registers (companies, associations, foundations, trade unions, etc.). Still relevant for 2026-2028: every newly registered entity must activate one immediately, adoption\u002Fusage is reported by DVI as still well below 100%, and automatic e-address assignment for newly registered entities is planned (not yet in force) by end of 2026.","All Latvia-registered legal entities must have an activated official electronic mailbox (e-adrese) on the Latvija.gov.lv portal, the mandatory channel for correspondence with state and municipal institutions. Official notices are deemed delivered via e-adrese after a statutory period regardless of whether anyone checks it.","Every company, association, foundation and other legal entity registered in Latvia, including newly formed ones — this covers essentially all businesses.","Activate and regularly check the e-adrese for your legal entity via latvija.gov.lv, assign someone to monitor it (statutory deadlines run from delivery there, not from when it's read), and update access when changing accountants or administrators.",{"sizes":48,"sectors":49,"flags":51},[18,19,20,21],[50],"any",[],[53,56],{"title":54,"url":55},"likumi.lv – Oficiālās elektroniskās adreses likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F283229-oficialas-elektroniskas-adreses-likums",{"title":57,"url":58},"Uzņēmumu reģistrs – e-adrese for registered entities","https:\u002F\u002Fwww.ur.gov.lv\u002Flv","2026-10-25",[34,35,36,37],{"id":62,"regulation":63,"title":64,"date":65,"status":10,"jurisdiction":66,"summary":67,"whoIsAffected":68,"action":69,"penalty":70,"tags":71,"sources":80,"lastVerified":59,"translatedLocales":84},"eu-digital-services-act-applies","Digital Services Act","Digital Services Act (DSA) applies EU-wide; most transparency duties exempt micro\u002Fsmall enterprises","2024-02-17","EU","The DSA (Regulation (EU) 2022\u002F2065) has applied to all intermediary services (hosting, marketplaces, app stores, search engines, social networks, etc.) established or offering services in the EU since 17 February 2024, with baseline due-diligence duties: notice-and-action for illegal content, terms-of-service transparency, and a single point of contact for authorities. Most of the heavier Chapter III Section 3 duties (recommender-system transparency, targeted-advertising disclosures, out-of-court dispute settlement, trader traceability for marketplaces) do not apply to providers that qualify as micro or small enterprises, unless designated as a 'very large online platform' or 'very large online search engine' by the Commission.","Any business offering an online intermediary service to users in the EU: hosting user content, running a marketplace or listings feature, an app store, a search engine, a social network. A micro or small enterprise (fewer than 50 staff, turnover\u002Fbalance sheet under EUR 10M) is exempt from the Section 3 transparency, recommender-system and advertising duties, and keeps that exemption for a further 12 months after it stops qualifying. A company that only sells its own goods or services online, without hosting third-party content or listings (a typical single-vendor e-commerce store or a SaaS product), is generally not itself an 'intermediary service' under the DSA at all.","Confirm whether your service is an 'intermediary service' under DSA Art. 3 (hosting\u002Fcaching\u002Fmere-conduit, including any marketplace or listings feature). If so, and you are not micro\u002Fsmall, review the Section 3 duties (recommender transparency, ad disclosures, trader KYC for marketplaces). If micro\u002Fsmall, keep baseline notice-and-action and terms-of-service transparency in place, and re-check your size classification yearly.","Up to 6% of annual worldwide turnover",{"sizes":72,"sectors":73,"flags":77},[18,19,20,21],[74,75,76],"software","ecommerce","media",[78,79],"platform_marketplace","sells_online",[81],{"title":82,"url":83},"EUR-Lex – Regulation (EU) 2022\u002F2065 (Digital Services Act), Art. 19 SME exemption and application date","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2022\u002F2065\u002Foj\u002Feng",[34,85,86,87,88,89,35,36,37],"de","pl","fr","nl","sv",{"id":91,"regulation":92,"title":93,"date":94,"dateNote":95,"status":10,"jurisdiction":66,"summary":96,"whoIsAffected":97,"action":98,"tags":99,"sources":104,"lastVerified":59,"translatedLocales":111},"eu-adequate-minimum-wages-transposition","Adequate Minimum Wages Directive","Adequate Minimum Wages Directive: transposition deadline, partially annulled by the CJEU","2024-11-15","Directive (EU) 2022\u002F2041, Art. 17(1) transposition deadline. On 2025-11-11 the Court of Justice (Case C-19\u002F23, Denmark v Parliament and Council) annulled Art. 5(2) and part of Art. 5(3) — the mandatory adequacy-reference criteria and the no-decrease rule for automatic indexation — as exceeding EU competence over pay under Art. 153(5) TFEU. Arts. 4, 5(1), 5(4)-(6) and 6 remain valid.","Directive (EU) 2022\u002F2041 required Member States with a statutory minimum wage to set and update it through a transparent procedure, and to promote collective bargaining wherever its coverage is below 80% (with a national action plan). It mainly creates Member State-level framework duties rather than direct obligations on individual employers. The CJEU's November 2025 judgment struck out the specific adequacy-reference criteria and part of the indexation rule as EU overreach into pay-setting, while leaving the rest of the Directive — including the 80% collective-bargaining action-plan duty — valid.","Not a direct compliance duty for individual companies; relevant background for any business affected by a national statutory minimum wage or by collective-bargaining coverage rules, and for anyone relying on the Directive's adequacy criteria as settled law after the partial annulment.","No direct company action required. If your country updates its statutory minimum-wage-setting procedure or collective-bargaining framework following the transposition or the CJEU judgment, check the national implementing law for any effect on wage floors or sector agreements you rely on.",{"sizes":100,"sectors":101,"flags":102},[18,19,20,21],[50],[103],"employs_staff",[105,108],{"title":106,"url":107},"EUR-Lex – Directive (EU) 2022\u002F2041 on adequate minimum wages","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2022\u002F2041\u002Foj\u002Feng",{"title":109,"url":110},"EUR-Lex – Judgment in Case C-19\u002F23, Denmark v Parliament and Council","https:\u002F\u002Feur-lex.europa.eu\u002Flegal-content\u002FEN\u002FTXT\u002F?uri=celex%3A62023CJ0019",[34,85,86,87,88,89,35,36,37],{"id":113,"regulation":114,"title":115,"date":116,"status":10,"jurisdiction":66,"summary":117,"whoIsAffected":118,"action":119,"penalty":120,"tags":121,"sources":130,"lastVerified":59,"translatedLocales":137},"gpsr-general-product-safety","GPSR","General Product Safety Regulation applies to all consumer products, including online sales","2024-12-13","Regulation (EU) 2023\u002F988 requires every consumer product sold in the EU to have an EU-based responsible economic operator whose contact details appear on the product or packaging, a risk assessment and technical documentation, product identification and traceability, and a recall process. Online listings must show manufacturer details, product identifiers and safety warnings.","Manufacturers, importers, distributors, online sellers and marketplaces of non-food consumer products, whatever their size.","Add manufacturer\u002Fresponsible person name, address and product identifier to products and online listings. Write an internal risk analysis and keep technical files for 10 years. Register on Safety Gate Business if you are a marketplace, and set up a procedure to notify authorities and recall unsafe products.","Set nationally; products can be withdrawn and listings removed",{"sizes":122,"sectors":123,"flags":127},[18,19,20,21],[75,124,125,126],"retail","manufacturing","hardware",[128,79,129,78],"sells_to_consumers","imports_goods",[131,134],{"title":132,"url":133},"European Commission – GPSR obligations for businesses (Safety Gate)","https:\u002F\u002Fwebgate.ec.europa.eu\u002Fsafety\u002Fconsumers\u002Fconsumers_safety_gate\u002FobligationsForBusinesses\u002Fdocuments\u002FGPSR-Presentation-E-Academy.pdf",{"title":135,"url":136},"EU-OSHA – Regulation 2023\u002F988\u002FEU general product safety","https:\u002F\u002Fosha.europa.eu\u002Fen\u002Flegislation\u002Fdirective\u002Fregulation-2023988eu-general-product-safety",[34,85,86,87,88,89,35,36,37],{"id":139,"regulation":140,"title":141,"date":142,"status":10,"jurisdiction":143,"summary":144,"whoIsAffected":145,"action":146,"tags":147,"sources":152,"lastVerified":59,"translatedLocales":159},"de-einvoicing-receiving-mandatory","Germany e-invoicing","Germany: all businesses must be able to receive B2B e-invoices","2025-01-01","DE","Since 1 January 2025 every German business, whatever its size, must be able to receive and process structured electronic invoices (EN 16931 – XRechnung or ZUGFeRD) for domestic B2B supplies; a recipient can no longer insist on paper. Only issuing is phased in later (2027\u002F2028).","All German businesses receiving invoices from other German businesses, including micro-enterprises and sole traders.","Make sure your accounts-payable process and archive (GoBD-compliant) can accept, validate and store XRechnung\u002FZUGFeRD files even if you are not yet required to issue them yourself.",{"sizes":148,"sectors":149,"flags":150},[18,19,20,21],[50],[151],"b2b_invoicing",[153,156],{"title":154,"url":155},"gesetze-im-internet.de – UStG §14 (definition of electronic invoice) and §27 Abs. 38","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fustg_1980\u002F__14.html",{"title":157,"url":158},"Bundesfinanzministerium – BMF-Schreiben 2025-10-15: Einführung der obligatorischen elektronischen Rechnung bei Umsätzen zwischen inländischen Unternehmern ab dem 1. Januar 2025","https:\u002F\u002Fwww.bundesfinanzministerium.de\u002FContent\u002FDE\u002FDownloads\u002FBMF_Schreiben\u002FSteuerarten\u002FUmsatzsteuer\u002FUmsatzsteuer-Anwendungserlass\u002F2025-10-15-einfuehrung-obligatorische-e-rechnung.html",[34,85],{"id":161,"regulation":162,"title":163,"date":164,"dateNote":165,"status":10,"jurisdiction":66,"summary":166,"whoIsAffected":167,"action":168,"penalty":169,"tags":170,"sources":175,"lastVerified":59,"translatedLocales":185},"ai-act-prohibited-practices-ai-literacy","EU AI Act","AI Act: banned AI practices and staff AI-literacy duty apply","2025-02-02","In force since 2025-02-02; the Digital Omnibus on AI (Reg. 2026\u002F1744, in force 2026-07-27) softened Art. 4 to a duty to support AI literacy rather than guarantee it","Certain AI uses are outright banned (social scoring, manipulative or exploitative systems, untargeted face-scraping, emotion recognition at work or school, most real-time biometric ID in public). At the same time every company that uses AI must take steps so its staff understand the AI tools they work with.","Any business that develops or uses AI systems in the EU, including ordinary firms using AI chatbots, recruiting tools or analytics.","Check your AI tools against the Art. 5 list of prohibited practices and stop anything that falls in it. Keep a short inventory of AI tools in use. Run basic AI-literacy training for staff who use AI and keep a record of what you did; the Omnibus only requires supporting measures, not a guaranteed skill level.","Prohibited practices: up to €35M or 7% of worldwide turnover (SMEs: the lower of the two)",{"sizes":171,"sectors":172,"flags":173},[18,19,20,21],[50],[174],"uses_ai",[176,179,182],{"title":177,"url":178},"European Commission – AI Act regulatory framework and timeline","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Fregulatory-framework-ai",{"title":180,"url":181},"AI Act Article 99 – Penalties (artificialintelligenceact.eu)","https:\u002F\u002Fartificialintelligenceact.eu\u002Farticle\u002F99\u002F",{"title":183,"url":184},"lawandtechnology.eu – Digital Omnibus rewrites Article 4 AI literacy","https:\u002F\u002Flawandtechnology.eu\u002Fen\u002Fai-literacy-digital-omnibus-article-4-ai-act\u002F",[34,85,86,87,88,89,35,36,37],{"id":187,"regulation":188,"title":189,"date":190,"dateNote":191,"status":10,"jurisdiction":143,"summary":192,"whoIsAffected":193,"action":194,"penalty":195,"tags":196,"sources":202,"lastVerified":59,"translatedLocales":212},"de-accessibility-bfsg-applies","Germany accessibility act (BFSG)","Germany: Barrierefreiheitsstärkungsgesetz (accessibility act) applies to products and services","2025-06-28","Transitional relief: service providers may keep using products already deployed before 2025-06-28 until 2030-06-27, and may continue pre-existing service contracts unchanged until they expire or until 2030-06-27, whichever is earlier; self-service terminals in use before 2025-06-28 may run until the end of their economic life, capped at 15 years after commissioning.","The BFSG (Germany's transposition of the European Accessibility Act) has applied since 28 June 2025. It requires many consumer-facing products (e.g. computers, smartphones, e-readers, payment terminals, self-service terminals) and services (e.g. e-commerce, banking, telecoms, transport ticketing, e-books) to meet accessibility requirements. A specific exemption in §3 Abs. 3 BFSG excludes Kleinstunternehmen (micro-enterprises: under 10 staff and either annual turnover or balance sheet total not exceeding €2m) from the accessibility duties for the SERVICES they provide (this exemption does not extend to putting non-compliant PRODUCTS on the market).","Small, medium and large businesses selling in-scope products or providing in-scope services to consumers in Germany; micro-enterprises are exempt only for services, not for products they manufacture or sell.","Check whether your products or services fall within BFSG's scope (Anlagen 1-3). If you provide services and qualify as a Kleinstunternehmen, document the exemption. Otherwise design\u002Fadapt products and digital services (websites, apps, terminals) to meet the accessibility requirements and keep technical documentation for market surveillance.","Fines up to €100,000 for placing non-compliant products on the market, CE-marking violations or offering non-compliant services (§37 Abs. 2 BFSG); up to €10,000 for other listed violations (§37 Abs. 1).",{"sizes":197,"sectors":198,"flags":201},[18,19,20,21],[75,124,199,200,76],"finance","transport",[128,79],[203,206,209],{"title":204,"url":205},"gesetze-im-internet.de – BFSG §38 (Übergangsbestimmungen) and §3 (Kleinstunternehmen-Ausnahme)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbfsg\u002F",{"title":207,"url":208},"gesetze-im-internet.de – BFSG §37 (Bußgeldvorschriften)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbfsg\u002F__37.html",{"title":210,"url":211},"Bundesnetzagentur – Ad-hoc-Gruppe Barrierefreiheitsstärkungsgesetz (market surveillance)","https:\u002F\u002Fwww.bundesnetzagentur.de\u002FDE\u002FFachthemen\u002FTelekommunikation\u002FTechnik\u002FATRT\u002FBFSG\u002Fstart.html",[34,85],{"id":214,"regulation":215,"title":216,"date":190,"status":10,"jurisdiction":66,"summary":217,"whoIsAffected":218,"action":219,"penalty":220,"tags":221,"sources":225,"lastVerified":59,"translatedLocales":232},"eaa-accessibility-act-applies","EAA","European Accessibility Act: accessibility requirements for products and digital services apply","E-commerce websites and apps, banking services, e-books, ticketing and payment terminals, smartphones, computers and telecom services offered to consumers must be accessible to people with disabilities (in practice WCAG 2.1 AA for digital interfaces). Microenterprises providing services are exempt; microenterprises making products are not.","Microenterprises (fewer than 10 staff and turnover or balance sheet ≤€2m) providing the listed services are exempt from the EAA; microenterprises manufacturing the listed physical products are not. Beyond that: any business selling to consumers online or providing the listed services in the EU — small, medium and large service providers, and product manufacturers of any size.","Audit your webshop, apps and customer documents against EN 301 549 \u002F WCAG 2.1 AA and fix blocking issues (keyboard navigation, contrast, alt text, forms). Publish an accessibility statement. Build accessibility into procurement of new platforms. Microenterprise service providers may rely on the exemption but should document their size.","Set nationally; typically administrative fines and orders to withdraw non-compliant products\u002Fservices",{"sizes":222,"sectors":223,"flags":224},[18,19,20,21],[75,124,199,200,76,74,126],[128,79],[226,229],{"title":227,"url":228},"European Commission – European Accessibility Act","https:\u002F\u002Fcommission.europa.eu\u002Fstrategy-and-policy\u002Fpolicies\u002Fjustice-and-fundamental-rights\u002Fdisability\u002Funion-equality-strategy-rights-persons-disabilities-2021-2030\u002Feuropean-accessibility-act_en",{"title":230,"url":231},"Travers Smith – The European Accessibility Act now applies","https:\u002F\u002Fwww.traverssmith.com\u002Fknowledge\u002Fknowledge-container\u002Fa-new-milestone-for-accessibility-the-european-accessibility-act-now-applies\u002F",[34,85,86,87,88,89,35,36,37],{"id":234,"regulation":235,"title":236,"date":190,"dateNote":237,"status":10,"jurisdiction":238,"summary":239,"whoIsAffected":240,"action":241,"tags":242,"sources":246,"lastVerified":59,"translatedLocales":253},"ee-accessibility-ttja-enforcement","EAA (Estonia transposition)","Estonia: product and service accessibility requirements enforced by TTJA","The Toodete ja teenuste ligipääsetavuse seadus (Products and Services Accessibility Act) was adopted by the Riigikogu on 30 May 2022 and formally entered into force on 28 June 2022, but its substantive requirements only apply from 28 June 2025, transposing the European Accessibility Act (EU) 2019\u002F882. A transition period for products\u002Fservices already placed or contracted before that date runs until 28 June 2030. Already in force, but TTJA market-surveillance activity is expected to intensify through 2026-2028, which is why this is included as a live obligation.","EE","Estonia's accessibility law requires specified products (computers, smartphones, e-readers, self-service\u002Fpayment terminals) and services (e-commerce, banking, telecoms, passenger transport, audiovisual media) to be usable by people with disabilities, in line with the EU Accessibility Act. Microenterprises (fewer than 10 employees and annual turnover not exceeding €2M) are exempt.","Small, medium and large companies offering in-scope products or services (especially e-commerce, banking, transport, telecom, media) in Estonia; microenterprises under the size\u002Fturnover threshold are exempt.","Check your product, website and customer-facing services against the accessibility requirements (broadly WCAG-aligned for digital services). Document a disproportionate-burden assessment if you intend to rely on that exemption, and be ready to respond to a TTJA market-surveillance request.",{"sizes":243,"sectors":244,"flags":245},[19,20,21],[75,199,200,124,23,76],[79,128],[247,250],{"title":248,"url":249},"TTJA – 2025 jõustuvad toodete ja teenuste ligipääsetavuse nõuded","https:\u002F\u002Fttja.ee\u002F2025-joustuvad-toodete-ja-teenuste-ligipaasetavuse-nouded",{"title":251,"url":252},"Riigi Teataja – Toodete ja teenuste ligipääsetavuse seadus (consolidated text)","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002F115062022001",[34,35,36,37],{"id":255,"regulation":256,"title":257,"date":190,"dateNote":258,"status":10,"jurisdiction":259,"summary":260,"whoIsAffected":261,"action":262,"tags":263,"sources":267,"lastVerified":271,"translatedLocales":272},"lt-accessibility-eaa-vvtat-2025","EAA (Lithuania transposition)","Lithuania: product and service accessibility requirements enforced by VVTAT","Gaminių ir paslaugų prieinamumo reikalavimų įstatymas No. XIV-1633 entered into force 2025-06-28 (Article 30(2) entered into force earlier, on 2022-12-23), transposing the European Accessibility Act (EU) 2019\u002F882. Already in force, but VVTAT market-surveillance enforcement activity is expected to intensify through 2026-2028, which is why this is included as a live obligation rather than only a historical entry.","LT","Lithuania's accessibility law requires specified products (computers, smartphones, e-readers, self-service\u002Fpayment terminals) and services (e-commerce, banking, telecoms, passenger transport, e-books, audiovisual media) to meet accessibility requirements broadly aligned with EN 301 549 \u002F WCAG 2.1 AA, enforced by the State Consumer Rights Protection Authority (VVTAT).","Small, medium and large companies offering in-scope products or services in Lithuania (especially e-commerce, banking, transport, telecom and media); micro-enterprises are generally exempt from the services obligations under the underlying EU directive.","Audit in-scope products, websites and customer-facing services against the accessibility requirements. Document a disproportionate-burden assessment if relying on that exemption, and be ready to respond to a VVTAT market-surveillance request.",{"sizes":264,"sectors":265,"flags":266},[19,20,21],[75,199,200,124,23,76],[79,128],[268],{"title":269,"url":270},"e-Seimas – Gaminių ir paslaugų prieinamumo reikalavimų įstatymas Nr. XIV-1633 (adoption\u002Fin-force metadata)","https:\u002F\u002Fe-seimas.lrs.lt\u002Fportal\u002FlegalAct\u002Flt\u002FTAD\u002F41fe50327d1e11edbdcebd68a7a0df7e","2026-09-08",[34,35,36,37],{"id":274,"regulation":275,"title":276,"date":190,"dateNote":277,"status":10,"jurisdiction":11,"summary":278,"whoIsAffected":279,"action":280,"penalty":281,"tags":282,"sources":286,"lastVerified":293,"translatedLocales":294},"lv-accessibility-ptac-enforcement","EAA (Latvia transposition)","Latvia: product and service accessibility requirements enforced by PTAC","The Preču un pakalpojumu piekļūstamības likums and its implementing MK noteikumi Nr. 128 entered into force on 2025-06-28, transposing the European Accessibility Act (EU) 2019\u002F882. Already in force, but enforcement\u002Fmarket-surveillance activity by PTAC and sector regulators is expected to intensify through 2026-2028, which is why this is included as a live obligation.","Latvia's accessibility law requires specified products (computers, smartphones, e-readers, self-service\u002Fpayment terminals) and services (e-commerce, banking, telecoms, passenger transport, audiovisual media) to be usable by people with disabilities, in line with the EU Accessibility Act. Microenterprises (fewer than 10 employees and turnover or balance sheet ≤ €2M) are exempt.","Small, medium and large companies selling in-scope products or services (especially e-commerce, banking, transport, telecom) in Latvia; microenterprises under the size\u002Fturnover threshold are exempt.","Check your product, website, and customer-facing services against the accessibility requirements in MK noteikumi Nr. 128 (broadly WCAG-aligned for digital services). Keep technical documentation or a documented disproportionate-burden assessment on file, and be ready to respond to a PTAC market-surveillance request.","Administrative fines up to €10,000 for legal entities; PTAC can also order a non-compliant product or service withdrawn from the market until the non-conformity is fixed.",{"sizes":283,"sectors":284,"flags":285},[19,20,21],[75,199,200,124,23],[79,128],[287,290],{"title":288,"url":289},"likumi.lv – Preču un pakalpojumu piekļūstamības likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F340554-precu-un-pakalpojumu-pieklustamibas-likums",{"title":291,"url":292},"PTAC – Piekļūstamības prasības (official enforcement\u002Fguidance page)","https:\u002F\u002Fwww.ptac.gov.lv\u002Flv\u002Fpieklustamibas-prasibas","2026-09-21",[34,35,36,37],{"id":296,"regulation":297,"title":298,"date":190,"dateNote":299,"status":10,"jurisdiction":300,"summary":301,"whoIsAffected":302,"action":303,"penalty":304,"tags":305,"sources":309,"lastVerified":59,"translatedLocales":316},"pl-accessibility-act-enforcement","EAA (Poland transposition)","Poland: Accessibility Act enters into force for products and services (EAA transposition)","Ustawa z dnia 26 kwietnia 2024 r. o zapewnianiu spełniania wymagań dostępności przez niektóre podmioty gospodarcze (Polish Accessibility Act) transposes the EU Accessibility Act (EU) 2019\u002F882; the Act's substantive requirements apply from 28 June 2025.","PL","Since 28 June 2025, specified products (computers, smartphones, e-readers, self-service and payment terminals) and services (e-commerce, banking, telecoms, digital passenger transport, audiovisual media) placed on the Polish market must meet EU-aligned accessibility requirements so people with disabilities can use them independently. Micro-enterprises providing services are exempt, and product-trading micro-enterprises face reduced administrative obligations.","Small, medium and large companies producing, importing, distributing or offering in-scope products or services in Poland, especially e-commerce, banking, telecoms, transport and media; micro-enterprises providing services are exempt.","Check your products, websites and customer-facing services against the accessibility requirements (broadly WCAG-aligned for digital services). If relying on the micro-enterprise service exemption, keep evidence you qualify; if relying on the disproportionate-burden defence, document that assessment. Be ready to respond to a market-surveillance request from PFRON or your sector regulator (UKE for telecoms, the Financial Ombudsman for financial services).","Progressive enforcement: first an order to take corrective action or withdraw the product\u002Fservice from the market; for persistent non-compliance, a fine up to ten times the national average monthly salary, capped at 10% of the entrepreneur's turnover in the preceding financial year.",{"sizes":306,"sectors":307,"flags":308},[19,20,21],[75,199,200,124,23,76],[79,128],[310,313],{"title":311,"url":312},"Ministerstwo Funduszy i Polityki Regionalnej – Czy Polski Akt o Dostępności dotyczy Twojej firmy?","https:\u002F\u002Fwww.funduszeunijne.gov.pl\u002Fstrony\u002Fo-funduszach\u002Ffundusze-europejskie-bez-barier\u002Fdostepnosc\u002Fpolski-akt-o-dostepnosci\u002Fczy-pad-dotyczy-twojej-firmy\u002F",{"title":314,"url":315},"Biznes.gov.pl – Kto ma obowiązek zapewniać dostępność produktów i usług","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F005142",[34,86],{"id":318,"regulation":319,"title":320,"date":321,"dateNote":322,"status":10,"jurisdiction":238,"summary":323,"whoIsAffected":324,"action":325,"tags":326,"sources":331,"lastVerified":59,"translatedLocales":341},"ee-einvoicing-buyer-right","Estonia e-invoicing","Estonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier","2025-07-01","Amendment to the Raamatupidamise seadus (Accounting Act, RPS §71 lg 7), passed by the Riigikogu on 18 September 2024, in force since 2025-07-01. A separate, wider mandatory B2B e-invoicing regime (removing the VAT return's €1,000 threshold) is only at the draft notice-of-intent stage as of 2026-09-08, targeting 2027-01-01 — not yet adopted (see ee-einvoicing-b2b-mandate-2027-proposed).","Amendments to the Estonian Accounting Act give any company or public body registered in the Business Register as an e-invoice recipient the right to require suppliers to send machine-readable e-invoices. Unless otherwise agreed, the EU standard EN 16931 applies. There is no general obligation to issue e-invoices yet.","All Estonian businesses selling to companies or public bodies registered as e-invoice recipients; sellers must be able to comply on request.","Make sure your invoicing software can produce EN 16931-compliant e-invoices, ideally via Peppol or an e-invoice operator. Check the Business Register for customers flagged as e-invoice recipients, and register your own business as an e-invoice recipient if you want to receive e-invoices only.",{"sizes":327,"sectors":328,"flags":329},[18,19,20,21],[50],[151,330],"b2g",[332,335,338],{"title":333,"url":334},"Rahandusministeerium – Raamatupidamise algdokumendid, arved, e-arved (official e-invoicing guidance)","https:\u002F\u002Ffin.ee\u002Ffinantspoliitika-valissuhted\u002Farvestusvaldkond\u002Fraamatupidamise-algdokumendid-arved-e-arved",{"title":336,"url":337},"Riigi Teataja – Raamatupidamise seadus (consolidated text, §71)","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002FRPS",{"title":339,"url":340},"European Commission – eInvoicing in Estonia (2025 country factsheet)","https:\u002F\u002Fec.europa.eu\u002Fdigital-building-blocks\u002Fsites\u002Fpages\u002Fviewpage.action?pageId=905219410",[34,35,36,37],{"id":343,"regulation":162,"title":344,"date":345,"dateNote":346,"status":10,"jurisdiction":66,"summary":347,"whoIsAffected":348,"action":349,"penalty":350,"tags":351,"sources":355,"lastVerified":59,"translatedLocales":362},"ai-act-gpai-model-obligations","AI Act: obligations for general-purpose AI model providers apply","2025-08-02","Commission (AI Office) enforcement powers only from 2026-08-02; models placed on the market before 2025-08-02 have until 2027-08-02","Providers of general-purpose AI models (foundation models, LLMs) must keep technical documentation, give downstream integrators information, publish a training-data summary and have a copyright policy. Models with systemic risk face extra evaluation and incident-reporting duties.","Companies that train or substantially fine-tune general-purpose AI models and place them on the EU market. Businesses merely using such models via API are not GPAI providers.","If you release or heavily fine-tune a foundation model, prepare the technical documentation and the public training-data summary using the Commission template, and adopt a copyright compliance policy. Consider signing the GPAI Code of Practice as a simple route to compliance. If you only use third-party models, keep the provider's documentation on file.","Up to €15M or 3% of worldwide turnover for GPAI providers",{"sizes":352,"sectors":353,"flags":354},[18,19,20,21],[74,76],[174],[356,359],{"title":357,"url":358},"European Commission – Guidelines for providers of GPAI models","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Fguidelines-gpai-providers",{"title":360,"url":361},"Baker McKenzie – GPAI obligations kick in from 2 August 2025","https:\u002F\u002Fwww.bakermckenzie.com\u002Fen\u002Finsight\u002Fpublications\u002F2025\u002F08\u002Fgeneral-purpose-ai-obligations",[34,85,86,87,88,89,35,36,37],{"id":364,"regulation":365,"title":366,"date":367,"status":10,"jurisdiction":300,"summary":368,"whoIsAffected":369,"action":370,"penalty":371,"tags":372,"sources":377,"lastVerified":59,"translatedLocales":384},"pl-system-kaucyjny-deposit-return","Poland deposit-return system (system kaucyjny)","Poland: mandatory deposit-return system for plastic bottles, cans and reusable glass bottles","2025-10-01","Since 1 October 2025, PET plastic bottles up to 3 litres and metal cans up to 1 litre carry a PLN 0.50 deposit, and reusable glass bottles up to 1.5 litres carry a PLN 1.00 deposit, under the amended Act on Packaging and Packaging Waste Management. Beverage producers and importers must join the system, and retail stores over 200 m2 selling covered beverages must accept returns and refund the deposit.","Producers and importers of beverages sold in covered packaging, and retail stores (mandatory above 200 m2 sales area) that sell such beverages in Poland.","Confirm your beverage packaging displays the required deposit-system marking and deposit amount. If you are a producer or importer, register and settle deposits with a licensed deposit-system representing entity (podmiot reprezentujący). If you run a store above 200 m2, install a collection point (reverse vending machine or manual return) and train staff on accepting returns and refunding deposits.","Fines under the Act on Packaging and Packaging Waste Management for retailers refusing eligible returns or for producers\u002Fimporters failing to join a deposit-system operator.",{"sizes":373,"sectors":374,"flags":376},[18,19,20,21],[124,375,125],"hospitality",[129,128],[378,381],{"title":379,"url":380},"Ministerstwo Klimatu i Środowiska – System kaucyjny","https:\u002F\u002Fwww.gov.pl\u002Fweb\u002Fklimat\u002Fsystem-kaucyjny",{"title":382,"url":383},"BDO – Baza danych o produktach i opakowaniach oraz o gospodarce odpadami","https:\u002F\u002Fbdo.mos.gov.pl\u002F",[34,86],{"id":386,"regulation":387,"title":388,"date":389,"status":10,"jurisdiction":66,"summary":390,"whoIsAffected":391,"action":392,"tags":393,"sources":397,"lastVerified":59,"translatedLocales":401},"instant-payments-vop-euro-area","Instant Payments Regulation","Instant Payments Regulation: euro-area banks must send instant payments and offer free Verification of Payee","2025-10-09","Since 9 October 2025 payment service providers in euro-area countries must let customers send SEPA instant credit transfers at the same price as normal transfers and must check that the payee name matches the IBAN before every transfer (Verification of Payee), warning the payer of mismatches. Receiving instant payments was mandatory from 9 January 2025.","Banks and payment institutions directly; every business that pays or gets paid by bank transfer is affected because payments with a name\u002FIBAN mismatch now trigger warnings and may be delayed.","Make sure the exact legal name on your invoices and supplier master data matches the account holder name registered with the bank, including for bulk payment files. Update invoice templates and customer instructions. Consider instant payments for faster cash collection and refunds.",{"sizes":394,"sectors":395,"flags":396},[18,19,20,21],[50],[151,79,128],[398],{"title":399,"url":400},"European Central Bank – Instant Payments Regulation","https:\u002F\u002Fwww.ecb.europa.eu\u002Fpaym\u002Fretail\u002Finstant_payments\u002Fhtml\u002Finstant_payments_regulation.en.html",[34,85,86,87,88,89,35,36,37],{"id":403,"regulation":404,"title":405,"date":406,"dateNote":407,"status":10,"jurisdiction":408,"summary":409,"whoIsAffected":410,"action":411,"penalty":412,"tags":413,"sources":417,"lastVerified":59,"translatedLocales":424},"be-einvoicing-b2b-mandatory","Belgium e-invoicing","Belgium: structured B2B e-invoicing via Peppol mandatory","2026-01-01","Tolerance period ended 2026-03-31; penalties now enforced","BE","All Belgian VAT-registered businesses must issue and be able to receive structured e-invoices (Peppol BIS 3.0 \u002F EN 16931) for domestic B2B transactions. Other channels are allowed only if both parties agree and the format is EN 16931-compliant. Foreign businesses with only a Belgian VAT number and VAT-exempt (Art. 44) businesses are outside the issuing obligation.","Every Belgian-established VAT taxpayer, including small businesses, plus Belgian permanent establishments of foreign companies.","Register on the Peppol network through an access point or compatible accounting software, make sure all customer invoices are issued as Peppol BIS invoices, and set up receipt and archiving of incoming e-invoices. Use the temporary increased investment deduction for e-invoicing software.","Fixed administrative fines for issuing non-compliant invoices (escalating for repeat offences)",{"sizes":414,"sectors":415,"flags":416},[18,19,20,21],[50],[151],[418,421],{"title":419,"url":420},"European Commission – eInvoicing in Belgium (country factsheet)","https:\u002F\u002Fec.europa.eu\u002Fdigital-building-blocks\u002Fsites\u002Fspaces\u002FDIGITAL\u002Fpages\u002F467108877\u002FeInvoicing+in+Belgium",{"title":422,"url":423},"Loyens & Loeff – Three-month grace period for mandatory B2B e-invoicing in Belgium","https:\u002F\u002Fwww.loyensloeff.com\u002Finsights\u002Fnews--events\u002Fnews\u002Fe-invoicing-in-belgium-as-from-1-january-2026-key-provisions-of-the-long-awaited-royal-decree\u002F",[34,85,86,87,88,89,35,36,37],{"id":426,"regulation":427,"title":428,"date":406,"status":10,"jurisdiction":143,"summary":429,"whoIsAffected":430,"action":431,"tags":432,"sources":436,"lastVerified":59,"translatedLocales":446},"de-minimum-wage-2026","Germany minimum wage","Germany: statutory minimum wage rises to €13.90\u002Fhour","The statutory minimum wage (Mindestlohn) rose from €12.82 to €13.90 gross per hour on 1 January 2026, under the Fünfte Mindestlohnanpassungsverordnung (MiLoV5), which implemented the Mindestlohnkommission's unanimous recommendation of 27 June 2025 and was adopted by the Federal Cabinet on 29 October 2025.","All employers with staff in Germany, including minijobs and working students.","Update payroll to at least €13.90\u002Fhour from January 2026; check that minijob monthly hour limits still keep employees under the €556 threshold at the new rate.",{"sizes":433,"sectors":434,"flags":435},[18,19,20,21],[50],[103],[437,440,443],{"title":438,"url":439},"BMAS – Mindestlohn steigt zum 1. Januar 2026 auf 13,90 Euro","https:\u002F\u002Fwww.bmas.de\u002FDE\u002FService\u002FPresse\u002FPressemitteilungen\u002F2025\u002Fmindestlohn-steigt-zum-ersten-januar-2026.html",{"title":441,"url":442},"BMAS – Fünfte Mindestlohnanpassungsverordnung (MiLoV5)","https:\u002F\u002Fwww.bmas.de\u002FDE\u002FService\u002FGesetze-und-Gesetzesvorhaben\u002Ffuenfte-mindestlohnanpassungsverordnung-milov5.html",{"title":444,"url":445},"gesetze-im-internet.de – Mindestlohngesetz (MiLoG)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fmilog\u002F",[34,85],{"id":448,"regulation":449,"title":450,"date":406,"dateNote":451,"status":10,"jurisdiction":259,"summary":452,"whoIsAffected":453,"action":454,"tags":455,"sources":459,"lastVerified":463,"translatedLocales":464},"lt-minimum-wage-2026","Lithuania minimum wage (MMA)","Lithuania: 2026 minimum monthly wage (MMA) confirmed at €1,153","Confirmed by Government resolution; already in effect since 1 January 2026 (up from €1,038 in 2025). The minimum hourly wage (MVA) is €7.05.","Lithuania's minimum monthly wage (MMA) for full-time work is €1,153 from 1 January 2026, with a minimum hourly rate (MVA) of €7.05.","Every employer in Lithuania with staff paid at or near the minimum wage, regardless of sector.","Confirm 2026 payroll reflects the €1,153 monthly \u002F €7.05 hourly minimum. Note this figure also feeds other statutory thresholds (e.g. some Sodra contribution floors and small-entity tax tests), so check downstream calculations too.",{"sizes":456,"sectors":457,"flags":458},[18,19,20,21],[50],[103],[460],{"title":461,"url":462},"VMI – Dėl minimaliosios mėnesinės algos dydžio 2027 metais (also states the 2026 figure)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fmokesciu-naujienos\u002F-\u002Fasset_publisher\u002FAyr4qj31Q5pu\u002Fcontent\u002Fd-c4-97l-minimaliosios-m-c4-97nesin-c4-97s-algos-dyd-c5-beio-2027-metais","2026-11-02",[34,35,36,37],{"id":466,"regulation":467,"title":468,"date":406,"dateNote":469,"status":10,"jurisdiction":259,"summary":470,"whoIsAffected":471,"action":472,"tags":473,"sources":477,"lastVerified":463,"translatedLocales":481},"lt-small-company-cit-rate-2026","Lithuania corporate income tax (Pelno mokesčio įstatymas)","Lithuania: standard CIT rate for small entities rises from 5% to 7%","Applies to taxable profit for tax periods starting in 2026 and later (already in force for calendar-year taxpayers). The 0% rate for the first two tax periods is unchanged (conditions: income not exceeding €300,000 per period; shareholder(s) are natural person(s) only; no suspension, liquidation, reorganisation or share transfer in the first three consecutive tax periods; and the entity does not fail the other Art. 5(3) PMĮ tests). Entities not eligible for 0% now pay 7% (up from 5%) on profit where tax-period income does not exceed €300,000. The standard rate for other Lithuanian entities stays 17%.","Lithuania raised the reduced corporate income tax rate that applies to small entities (smulkieji vienetai, tax-period income up to €300,000) from 5% to 7%, effective for tax periods starting in 2026, while the temporary 0% rate for a qualifying entity's first two tax periods continues unchanged.","Lithuanian small entities\u002Fcompanies (typically micro and small companies) with tax-period income not exceeding €300,000 that meet the other qualifying conditions in Art. 5 of the Pelno mokesčio įstatymas.","Recalculate 2026 CIT projections and any advance payments using the new 7% small-entity rate (or confirm continued eligibility for the 0% first-two-period rate). Companies founded in 2025 should check whether they can still apply 0% for their second (2026) tax period.",{"sizes":474,"sectors":475,"flags":476},[18,19],[50],[],[478],{"title":479,"url":480},"VMI – Apie pelno mokesčio įstatymo pakeitimus nuo 2026 m. (Q&A on the small-entity CIT rate)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002F5724",[34,35,36,37],{"id":483,"regulation":484,"title":485,"date":406,"dateNote":486,"status":10,"jurisdiction":11,"summary":487,"whoIsAffected":488,"action":489,"penalty":490,"tags":491,"sources":495,"lastVerified":59,"translatedLocales":505},"lv-einvoicing-b2g-reporting-vid","Latvia e-invoicing","Latvia: e-invoices to public bodies must also be reported to VID within 5 working days","Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 ('Kārtība, kādā organizē un īsteno strukturētu elektronisko rēķinu apriti...') adds mandatory VID data reporting for G2G\u002FB2G\u002FG2B e-invoices from 2026-01-01, within 5 working days of sending, submitted only once.","Suppliers to Latvian state and municipal institutions must issue structured e-invoices (Peppol BIS 3.0 \u002F EN 16931) and, since 1 January 2026, submit the e-invoice data to the State Revenue Service (VID) no later than five working days after sending. Delivery goes through the official e-address or a Peppol access point.","Every Latvian business that invoices state or municipal institutions, including sole traders and micro companies.","Use accounting software or a Peppol provider that generates EN 16931 e-invoices and pushes the data to VID automatically. Register your e-address and confirm each public customer's e-invoice channel. Check that invoices meet the mandatory field list in Cabinet Regulation No. 749.","Administrative penalties under the Accounting Law for non-compliant invoicing",{"sizes":492,"sectors":493,"flags":494},[18,19,20,21],[50],[330,151],[496,499,502],{"title":497,"url":498},"Finanšu ministrija – Strukturēts elektroniskais rēķins (official e-invoicing timeline: B2G, VID reporting, B2B dates)","https:\u002F\u002Fwww.fm.gov.lv\u002Flv\u002Fstrukturets-elektroniskais-rekins",{"title":500,"url":501},"Valsts ieņēmumu dienests – Ministru kabineta 2025. gada 9. decembra noteikumi Nr. 749 (published explainer)","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fjaunakie-skaidrojumi-katalogs\u002Fpublicets-materials-ministru-kabineta-2025-gada-9-decembra-noteikumi-nr-749-kartiba-kada-organize-un-isteno-strukturetu-elektronisko-rekinu-apriti-un-kada-strukturetu-elektronisko-rekinu-datus-iesniedz-valsts-ienemumu-dienestam",{"title":503,"url":504},"European Commission – eInvoicing in Latvia (country factsheet)","https:\u002F\u002Fec.europa.eu\u002Fdigital-building-blocks\u002Fsites\u002Fspaces\u002FDIGITAL\u002Fpages\u002F467108891\u002FeInvoicing+in+Latvia",[34,35,36,37],{"id":507,"regulation":508,"title":509,"date":406,"status":10,"jurisdiction":11,"summary":510,"whoIsAffected":511,"action":512,"tags":513,"sources":517,"lastVerified":59,"translatedLocales":524},"lv-minimum-wage-2026","Latvia minimum wage","Latvia: minimum monthly wage rises to €780","The state minimum monthly wage for full-time work increased from €740 to €780 on 1 January 2026, affecting around 118,000 employees. Payroll, employment contracts and social-contribution calculations must use the new figure; the next increase is decided by the Cabinet in the autumn budget.","Every employer in Latvia with staff on or near the minimum wage, including part-time employees whose pro-rata wage is based on it.","Update payroll settings and any contracts that reference the minimum wage. Check hourly rates for part-time staff and the minimum social-contribution base. Watch the 2027 budget decision in autumn 2026 for the next figure.",{"sizes":514,"sectors":515,"flags":516},[18,19,20,21],[50],[103],[518,521],{"title":519,"url":520},"Latvian Ministry of Welfare – The minimum wage in Latvia will be 780 euros","https:\u002F\u002Fwww.lm.gov.lv\u002Fen\u002Farticle\u002Fminimum-wage-latvia-will-be-780-euros",{"title":522,"url":523},"Latvian Ministry of Welfare – Minimum monthly wage","https:\u002F\u002Fwww.lm.gov.lv\u002Fen\u002Fminimum-monthly-wage",[34,85,86,87,88,89,35,36,37],{"id":526,"regulation":527,"title":528,"date":406,"dateNote":529,"status":10,"jurisdiction":238,"summary":530,"whoIsAffected":531,"action":532,"penalty":533,"tags":534,"sources":543,"lastVerified":59,"translatedLocales":553},"nis2-estonia-cybersecurity-act","NIS2","Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities","The Küberturvalisuse seaduse ja teiste seaduste muutmise seadus (transposing NIS2) was passed by the Riigikogu on 10 December 2025, proclaimed by the President on 18 December 2025, published in Riigi Teataja on 30 December 2025, and entered into force on 1 January 2026, expanding scope from roughly 3,000 to about 6,500 regulated entities.","Estonia's amended Küberturvalisuse seadus transposing NIS2 entered into force on 1 January 2026, roughly doubling the number of regulated organisations to about 6,500. In-scope entities must register with the Information System Authority (RIA), apply risk-management measures, and report significant incidents within 24 hours (initial notice), 72 hours (detailed report) and 1 month (final report).","Medium and large Estonian companies in NIS2 sectors (energy, transport, banking, health, water, digital infrastructure and ICT services, manufacturing of critical goods, food, chemicals, postal, waste, research), plus certain smaller providers designated by RIA.","Check the sector and size criteria in the Cybersecurity Act and register with RIA within 3 months of qualifying (the first batch of entities had to register by 2026-03-31; see ee-nis2-registration-deadline). Implement baseline security measures (e.g. the Estonian E-ITS standard or equivalent), assign management responsibility, and set up incident reporting to RIA\u002FCERT-EE: initial notice within 24 hours, detailed report within 72 hours, final report within 1 month.","Essential entities up to €10M or 2% of turnover; important entities up to €7M or 1.4%",{"sizes":535,"sectors":536,"flags":540},[20,21],[537,200,199,538,74,125,539,23],"energy","health","agri",[541,542],"critical_sector","uses_cloud",[544,547,550],{"title":545,"url":546},"RIA – Uuest aastast laienes küberturvalisuse seadus (official notice: scope, deadlines, penalties)","https:\u002F\u002Fwww.ria.ee\u002Fuudised\u002Fuuest-aastast-laienes-kuberturvalisuse-seadus",{"title":548,"url":549},"Riigi Teataja – Küberturvalisuse seadus (consolidated text)","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002FK%C3%BCTS",{"title":551,"url":552},"European Commission – NIS2 transposition status by country","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Fnis-transposition",[34,35,36,37],{"id":555,"regulation":556,"title":557,"date":406,"status":10,"jurisdiction":300,"summary":558,"whoIsAffected":559,"action":560,"tags":561,"sources":565,"lastVerified":271,"translatedLocales":572},"pl-edoreczenia-primary-channel-2026","Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)","Poland: e-Doręczenia becomes the primary channel for official correspondence, replacing ePUAP","From 1 January 2026, registered electronic delivery (e-Doręczenia) replaced ePUAP as the primary channel Polish public authorities use to correspond with businesses and citizens that hold an e-Doręczenia address. Correspondence sent to an entity's e-Doręczenia address has the same legal effect as registered mail; relying only on the old ePUAP inbox after the cutover can be legally ineffective for parties obligated to hold an e-Doręczenia address.","All entities obligated to maintain an e-Doręczenia address, including businesses registered in the KRS or CEIDG within scope of the phased mandate, and public-trust professionals (advocates, tax advisers, notaries).","Confirm your organisation's e-Doręczenia address is active and check it regularly, or set up email\u002FSMS notifications, since statutory deadlines run from delivery to this address rather than from when you read it. Update internal processes so correspondence with public authorities defaults to e-Doręczenia instead of ePUAP or paper.",{"sizes":562,"sectors":563,"flags":564},[18,19,20,21],[50],[],[566,569],{"title":567,"url":568},"Biznes.gov.pl – e-Doręczenia dla przedsiębiorców","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F004495",{"title":570,"url":571},"gov.pl – e-Doręczenia portal","https:\u002F\u002Fwww.gov.pl\u002Fweb\u002Fe-doreczenia",[34,86],{"id":574,"regulation":575,"title":576,"date":406,"status":10,"jurisdiction":300,"summary":577,"whoIsAffected":578,"action":579,"penalty":580,"tags":581,"sources":585,"lastVerified":59,"translatedLocales":592},"pl-minimum-wage-2026","Poland minimum wage","Poland: 2026 minimum wage confirmed at PLN 4,806 gross per month","Poland's minimum monthly wage for full-time work is PLN 4,806 gross from 1 January 2026 (up from PLN 4,666 in 2025), with a minimum hourly rate of PLN 31.40 for specified civil-law contracts, set by a Council of Ministers regulation of 11 September 2025.","Every employer in Poland with staff paid at or near the minimum wage, regardless of sector.","Confirm 2026 payroll reflects the PLN 4,806 monthly \u002F PLN 31.40 hourly minimum. This figure also feeds other statutory thresholds (e.g. some ZUS contribution floors and allowance calculations), so check downstream calculations too.","Fines of PLN 1,000-30,000 under the Labour Code (Kodeks pracy) for paying below the statutory minimum wage.",{"sizes":582,"sectors":583,"flags":584},[18,19,20,21],[50],[103],[586,589],{"title":587,"url":588},"Ministerstwo Rodziny, Pracy i Polityki Społecznej – gov.pl\u002Fweb\u002Frodzina","https:\u002F\u002Fwww.gov.pl\u002Fweb\u002Frodzina",{"title":590,"url":591},"Dziennik Ustaw 2025 poz. 1242 – Rozporządzenie Rady Ministrów z 11 września 2025 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz minimalnej stawki godzinowej w 2026 r.","https:\u002F\u002Fdziennikustaw.gov.pl\u002FDU\u002F2025\u002F1242",[34,86],{"id":594,"regulation":595,"title":596,"date":597,"dateNote":598,"status":10,"jurisdiction":143,"summary":599,"whoIsAffected":600,"action":601,"penalty":602,"tags":603,"sources":608,"lastVerified":59,"translatedLocales":618},"de-battdg-registration-transition","Germany battery law (BattG → BattDG)","Germany: battery producer registrations had to be converted from BattG to BattDG","2026-01-15","The Batt-EU-AnpG replaced the old Batteriegesetz (BattG) with the new Batterie-Durchführungsgesetz (BattDG) on 2025-10-07, implementing EU Battery Regulation (EU) 2023\u002F1542 at national level. Existing producer registrations at Stiftung EAR had to be actively adapted\u002Fconverted to BattDG requirements (correct battery category, an approved Organisation für Herstellerverantwortung, complete master data) by 2026-01-15.","Producers who place batteries (including batteries built into devices, e.g. e-bikes, tools, electronics) on the German market must be registered with Stiftung EAR. When BattDG replaced BattG, every existing registration had to be actively converted to the new system; producers who missed the 15 January 2026 deadline had their registration revoked retroactively to 1 January 2026 and faced an automatic sales ban until re-registered.","Any company that manufactures or imports batteries, or imports\u002Fsells products containing batteries, into Germany, including small e-commerce sellers.","Confirm your Stiftung EAR \u002F LUCID-equivalent battery registration is active under BattDG (correct category, valid OfH assignment). If you newly start selling battery-containing products, register with Stiftung EAR before placing them on the market — do not wait for an annual deadline, registration is a market-entry precondition.","Loss of registration and an automatic sales ban (Vertriebsverbot) in Germany for unregistered\u002Fnon-converted producers.",{"sizes":604,"sectors":605,"flags":606},[18,19,20,21],[75,125,124,126],[607,79,129],"handles_batteries",[609,612,615],{"title":610,"url":611},"BMUKN – FAQ: Übergangsregelungen im Zusammenspiel von EU-BattVO (VO (EU) 2023\u002F1542) und Batteriegesetz","https:\u002F\u002Fwww.bundesumweltministerium.de\u002Ffaqs\u002Fuebergangsregelungen-im-zusammenspiel-von-eu-battvo-verordnung-eu-2023-1542-und-batteriegesetz",{"title":613,"url":614},"Stiftung EAR – Presse & Aktuelles (BattDG registration \u002F OfH approvals)","https:\u002F\u002Fwww.stiftung-ear.de\u002F",{"title":616,"url":617},"gesetze-im-internet.de – BattDG (Gesetz zur Durchführung der Verordnung (EU) 2023\u002F1542)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbattdg\u002FBJNR0E90B0025.html",[34,85],{"id":620,"regulation":621,"title":622,"date":623,"dateNote":624,"status":10,"jurisdiction":143,"summary":625,"whoIsAffected":626,"action":627,"penalty":628,"tags":629,"sources":634,"lastVerified":293,"translatedLocales":644},"de-nis2-bsig-registration-deadline","Germany NIS2 (NIS2UmsuCG)","Germany: NIS2-regulated entities must register with the BSI","2026-03-06","The NIS2UmsuCG (rewriting the BSI-Gesetz) was published in the Bundesgesetzblatt on 2025-12-05 and entered into force on 2025-12-06; §33 BSIG then gave affected entities 3 months to register, i.e. by 2026-03-06. The BSI subsequently allowed late registration up to 2026-07-31 as a grace period. Both dates have passed as of lastVerified; kept for reference and because the same 3-month registration clock also applies to any entity that newly falls into scope later.","Since the NIS2-Umsetzungs- und Cybersicherheitsstärkungsgesetz (NIS2UmsuCG) entered into force, 'particularly important' and 'important' entities under the rewritten BSIG (energy, transport, health, digital infrastructure, manufacturing of critical products, and other listed sectors, generally 50+ employees or >€10m turnover, some sub-sectors regardless of size) must self-assess their status and register with the BSI within 3 months, providing name\u002Flegal form, contact details, IP ranges and the relevant sectors.","Medium and large companies (and some smaller companies in specific sectors such as trust services, DNS or public electronic communications) operating in the 18 NIS2 sectors listed in BSIG Annex 1\u002F2.","Determine whether your company falls into a regulated sector and size band. If it does and you have not yet registered, register with the BSI immediately via the BSI registration portal; then begin implementing the risk-management measures required under §30 BSIG.","Fines up to €500,000 for failing to register (§65 Abs. 5 Nr. 5 BSIG, referencing §33); substantially higher fines (up to €10m or 2% of global annual turnover) apply for breaches of the underlying risk-management and reporting duties themselves.",{"sizes":630,"sectors":631,"flags":632},[20,21],[537,200,538,125,23,199],[541,633],"processes_personal_data",[635,638,641],{"title":636,"url":637},"BSI – NIS-2-regulierte Unternehmen (registration status and portal)","https:\u002F\u002Fwww.bsi.bund.de\u002FDE\u002FThemen\u002FRegulierte-Wirtschaft\u002FNIS-2-regulierte-Unternehmen\u002Fnis-2-regulierte-unternehmen_node.html",{"title":639,"url":640},"gesetze-im-internet.de – BSIG §33 (Registrierungspflicht)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbsig_2025\u002F__33.html",{"title":642,"url":643},"gesetze-im-internet.de – BSIG §65 (Bußgeldvorschriften)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbsig_2025\u002F__65.html",[34,85],{"id":646,"regulation":527,"title":647,"date":648,"dateNote":649,"status":10,"jurisdiction":238,"summary":650,"whoIsAffected":651,"action":652,"penalty":533,"tags":653,"sources":657,"lastVerified":293,"translatedLocales":661},"ee-nis2-registration-deadline","Estonia NIS2: in-scope entities must register\u002Fnotify RIA within 3 months of qualifying","2026-03-31","Entities that already met the essential\u002Fimportant-entity criteria when the amended Küberturvalisuse seadus took effect on 2026-01-01 had to submit registration data (name, registry code, address, contacts, IP ranges, sector) to RIA within 3 months, i.e. by 2026-03-31 (RIA's own notice flagged issues with its automated notification tooling around that date). Entities that become in-scope later must still self-register with RIA within 3 months of first meeting the criteria — an ongoing rule, not a one-off deadline.","Companies newly brought into NIS2 scope by Estonia's amended Cybersecurity Act (effective 1 January 2026) had to register with the Information System Authority (RIA) within three months of the Act taking effect. Any company that later starts meeting the essential\u002Fimportant-entity criteria must still register with RIA within three months of qualifying.","Medium and large companies in NIS2 sectors that are or become in scope of Estonia's Cybersecurity Act, plus smaller entities RIA designates as critical or as sole providers of a service.","Check whether you meet NIS2 sector\u002Fsize criteria under the Küberturvalisuse seadus. If you qualify now (registration was due 2026-03-31 for the initial batch) or later, submit registration data to RIA within 3 months, and have initial risk-management measures and the 24h\u002F72h\u002F1-month incident-reporting workflow ready.",{"sizes":654,"sectors":655,"flags":656},[20,21],[537,200,199,538,74,125,539,23],[541,542],[658,660],{"title":659,"url":546},"RIA – Uuest aastast laienes küberturvalisuse seadus (registration deadline, scope figures)",{"title":548,"url":549},[34,35,36,37],{"id":663,"regulation":664,"title":665,"date":666,"dateNote":667,"status":10,"jurisdiction":238,"summary":668,"whoIsAffected":669,"action":670,"tags":671,"sources":675,"lastVerified":293,"translatedLocales":679},"ee-minimum-wage-2026","Estonia minimum wage","Estonia: minimum monthly wage rises to €946 (from 1 April 2026)","2026-04-01","Set by government regulation following the 17 February 2026 collective agreement between the Estonian Trade Union Confederation (EAKL) and the Estonian Employers' Confederation, reached via a state conciliator after the parties failed to agree directly. Unusually takes effect 1 April 2026 rather than 1 January; up from €886\u002Fmonth (2025) to €946\u002Fmonth, €5.67\u002Fhour.","Estonia's national minimum wage for full-time work rose from €886 to €946 per month (€5.67\u002Fhour) from 1 April 2026, agreed between national employer and trade union bodies via state conciliation. It is a step in a multi-year path toward 50% of the average wage by 2027.","Every employer in Estonia with staff on or near the minimum wage, including part-time employees whose pro-rata pay is based on it.","Update payroll for all employees paid at or near the minimum from 1 April 2026 onward (not 1 January). Note the minimum social-tax obligation base (€886\u002Fmonth for 2026) is a separate figure from the minimum wage. Watch for the 2027 figure, expected in the routine autumn negotiation round.",{"sizes":672,"sectors":673,"flags":674},[18,19,20,21],[50],[103],[676],{"title":677,"url":678},"Majandus- ja Kommunikatsiooniministeerium – Töötasu alammäär tõuseb aprillist 946 euroni","https:\u002F\u002Fwww.mkm.ee\u002Fuudised\u002Ftootasu-alammaar-touseb-aprillist-946-euroni",[34,35,36,37],{"id":681,"regulation":682,"title":683,"date":666,"dateNote":684,"status":10,"jurisdiction":300,"summary":685,"whoIsAffected":686,"action":687,"penalty":688,"tags":689,"sources":693,"lastVerified":59,"translatedLocales":700},"pl-ksef-mandatory-all-businesses","Poland KSeF","Poland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms)","Large taxpayers (2024 sales above PLN 200M) started issuing invoices via KSeF on 2026-02-01; from that same date, receiving invoices through KSeF also became mandatory for all registered VAT taxpayers regardless of size. Penalties for KSeF errors are suspended until 2027-01-01.","Since 1 April 2026 all businesses in Poland must issue B2B invoices through the National e-Invoicing System (KSeF) in the FA(3) XML schema; the system assigns the legal invoice number and the buyer receives it via KSeF. Only micro-entrepreneurs with monthly sales up to PLN 10,000 (gross) have until 2027. Paper and PDF invoices are no longer valid B2B invoices.","Every VAT-registered business in Poland, including foreign companies with a Polish fixed establishment.","Connect your ERP or invoicing tool to KSeF 2.0 with authentication tokens or a qualified signature, implement the FA(3) schema and offline24 fallback mode, and train staff on retrieving purchase invoices from KSeF. Use the 2026 penalty-free period to fix errors.","Penalties for non-compliance apply from 2027-01-01",{"sizes":690,"sectors":691,"flags":692},[18,19,20,21],[50],[151],[694,697],{"title":695,"url":696},"KSeF – Zakres obowiązkowego KSeF (Ministerstwo Finansów)","https:\u002F\u002Fksef.podatki.gov.pl\u002Finformacje-ogolne-ksef-20\u002Fzakres-obowiazkowego-ksef\u002F",{"title":698,"url":699},"KSeF – Podstawy prawne oraz kluczowe terminy","https:\u002F\u002Fksef.podatki.gov.pl\u002Finformacje-ogolne-ksef-20\u002Fpodstawy-prawne-oraz-kluczowe-terminy\u002F",[34,86],{"id":702,"regulation":703,"title":704,"date":666,"dateNote":705,"status":10,"jurisdiction":300,"summary":706,"whoIsAffected":707,"action":708,"penalty":709,"tags":710,"sources":714,"lastVerified":271,"translatedLocales":721},"pl-vat-cash-register-expansion-2026","Poland fiscalisation rules (kasy fiskalne)","Poland: mandatory fiscal cash registers extended to parking services","Regulation of the Minister of Finance and Economy of 29 September 2025 amending cash-register exemptions (Dz.U. 2025 poz. 1345). Ticket-machine (vending) sales get a further one-year exemption and only become subject to the same obligation from 1 April 2027.","From 1 April 2026, providers of parking services in Poland, including automated\u002Funattended parking with payment machines, lost their exemption from the obligation to record sales on a fiscal cash register and issue a receipt.","Businesses providing paid parking services to consumers in Poland, including operators of unattended or automated parking payment machines; housing cooperatives and staff-only parking are excluded.","If you operate or manage paid parking (including via a payment machine), register a fiscal cash register (an online or virtual cash register can be used) and ensure every parking payment is recorded and a receipt is issued or offered electronically. Vending\u002Fticket-machine operators should plan for the same obligation from 1 April 2027.","Fines under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to record sales on a cash register or issue a receipt.",{"sizes":711,"sectors":712,"flags":713},[18,19,20,21],[200,124,23],[128],[715,718],{"title":716,"url":717},"Dziennik Ustaw 2025 poz. 1345 – Rozporządzenie Ministra Finansów i Gospodarki z 29 września 2025 r.","https:\u002F\u002Fdziennikustaw.gov.pl\u002FDU\u002F2025\u002F1345",{"title":719,"url":720},"podatki.gov.pl – Ministry of Finance tax portal","https:\u002F\u002Fwww.podatki.gov.pl\u002F",[34,86],{"id":723,"regulation":724,"title":725,"date":726,"status":10,"jurisdiction":300,"summary":727,"whoIsAffected":728,"action":729,"penalty":730,"tags":731,"sources":735,"lastVerified":59,"translatedLocales":742},"pl-nis2-ksc-entry-into-force","NIS2 (Poland transposition - Ustawa o KSC)","Poland: amended Cybersecurity Act (KSC) implementing NIS2 enters into force","2026-04-03","The amendment to Poland's Act on the National Cybersecurity System (Ustawa o krajowym systemie cyberbezpieczeństwa, KSC), transposing the EU NIS2 Directive (EU) 2022\u002F2555, was adopted by the Sejm on 23 January 2026, signed by the President on 19 February 2026, published in the Journal of Laws on 2 March 2026, and entered into force on 3 April 2026. It expands the categories of 'key' and 'important' entities subject to cybersecurity risk-management and incident-reporting duties.","Medium and large entities in NIS2 sectors (energy, transport, finance, health, digital infrastructure\u002Fsoftware, manufacturing, food\u002Fagri, and others designated by the Act), plus smaller entities the authorities designate as critical or sole providers of a service.","Assess whether your organisation meets the new 'key entity' or 'important entity' criteria under the amended KSC. If in scope, prepare to register within 6 months of entry into force and to implement cybersecurity risk-management measures and incident-reporting procedures within 12 months.","Administrative fines apply under the Act, but may only be imposed for the first time from 2 years after entry into force (from 3 April 2028); key entities that repeatedly fail to comply can also face suspension of managers pending remediation.",{"sizes":732,"sectors":733,"flags":734},[20,21],[537,200,199,538,74,125,539,23],[541,542],[736,739],{"title":737,"url":738},"Ministerstwo Cyfryzacji – Nowelizacja ustawy o Krajowym Systemie Cyberbezpieczeństwa zaczyna obowiązywać","https:\u002F\u002Fwww.gov.pl\u002Fweb\u002Fcyfryzacja\u002Fnowelizacja-ustawy-o-krajowym-systemie-cyberbezpieczenstwa-zaczyna-obowiazywac",{"title":740,"url":741},"EUR-Lex - Directive (EU) 2022\u002F2555 (NIS2)","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2022\u002F2555\u002Foj",[34,86],{"id":744,"regulation":527,"title":745,"date":746,"dateNote":747,"dateBasis":748,"anchorMonths":749,"anchorAltMonths":750,"anchorOnce":751,"anchorEvent":752,"status":753,"jurisdiction":259,"summary":754,"whoIsAffected":755,"action":756,"penalty":757,"tags":758,"sources":762,"lastVerified":769,"translatedLocales":770},"lt-nis2-cybersecurity-transitional-2026","Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months and technical measures within 24 months of registration","2026-04-17","Re-verified 2026-09-09: nksc.lt and kam.lt subpages still hang\u002Fblock under browser automation (Cloudflare-style challenge), but a Google-cached snippet of the Ministry of National Defence's own kam.lt DUK guidance confirms: \"Kibernetinio saugumo subjektas nuo patekimo į Kibernetinio saugumo subjektų registrą momento kibernetinio saugumo reikalavimus turi įgyvendinti per 12 mėn., o [techniniams reikalavimams] – 24 mėn.\" — i.e. the 12\u002F24-month clocks run from each entity's own registration into the Kibernetinio saugumo subjektų registras, not from the law's 2024-10-18 effective date. Corroborated by independent secondary sources (PwC Lietuva, ECOVIS ProventusLaw) citing the same figures. The date shown above is an illustrative placeholder only — confirm your own entity's registration date and deadline directly with NKSC.","anchor",24,12,true,"registration","confirmed","Lithuania's amended Cybersecurity Law transposes NIS2, requiring essential and important entities across roughly 18 critical sectors to register with the National Cyber Security Centre (NKSC) and then implement organisational cybersecurity measures within 12 months and technical measures within 24 months of registration.","Medium and large entities (plus some smaller entities NKSC designates as critical or as a sole service provider) in NIS2 sectors: energy, transport, banking\u002Ffinance, health, digital infrastructure\u002Fsoftware, manufacturing, agri-food, public administration and more.","Determine whether your entity meets NIS2 essential\u002Fimportant-entity criteria under the Kibernetinio saugumo įstatymas. If so, confirm your registration date and deadline directly with NKSC, then build a cybersecurity risk-management policy, incident-reporting workflow (24h\u002F72h\u002F1-month), and supply-chain security measures on the applicable 12\u002F24-month clock.","Essential entities: up to €10M or 2% of global annual turnover. Important entities: up to €7M or 1.4% of global annual turnover.",{"sizes":759,"sectors":760,"flags":761},[20,21],[537,200,199,538,74,125,539,23],[541,542],[763,766],{"title":764,"url":765},"e-Seimas – Kibernetinio saugumo įstatymo Nr. XII-1428 pakeitimo įstatymas Nr. XIV-2902 (adoption\u002Fin-force metadata)","https:\u002F\u002Fe-seimas.lrs.lt\u002Fportal\u002FlegalAct\u002Flt\u002FTAD\u002F1a8657f2427a11efb121d2fe3a0eff27",{"title":767,"url":768},"kam.lt - Krašto apsaugos ministerija DUK (kibernetinio saugumo reikalavimų terminai)","https:\u002F\u002Fkam.lt\u002F","2026-10-01",[34,35,36,37],{"id":772,"regulation":773,"title":774,"date":775,"dateNote":776,"status":777,"jurisdiction":143,"summary":778,"whoIsAffected":779,"action":780,"penalty":781,"tags":782,"sources":786,"lastVerified":271,"changes":790,"translatedLocales":793},"de-pay-transparency-entgtranspg-transposition","Germany pay transparency (EntgTranspG reform)","Germany: transposition of the EU Pay Transparency Directive is overdue","2026-06-07","2026-06-07 was the EU transposition deadline for Directive (EU) 2023\u002F970. The BMBFSFJ's expert commission on a low-bureaucracy transposition delivered its final report on 2025-11-07, aiming to start the legislative process (Referentenentwurf) in early 2026, but no enacted German law reforming the Entgelttransparenzgesetz (EntgTranspG) has been found on official channels as of lastVerified. Status is therefore recorded as delayed rather than a new confirmed national date; do not treat this as the date obligations start in Germany until a national act is passed.","delayed","Directive (EU) 2023\u002F970 required pay-transparency and gender-pay-gap-reporting rules to be in German law by 7 June 2026 (pre-interview pay ranges, a ban on asking salary history, workers' right to average pay information, and gender pay-gap reporting for 150+ staff). Germany missed this deadline; the existing 2017 Entgelttransparenzgesetz remains in force in its unreformed, weaker form (only a right to request comparative pay information in companies with 200+ staff) until a reform act is passed.","All employers for the eventual transparency\u002Freporting duties; currently the unreformed EntgTranspG already gives employees in companies with more than 200 employees a right to request pay-comparison information.","Do not wait for the German act: start building gender-neutral job categories and pay bands now, since the EU directive's substantive obligations will apply once Germany transposes (expected during 2026-2027). Track BMBFSFJ announcements for the Referentenentwurf and Bundestag timeline.","To be set by the German transposition act; the current EntgTranspG carries no general fine regime, only individual disclosure\u002Fcompensation claims.",{"sizes":783,"sectors":784,"flags":785},[20,21],[50],[103],[787],{"title":788,"url":789},"BMBFSFJ – Abschlussbericht der Kommission \"Bürokratiearme Umsetzung der Entgelttransparenzrichtlinie\"","https:\u002F\u002Fwww.bmbfsfj.bund.de\u002Fbmbfsfj\u002Faktuelles\u002Fpressemitteilungen\u002Fabschlussbericht-der-kommission-buerokratiearme-umsetzung-der-entgelttransparenzrichtlinie--274262",[791],{"recorded":271,"kind":792,"to":777},"status",[34,85],{"id":795,"regulation":796,"title":797,"date":775,"dateNote":798,"status":10,"jurisdiction":66,"summary":799,"whoIsAffected":800,"action":801,"penalty":802,"tags":803,"sources":807,"lastVerified":59,"translatedLocales":814},"eu-pay-transparency-baseline-transposition","Pay Transparency Directive","Pay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer","Directive (EU) 2023\u002F970, Arts. 5 and 7 (transposition deadline: Art. 34). These baseline duties carry no employer-size threshold, unlike Art. 9's gender-pay-gap-report duty, which only binds employers with 100+ staff (see pay-transparency-first-gender-pay-gap-report).","Directive (EU) 2023\u002F970 requires every employer in the EU, whatever its size, to give job applicants the initial pay or pay range for the role before the interview or in the job ad, and bans asking applicants about their pay history. Workers also get the right to ask, in writing, for their own pay level and the average pay level by sex for people doing the same or equal-value work.","Every employer with at least one worker in an EU country, including micro and small companies — unlike the gender-pay-gap-reporting duty, these baseline duties are not limited to larger employers.","Set an objective, gender-neutral pay range for every open role and share it in the job ad or before the first interview. Remove pay-history questions from application forms and interview scripts. Set up a simple process so a worker who asks in writing gets their own pay and the relevant average pay level within a reasonable time. Check whether your country's transposition law has been adopted yet — the underlying EU duty applies regardless.","Set nationally by each Member State’s transposition law; the Directive requires effective, proportionate and dissuasive penalties, plus compensation claims with a reversed burden of proof once a pay gap is shown.",{"sizes":804,"sectors":805,"flags":806},[18,19,20,21],[50],[103],[808,811],{"title":809,"url":810},"EUR-Lex – Directive (EU) 2023\u002F970 on pay transparency","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2023\u002F970\u002Foj\u002Feng",{"title":812,"url":813},"European Commission – EU action for equal pay (Pay Transparency Directive)","https:\u002F\u002Fcommission.europa.eu\u002Fstrategy-and-policy\u002Fpolicies\u002Fjustice-and-fundamental-rights\u002Fgender-equality\u002Fequal-pay\u002Feu-action-equal-pay_en",[34,85,86,87,88,89,35,36,37],{"id":816,"regulation":817,"title":818,"date":819,"dateNote":820,"status":10,"jurisdiction":66,"summary":821,"whoIsAffected":822,"action":823,"tags":824,"sources":828,"lastVerified":59,"translatedLocales":835},"eu-customs-150-threshold-flat-duty","EU Customs Reform","Removal of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels","2026-07-01","Council Regulation (EU) 2026\u002F382 (adopted 2026-02-11, OJ 2026-02-18) deletes the customs duty exemption for consignments up to €150 and imposes a transitional flat duty of €3 per item from 2026-07-01 until 2028-07-01, when the EU Customs Data Hub is due to apply normal, item-specific tariffs instead.","Until mid-2026, parcels worth up to €150 sent to EU consumers from outside the EU were exempt from customs duty (VAT has already been due on them since 2021). Council Regulation (EU) 2026\u002F382 removed that exemption and, from 1 July 2026, applies a flat transitional duty of €3 per item to such low-value consignments, ahead of full ad-valorem tariffs once the EU Customs Data Hub is operational (targeted around mid-2028).","Online sellers and marketplaces that ship low-value parcels directly to EU consumers from outside the EU, and the consumers who receive them; does not affect goods already inside the EU or ordinary B2B shipments cleared through full customs declarations.","If you ship low-value parcels into the EU from outside, update pricing, checkout and customs paperwork to account for the €3-per-item flat duty from 1 July 2026, and plan for full item-specific tariffs once the Customs Data Hub replaces the flat rate (targeted mid-2028). If you use IOSS for VAT, check with your carrier or customs broker on how the new duty is collected alongside VAT.",{"sizes":825,"sectors":826,"flags":827},[18,19,20,21],[75,124],[79,129,128],[829,832],{"title":830,"url":831},"EUR-Lex – Council Regulation (EU) 2026\u002F382","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2026\u002F382\u002Foj\u002Feng",{"title":833,"url":834},"European Commission – Removal of the €150 customs duty exemption threshold","https:\u002F\u002Ftaxation-customs.ec.europa.eu\u002Fnews\u002Fe-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en",[34,85,86,87,88,89,35,36,37],{"id":837,"regulation":838,"title":839,"date":840,"dateNote":841,"status":10,"jurisdiction":66,"summary":842,"whoIsAffected":843,"action":844,"penalty":845,"tags":846,"sources":850,"lastVerified":59,"translatedLocales":854},"eu-cosmetics-fragrance-allergen-labelling","Cosmetics Regulation","Cosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products","2026-07-31","Commission Regulation (EU) 2023\u002F1545 amending Regulation (EC) 1223\u002F2009. New products placed on the market from 2026-07-31 must comply; products already placed on the market before that date may continue to be sold (sell-through) until 2028-07-31.","The Cosmetic Products Regulation's list of fragrance allergens that must be individually named on the label grows from about 26 to more than 80 substances, whenever present above 0.001% in leave-on products or 0.01% in rinse-off products. New cosmetic products placed on the market from 31 July 2026 must use the expanded list; stock already on the market before that date can still be sold until 31 July 2028.","Manufacturers, importers and 'responsible persons' for cosmetic products sold in the EU (skincare, haircare, fragrance, make-up, toiletries) — cosmetics have their own sectoral regime and are not covered by the General Product Safety Regulation.","Get updated safety assessments and full fragrance-composition data from your formulators or suppliers, check for the newly regulated allergens, and update ingredient lists and labels for any product placed on the market from 31 July 2026. Plan sell-through of pre-2026-07-31 stock by 31 July 2028, and flag SKUs that will need reformulation or relabelling before then.","Set nationally by Member State market-surveillance authorities under Regulation (EC) 1223\u002F2009; can include product withdrawal or recall.",{"sizes":847,"sectors":848,"flags":849},[18,19,20,21],[75,124,125],[129,79,128],[851],{"title":852,"url":853},"EUR-Lex – Commission Regulation (EU) 2023\u002F1545","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2023\u002F1545\u002Foj\u002Feng",[34,85,86,87,88,89,35,36,37],{"id":856,"regulation":857,"title":858,"date":840,"status":10,"jurisdiction":66,"summary":859,"whoIsAffected":860,"action":861,"penalty":862,"tags":863,"sources":868,"lastVerified":59,"translatedLocales":878},"right-to-repair-directive","Right to Repair","Right to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee","Directive (EU) 2024\u002F1799 applies nationally from 31 July 2026. Manufacturers of products with EU repairability requirements (washing machines, fridges, dishwashers, vacuum cleaners, displays, phones, tablets, servers, e-bike batteries) must repair them at a reasonable price and time even outside the legal guarantee. When a consumer chooses repair under the guarantee, the guarantee is extended by 12 months. Sellers must offer repair when it is not more expensive than replacement.","Manufacturers and importers of the covered product groups, and all retailers selling them to consumers.","Set up a repair service (own or contracted) with published prices and a European Repair Information Form. Make spare parts and repair info available to independent repairers at reasonable prices. Update guarantee terms and customer-service scripts to reflect the 12-month extension after repair.","Set nationally",{"sizes":864,"sectors":865,"flags":866},[18,19,20,21],[124,75,125,126],[128,867,129],"makes_hardware",[869,872,875],{"title":870,"url":871},"EUR-Lex summary – Common rules promoting the repair of goods (Directive 2024\u002F1799)","https:\u002F\u002Feur-lex.europa.eu\u002FEN\u002Flegal-content\u002Fsummary\u002Fcommon-rules-promoting-the-repair-of-goods-and-amending-related-eu-legislation.html",{"title":873,"url":874},"European Commission – Directive on repair of goods","https:\u002F\u002Fcommission.europa.eu\u002Flaw\u002Flaw-topic\u002Fconsumer-protection-law\u002Fdirective-repair-goods_en",{"title":876,"url":877},"Right to Repair Europe – what changes on 31 July","https:\u002F\u002Frepair.eu\u002Fnews\u002Fthe-right-to-repair-directive\u002F",[34,85,86,87,88,89,35,36,37],{"id":880,"regulation":162,"title":881,"date":882,"dateNote":883,"status":10,"jurisdiction":66,"summary":884,"whoIsAffected":885,"action":886,"penalty":887,"tags":888,"sources":892,"lastVerified":59,"changes":902,"translatedLocales":908},"ai-act-transparency-art50","AI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts","2026-08-02","Kept at 2026-08-02 by the Digital Omnibus on AI; only the marking\u002Fdetection duty for systems already on the market before this date is deferred to 2026-12-02","Users must be told when they interact with an AI system (chatbots, voice bots). AI-generated or manipulated images, audio, video and text must be marked in a machine-readable way, and deepfakes must be labelled. Since the same date national authorities can fine companies for most AI Act breaches.","Any company that offers a customer-facing chatbot, generates synthetic media or text for the public, or uses emotion recognition or biometric categorisation.","Add a clear notice to chatbots and voice assistants that the user is talking to AI. Make sure generative tools you deploy embed watermarks or metadata in outputs and label deepfakes visibly. Update your privacy and terms pages and train customer-facing staff on the disclosure rules.","Up to €15M or 3% of worldwide turnover (SMEs: lower of the two)",{"sizes":889,"sectors":890,"flags":891},[18,19,20,21],[50],[174],[893,896,899],{"title":894,"url":895},"European Commission – FAQ on transparency obligations under Article 50","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Ffaqs\u002Ftransparency-obligations-under-article-50-ai-act",{"title":897,"url":898},"European Commission – Guidelines on transparency obligations","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Flibrary\u002Fguidelines-transparency-obligations-providers-and-deployers-ai-systems",{"title":900,"url":901},"CSA – Article 50 transparency obligations take effect","https:\u002F\u002Flabs.cloudsecurityalliance.org\u002Fresearch\u002Fcsa-research-note-eu-ai-act-article-50-transparency-20260729\u002F",[903],{"recorded":904,"kind":905,"act":906,"actDate":907},"2026-09-07","clarified","Regulation (EU) 2026\u002F1744","2026-07-24",[34,85,86,87,88,89,35,36,37],{"id":910,"regulation":911,"title":912,"date":913,"status":10,"jurisdiction":143,"summary":914,"whoIsAffected":915,"action":916,"tags":917,"sources":921,"lastVerified":59,"translatedLocales":928},"de-verpackdg-entry-into-force","Germany packaging law (VerpackDG)","Germany: VerpackDG replaces VerpackG, implementing the EU Packaging Regulation (PPWR) nationally","2026-08-12","The Verpackungsrecht-Durchführungsgesetz (VerpackDG) — formally the Gesetz zur Anpassung des Verpackungsrechts und anderer Rechtsbereiche an die Verordnung (EU) 2025\u002F40 — entered into force on 12 August 2026, the same day the EU Packaging and Packaging Waste Regulation (PPWR) itself took first effect. It replaces the previous Verpackungsgesetz (VerpackG) while keeping the existing dual-system\u002FLUCID registration framework, and adds new extended-producer-responsibility financing rules and rising recycled-content\u002Frecycling quotas (e.g. plastics recycling quota rising to 75% by 2028).","All businesses that place filled packaging on the German market for the first time (manufacturers, importers, online sellers using fulfilment), i.e. essentially any company selling packaged goods to German end customers.","Confirm your existing LUCID registration and system-participation (dual system) contracts remain correctly categorised under VerpackDG's updated packaging types; review the new EPR financing and recycled-content rules that start phasing in from 2026 onward with your compliance provider.",{"sizes":918,"sectors":919,"flags":920},[18,19,20,21],[75,124,125],[79,128],[922,925],{"title":923,"url":924},"BMUKN – Gesetz zur Anpassung des Verpackungsrechts und anderer Rechtsbereiche an die Verordnung (EU) 2025\u002F40","https:\u002F\u002Fwww.bundesumweltministerium.de\u002Fgesetz\u002Fgesetz-zur-anpassung-des-verpackungsrechts-und-anderer-rechtsbereiche-an-die-verordnung-eu-2025-40",{"title":926,"url":927},"Zentrale Stelle Verpackungsregister (ZSVR) – Registrierung, LUCID","https:\u002F\u002Fwww.verpackungsregister.org\u002F",[34,85],{"id":930,"regulation":931,"title":932,"date":913,"status":10,"jurisdiction":66,"summary":933,"whoIsAffected":934,"action":935,"penalty":936,"tags":937,"sources":941,"lastVerified":59,"translatedLocales":948},"ppwr-packaging-regulation-applies","PPWR","Packaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)","Regulation (EU) 2025\u002F40 applies directly in all Member States. Packaging must be minimised (e-commerce parcels max 40% empty space), food-contact packaging with PFAS above limits is banned, every packaging type needs a conformity assessment and technical documentation, and producers must register for extended producer responsibility in each country where they place packaged goods. Further deadlines follow (harmonised labels 2028, recycled-content minimums 2030).","Anyone who places packaged products on the EU market: manufacturers, importers, distributors, online sellers and fulfilment providers, regardless of size.","Inventory your packaging by type and material and check empty-space ratios, PFAS content and heavy-metal limits. Create a technical file and declaration of conformity per packaging type. Register with the producer-responsibility scheme in every country you ship to and appoint an authorised representative where required for distance sales.","Set nationally; typically fines and market withdrawal",{"sizes":938,"sectors":939,"flags":940},[18,19,20,21],[75,124,125,375,539],[79,128,129,867],[942,945],{"title":943,"url":944},"European Commission – Packaging waste","https:\u002F\u002Fenvironment.ec.europa.eu\u002Ftopics\u002Fwaste-and-recycling\u002Fpackaging-waste_en",{"title":946,"url":947},"Gleiss Lutz – New EU Packaging Regulation: key requirements from August 2026","https:\u002F\u002Fwww.gleisslutz.com\u002Fen\u002Fknow-how\u002Fnew-eu-packaging-regulation-key-requirements-august-2026",[34,85,86,87,88,89,35,36,37],{"id":950,"regulation":951,"title":952,"date":953,"dateNote":954,"status":753,"jurisdiction":11,"summary":955,"whoIsAffected":956,"action":957,"tags":958,"sources":962,"lastVerified":271,"recurrence":966,"translatedLocales":970},"lv-epr-eee-battery-interim-report","Latvia extended producer responsibility (EPR) — EEE & batteries","Latvia: electrical\u002Felectronic equipment & battery producer — interim EPR report due 31 August","2026-08-31","First occurrence in the recurrence sequence; the 2026 occurrence has already passed as of this entry's lastVerified date, so the next live occurrence is 2027-08-31.","Producers registered under Latvia's extended producer responsibility (EPR) system for electrical\u002Felectronic equipment and batteries must also submit an interim report to the State Environmental Service (VVD) covering the first half of the calendar year (1 January-30 June), by 31 August.","Latvia companies that place electrical\u002Felectronic equipment or batteries on the market and are registered producers under the EPR system, e.g. consumer-electronics importers and retailers.","Compile your first-half-year (1 Jan-30 Jun) EEE\u002Fbattery placed-on-market data and submit the interim report to VVD (electronically, pasts@vvd.gov.lv) by 31 August.",{"sizes":959,"sectors":960,"flags":961},[18,19,20,21],[124,75,125,126],[607,129],[963],{"title":964,"url":965},"State Environmental Service (VVD) – Extended Producer Responsibility","https:\u002F\u002Fwww.vvd.gov.lv\u002Fen\u002Fextended-producer-responsibility",{"freq":967,"day":968,"month":969},"yearly",31,8,[34,35,36,37],{"id":972,"regulation":973,"title":974,"date":975,"status":10,"jurisdiction":976,"summary":977,"whoIsAffected":978,"action":979,"penalty":980,"tags":981,"sources":985,"lastVerified":904,"translatedLocales":992},"fr-einvoicing-receive-2026","France e-invoicing","France: all businesses must receive e-invoices; large and mid-size companies must issue them","2026-09-01","FR","Since 1 September 2026 every French VAT-registered business must be able to receive electronic invoices through a registered platform (plateforme agréée). Large companies and ETIs must also issue e-invoices and submit e-reporting of B2C and cross-border sales from the same date.","All French businesses for reception (including micro-entrepreneurs); large and mid-size companies for issuing.","Choose and contract a plateforme agréée (or software connected to one) and register it in the national directory so suppliers can reach you. Set up a process to collect and book incoming e-invoices. Large\u002FETI: issue all domestic B2B invoices in Factur-X, UBL or CII via your platform.","Fixed fines per invoice not issued electronically and per missing e-reporting transmission (capped annually)",{"sizes":982,"sectors":983,"flags":984},[18,19,20,21],[50],[151],[986,989],{"title":987,"url":988},"impots.gouv.fr – Je passe à la facturation électronique","https:\u002F\u002Fwww.impots.gouv.fr\u002Fprofessionnel\u002Fje-passe-la-facturation-electronique",{"title":990,"url":991},"impots.gouv.fr – Guide pratique de démarrage au 1er septembre 2026 (PDF)","https:\u002F\u002Fwww.impots.gouv.fr\u002Fsites\u002Fdefault\u002Ffiles\u002Fmedia\u002F1_metier\u002F2_professionnel\u002FEV\u002F2_gestion\u002F290_facturation_electronique\u002Fguide_pratique_facturation_electronique.pdf",[34,85,86,87,88,89,35,36,37],{"id":994,"regulation":995,"title":996,"date":997,"status":753,"jurisdiction":238,"summary":998,"whoIsAffected":999,"action":1000,"penalty":1001,"tags":1002,"sources":1006,"lastVerified":293,"recurrence":1013,"translatedLocales":1017},"ee-cit-distributed-profit-monthly","Estonia corporate income tax on distributed profit","Estonia: income tax on distributed dividends (TSD Annex 7 \u002F INF 1) due by the 10th","2026-09-10","Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22\u002F78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.","Any Estonia-registered company that distributes dividends or other profit in a given month; companies that retain all profit and never distribute have no filing under this obligation.","When paying dividends or another profit distribution, calculate the 22\u002F78 income tax on the distribution, then file TSD Annex 7 together with form INF 1 listing the recipients, and pay the tax due, by the 10th of the month following payment.","Interest (intress) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §117 lg 1; a fine of up to €32,000 for a legal person that intentionally fails to submit or falsifies tax data under §153¹ lg 2.",{"sizes":1003,"sectors":1004,"flags":1005},[18,19,20,21],[50],[],[1007,1010],{"title":1008,"url":1009},"Estonian Tax and Customs Board (EMTA) – Taxation of dividends (TSD Annex 7 \u002F INF 1, 10th-of-month deadline, 22\u002F78 rate)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fbusiness-client\u002Ftaxes-and-payment\u002Fincome-and-social-taxes\u002Ftaxation-dividends",{"title":1011,"url":1012},"Riigi Teataja – Maksukorralduse seadus (consolidated text, incl. §117 interest and §153¹ penalties)","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002FMKS",{"freq":1014,"day":1015,"note":1016},"monthly",10,"Only applies to months in which the company actually paid dividends or another profit distribution; no filing is due for a month with no distribution. Rate is 22\u002F78 of the net distribution since 2025 (previously 14\u002F86 for regular dividends).",[34,35,36,37],{"id":1019,"regulation":1020,"title":1021,"date":997,"status":753,"jurisdiction":238,"summary":1022,"whoIsAffected":1023,"action":1024,"penalty":1001,"tags":1025,"sources":1029,"lastVerified":769,"recurrence":1037,"translatedLocales":1039},"ee-tsd-monthly","Estonia TSD (income and social tax declaration)","Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th","Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.","Every Estonia-registered company that pays salary, board member remuneration or other reportable employment income in a given month (including a single-person OÜ paying its own board member fee); no TSD is due for a month with no such payments.","Calculate and withhold income tax, social tax, unemployment insurance and funded pension contributions on payments made in the month, then file form TSD and pay the amounts due via e-MTA by the 10th of the following month. From 1 October 2026, submit the Annex 1\u002F2 wage data in the new XBRL GL file format or straight from accounting software: the XML format used until then is no longer valid, while uploading Annexes 1 and 2 from a CSV file stays available as a transitional option until the end of 2027 (see ee-tsd-data-based-submission-2026).",{"sizes":1026,"sectors":1027,"flags":1028},[18,19,20,21],[50],[103],[1030,1033,1036],{"title":1031,"url":1032},"Maksu- ja Tolliamet (EMTA) – Deklaratsiooni TSD esitamine (10th-of-month deadline; October 2026 data-format change)","https:\u002F\u002Fwww.emta.ee\u002Fariklient\u002Fmaksud-ja-tasumine\u002Ftulumaks-ja-sotsiaalmaks\u002Fdeklaratsiooni-tsd-esitamine",{"title":1034,"url":1035},"Estonian Tax and Customs Board (EMTA) – Reminder: submit the income and social tax declaration in good time","https:\u002F\u002Femta.ee\u002Fen\u002Fnews\u002Freminder-companies-submit-declaration-income-and-social-tax-good-time",{"title":1011,"url":1012},{"freq":1014,"day":1015,"note":1038},"Only applies to months in which the company paid salary, board member fees or other reportable employment income; a month with no such payments needs no TSD. If the 10th falls on a weekend or public holiday, EMTA moves the deadline to the next working day.",[34,35,36,37],{"id":1041,"regulation":1042,"title":1043,"date":997,"dateNote":1044,"status":753,"jurisdiction":259,"summary":1045,"whoIsAffected":1046,"action":1047,"penalty":1048,"tags":1049,"sources":1053,"lastVerified":59,"recurrence":1063,"translatedLocales":1065},"lt-intrastat-monthly","Lithuania Intrastat","Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working day","Verified 2026-09-09 on the official Lithuanian customs portal (mano.muitine.lt): reports are due by the 10th working day of the following month; the published 2026 schedule runs 13 Feb, 16 Mar, 15 Apr, 15 May, 12 Jun, 15 Jul, 14 Aug, 14 Sep, 14 Oct, 16 Nov, 14 Dec and 15 Jan 2027. The radar reminds on the 10th calendar day as a conservative anchor; the exact working-day deadline is a few days later. Thresholds are set each year by the State Data Agency (order DI-252 of 2025-10-29 for 2026).","VAT-registered companies whose intra-EU arrivals or dispatches of goods exceeded the annual Intrastat threshold (2026: EUR 600,000 for arrivals, EUR 400,000 for dispatches) must file a monthly Intrastat statistical report, due by the 10th working day of the month following the reference month.","Businesses importing or exporting goods to\u002Ffrom other EU member states above the current Intrastat threshold -- relevant to an e-commerce importer sourcing or shipping goods within the EU (P2-type profile); not applicable to trade with non-EU countries, which is covered by customs declarations instead.","Check whether your intra-EU arrivals or dispatches exceeded the current threshold (2026: EUR 600,000 arrivals \u002F EUR 400,000 dispatches); if so, register in the customs user portal (BAP) and file the monthly Intrastat report (forms UPS-01 dispatches \u002F UPS-02 arrivals) in IDAIS by the 10th working day of the following month, including a nil report for months without trade.","Administrative liability for failing to submit statistical data under Article 221 of the Code of Administrative Offences.",{"sizes":1050,"sectors":1051,"flags":1052},[19,20,21],[75,124,125],[129],[1054,1057,1060],{"title":1055,"url":1056},"Lithuanian Customs (mano.muitine.lt) - Prekyba su ES (Intrastatas): thresholds, deadlines, 2026 schedule","https:\u002F\u002Fmano.muitine.lt\u002Flt\u002Fziniu-bankas\u002Fmuitines-formalumai-ir-muitinei-teikiami-duomenys\u002Fprekyba-su-es-intrastatas",{"title":1058,"url":1059},"State Data Agency order DI-252 (2025-10-29) on the 2026 Intrastat thresholds","https:\u002F\u002Fe-seimas.lrs.lt\u002Fportal\u002FlegalAct\u002Flt\u002FTAD\u002F3f631082b5cf11f0ac4c935caa472ea3",{"title":1061,"url":1062},"Government resolution No. 1086 (2022-07-10) on collecting foreign trade and VAT data","https:\u002F\u002Fe-tar.lt\u002Fportal\u002Flt\u002FlegalAct\u002FTAR.348F5FAC3116\u002Fasr",{"freq":1014,"day":1015,"note":1064},"Applies only once intra-EU arrivals or dispatches exceed the annual threshold set by the State Data Agency (2026: EUR 600,000 arrivals \u002F EUR 400,000 dispatches). Legal deadline is the 10th working day of the following month; the radar uses the 10th calendar day as a conservative anchor.",[34,35,36,37],{"id":1067,"regulation":1068,"title":1069,"date":997,"dateNote":1070,"status":753,"jurisdiction":300,"summary":1071,"whoIsAffected":1072,"action":1073,"penalty":1074,"tags":1075,"sources":1079,"lastVerified":1083,"recurrence":1084,"translatedLocales":1086},"pl-intrastat-monthly","Poland INTRASTAT declarations","Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)","Re-verified 2026-09-09: GUS's stat.gov.pl\u002Fintrastat page redirects away with no dedicated Intrastat content; filing now runs through puesc.gov.pl (Krajowa Administracja Skarbowa), whose \"Złóż zgłoszenie INTRASTAT\" service states the declaration is due \"nie później niż do 10. dnia miesiąca następującego po okresie [sprawozdawczym]\", confirming the 10th-of-month deadline. Current-year PLN thresholds still not independently re-confirmed — verify with GUS\u002FKAS.","Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.","Poland-registered importers\u002Fexporters trading goods with other EU countries above the annual GUS threshold - most relevant to an e-commerce importer sourcing or shipping stock across the EU at meaningful volume; a small SaaS business with no physical goods trade is not affected.","Monitor cumulative intra-EU arrivals and dispatches values against the current-year GUS thresholds; once exceeded, register for INTRASTAT and file the monthly declaration via the PUESC platform by the 10th of the month following the reporting month.","Monetary penalty of up to PLN 3,000 imposed by the customs authority for late or missing INTRASTAT declarations.",{"sizes":1076,"sectors":1077,"flags":1078},[19,20,21],[75,124,125],[129],[1080],{"title":1081,"url":1082},"puesc.gov.pl - Usługi (INTRASTAT)","https:\u002F\u002Fpuesc.gov.pl\u002Fuslugi","2026-09-09",{"freq":1014,"day":1015,"note":1085},"Only applies once the trader's annual intra-EU trade value (arrivals or dispatches, tracked separately) exceeds the basic statistical threshold set each year by GUS; not due below that threshold.",[34,86],{"id":1088,"regulation":1089,"title":1090,"date":1091,"status":10,"jurisdiction":66,"summary":1092,"whoIsAffected":1093,"action":1094,"penalty":1095,"tags":1096,"sources":1100,"lastVerified":769,"translatedLocales":1113},"cra-vulnerability-incident-reporting","Cyber Resilience Act","CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA\u002FCSIRT","2026-09-11","Manufacturers of products with digital elements (hardware and software, including SaaS-connected devices and standalone apps) must report actively exploited vulnerabilities and severe security incidents through ENISA's single reporting platform: early warning within 24 hours, full notification within 72 hours, final report within 14 days (vulnerabilities) or one month (incidents). It applies to products already on the market.","Manufacturers that place a 'product with digital elements' on the EU market as a distinct product — connected\u002Fembedded hardware, distributable\u002Finstallable software, firmware, and apps a manufacturer ships with a device — including small vendors and commercially-run open source. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.","Set up an internal process to detect and triage exploited vulnerabilities and incidents in your products. Register on the ENISA single reporting platform and identify your national CSIRT. Draft report templates and an on-call rota so you can meet the 24h\u002F72h clocks. Inform affected users of fixes.","Up to €15M or 2.5% of worldwide turnover",{"sizes":1097,"sectors":1098,"flags":1099},[18,19,20,21],[74,126,125],[867],[1101,1104,1107,1110],{"title":1102,"url":1103},"European Commission – CRA reporting obligations","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Fcra-reporting",{"title":1105,"url":1106},"European Commission – Cyber Resilience Act","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Fcyber-resilience-act",{"title":1108,"url":1109},"Crowell & Moring – 11 September 2026 reporting deadline","https:\u002F\u002Fwww.crowell.com\u002Fen\u002Finsights\u002Fclient-alerts\u002Feu-cyber-resilience-act-countdown-11-september-2026-incidentvulnerability-reporting-deadline-is-less-than-100-days-away",{"title":1111,"url":1112},"EUR-Lex – Cyber Resilience Act, Regulation (EU) 2024\u002F2847, Recitals 11-12 (SaaS scope exclusion)","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2024\u002F2847\u002Foj",[34,85,86,87,88,89,35,36,37],{"id":1115,"regulation":1116,"title":1117,"date":1118,"dateNote":1119,"status":10,"jurisdiction":66,"summary":1120,"whoIsAffected":1121,"action":1122,"penalty":1123,"tags":1124,"sources":1128,"lastVerified":769,"translatedLocales":1132},"data-act-access-by-design","Data Act","Data Act: new connected products must be designed for user data access (access by design)","2026-09-12","Data Act generally applicable since 2025-09-12; Article 3(1) design duty applies to products and related services placed on the market after 2026-09-12","Connected products (IoT devices, machines, vehicles, smart appliances) placed on the market from this date must be built so that the data they generate is easily, securely and free of charge accessible to the user, directly on the device where feasible. Since September 2025 users can already request their data and share it with third parties, and pre-contract information about generated data is mandatory.","Medium and large manufacturers of connected products and providers of related services (micro and small manufacturers are exempt from the data-sharing duties as data holders); all businesses that buy connected products gain access rights.","For products in development, add an export\u002FAPI path for product data and metadata and document it. Update sales terms with the pre-contract information on data types, volume, storage and access. Set up a process to handle user and third-party data requests and fair (FRAND) terms for B2B sharing.","Set nationally; GDPR-level fines where personal data is involved",{"sizes":1125,"sectors":1126,"flags":1127},[20,21],[126,125,74,537,200,539],[867,542,633],[1129],{"title":1130,"url":1131},"European Commission – Data Act explained","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Ffactpages\u002Fdata-act-explained",[34,85,86,87,88,89,35,36,37],{"id":1134,"regulation":1135,"title":1136,"date":1137,"dateNote":1138,"status":753,"jurisdiction":238,"summary":1139,"whoIsAffected":1140,"action":1141,"penalty":1142,"tags":1143,"sources":1148,"lastVerified":769,"recurrence":1152,"translatedLocales":1155},"ee-intrastat-dispatch-monthly","Estonia Intrastat","Estonia: Intrastat report on dispatches of goods to other EU member states due by the 14th","2026-09-14","Since the 2025 simplification, Statistics Estonia only requires Intrastat reporting for DISPATCHES (goods sent to other EU member states); arrivals reporting was dropped. Mandatory only once a business's annual dispatch value to other EU states exceeds the yearly threshold (EUR 325,000 for 2026); below the threshold, reporting is voluntary\u002Fnot required. An importer that only brings goods INTO Estonia from the EU, without dispatching goods to other member states above the threshold, is not in scope.","Businesses whose dispatches of goods to other EU member states exceed the annual Intrastat threshold must file a monthly Intrastat questionnaire with Statistics Estonia (Statistikaamet), covering the previous month's dispatches.","Estonia-based e-commerce or trading companies that send goods to customers or warehouses in other EU member states above roughly EUR 325,000\u002Fyear in dispatch value; not automatically triggered by importing goods into Estonia alone.","Register for Intrastat reporting once the dispatch threshold is crossed, and submit the monthly Intrastat questionnaire to Statistics Estonia by the 14th calendar day of the following month.","Coercive fine (sunniraha) under the National Statistics Act (Riikliku statistika seadus) for non-submission.",{"sizes":1144,"sectors":1145,"flags":1146},[19,20,21],[75,124,125],[1147],"exports_outside_eu",[1149],{"title":1150,"url":1151},"Statistics Estonia - Intrastat","https:\u002F\u002Fwww.stat.ee\u002Fen\u002Fintrastat",{"freq":1014,"day":1153,"note":1154},14,"Only once annual dispatches to other EU member states exceed the Statistics Estonia threshold (EUR 325,000 for 2026).",[34,35,36,37],{"id":1157,"regulation":1158,"title":1159,"date":1160,"dateNote":1161,"status":753,"jurisdiction":238,"summary":1162,"whoIsAffected":1163,"action":1164,"penalty":1165,"tags":1166,"sources":1170,"lastVerified":59,"recurrence":1177,"translatedLocales":1182},"ee-fie-social-tax-advance-quarterly","Estonia Social Tax Act (Sotsiaalmaksuseadus)","Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly","2026-09-15","Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE\u002Fsocial-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March \u002F 15 June \u002F 15 September \u002F 15 December) is well established for self-employed persons under the Social Tax Act; recommend a follow-up real-browser check of emta.ee before treating as fully verified.","A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.","Sole proprietors (FIE) registered in Estonia, including outsourced\u002Fself-employed accountants and consultants operating without a company.","Pay the quarterly social tax advance to EMTA by the 15th of March, June, September and December; reconcile the final amount when filing the annual income tax return (Vorm E).","Interest (viivis) on late payment.",{"sizes":1167,"sectors":1168,"flags":1169},[18],[50],[],[1171,1174],{"title":1172,"url":1173},"Estonian Tax and Customs Board – Social tax (self-employed advance payments, 15th day of the last month of each quarter)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fbusiness-client\u002Ftaxes-and-payment\u002Fincome-and-social-taxes\u002Fsocial-tax",{"title":1175,"url":1176},"EMTA - business client \u002F self-employed","https:\u002F\u002Fwww.emta.ee\u002Fen",{"freq":1178,"day":1179,"month":1180,"note":1181},"quarterly",15,3,"Self-employed person's own social tax advance payment; does not apply to companies or their employees.",[34,35,36,37],{"id":1184,"regulation":467,"title":1185,"date":1160,"dateNote":1186,"status":753,"jurisdiction":259,"summary":1187,"whoIsAffected":1188,"action":1189,"penalty":1190,"tags":1191,"sources":1195,"lastVerified":1083,"recurrence":1199,"translatedLocales":1201},"lt-cit-advance-payments-quarterly","Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th","Re-verified 2026-09-09: vmi.lt\u002Fevmi\u002Fpelno-mokestis remains reachable but its deadline text sits behind collapsed JS navigation; independently confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text itself: \"Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kiekvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą dieną\" (no later than the 15th day of the last month of each tax-period quarter), matching the existing 15 Mar\u002FJun\u002FSep\u002FDec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session.","Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.","Lithuanian companies (UAB and similar) whose prior-year taxable income exceeded the exemption threshold; does not apply to newly registered companies in their first tax period or to companies below the threshold, which likely covers many micro-sized (P1-type) businesses.","Check with VMI or an accountant whether your company exceeds the advance-CIT threshold for the current tax year; if so, calculate and pay the quarterly instalment via VMI's e-services by 15 March, 15 June, 15 September and 15 December.","Late-payment interest (delspinigiai) on the unpaid instalment.",{"sizes":1192,"sectors":1193,"flags":1194},[19,20,21],[50],[],[1196],{"title":1197,"url":1198},"VMI - Pelno mokestis (corporate income tax)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fpelno-mokestis",{"freq":1178,"day":1179,"month":1180,"note":1200},"Due 15 March, 15 June, 15 September and 15 December. Not required if prior-year taxable income was at or below approx. EUR 300,000, or in a company's first tax period -- verify the current threshold with VMI, as it is set by law and can change.",[34,35,36,37],{"id":1203,"regulation":1204,"title":1205,"date":1160,"status":753,"jurisdiction":259,"summary":1206,"whoIsAffected":1207,"action":1208,"penalty":1209,"tags":1210,"sources":1214,"lastVerified":463,"recurrence":1224,"translatedLocales":1226},"lt-gpm313-monthly","Lithuania GPM (personal income tax) monthly declaration","Lithuania: monthly income tax declaration (GPM313) due by the 15th","Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.","Every Lithuania-registered company that pays salary, board member remuneration or other GPM-reportable income in a given month, including a single-person UAB\u002FMB paying its own director\u002Fboard member fee; a month with no such payments needs no GPM313.","Withhold GPM on payments made in the month, then file GPM313 electronically via VMI's EDS by the 15th of the following month. Pay the tax withheld by the 15th of the same month for payments made on or before the 15th, and by the last day of that month for payments made after the 15th.","Fine of 20-100% of the underdeclared\u002Fundeclared tax amount under Article 139 of the Law on Tax Administration (Mokesčių administravimo įstatymas), plus daily late-payment interest (delspinigiai) at the rate set by the Ministry of Finance (0.027% per day as of 2026).",{"sizes":1211,"sectors":1212,"flags":1213},[18,19,20,21],[50],[103],[1215,1218,1221],{"title":1216,"url":1217},"VMI – Mėnesinė pajamų deklaracija GPM313 (filing deadline: 15th of following month)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fm%C4%97nesin%C4%97-pajam%C5%B3-deklaracija-gpm313-1",{"title":1219,"url":1220},"VMI – Kokie yra deklaracijų pateikimo ir pajamų mokesčio sumokėjimo terminai? (payment-timing rules)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fkokie-yra-deklaracij%C5%B3-pateikimo-ir-pajam%C5%B3-mokes%C4%8Dio-sumok%C4%97jimo-terminai-",{"title":1222,"url":1223},"VMI – 139 straipsnis. Baudos už mokesčių įstatymų pažeidimus (Law on Tax Administration, Art. 139 fine range)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fdocuments\u002F20142\u002F737112\u002FMAI_139_straipsnis_talpinimui.pdf\u002F6898ee4f-8210-2a45-aa59-6c3be2fa33d2?t=1697113086081",{"freq":1014,"day":1179,"note":1225},"Only applies to months in which the company paid salary, board member fees or other GPM-reportable income; a month with no such payments needs no GPM313. The 15th is the filing deadline; the tax payment deadline within the month depends on when the payment itself was made (by the 15th for payments up to the 15th, by month-end for later payments).",[34,35,36,37],{"id":1228,"regulation":1229,"title":1230,"date":1160,"status":753,"jurisdiction":259,"summary":1231,"whoIsAffected":1232,"action":1233,"tags":1234,"sources":1238,"lastVerified":271,"recurrence":1245,"translatedLocales":1247},"lt-sodra-sam-monthly","Lithuania Sodra employer report and social insurance contributions","Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th","Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.","Every Lithuania-registered employer, including a single-person UAB\u002FMB with a board member on payroll, that paid at least one person reportable employment income in the reporting month.","Submit the SAM report to Sodra's territorial branch (via the EDAS self-service system) listing insurable income and contributions per employee, and pay the calculated VSD contributions, both by the 15th of the month following the reporting month.",{"sizes":1235,"sectors":1236,"flags":1237},[18,19,20,21],[50],[103],[1239,1242],{"title":1240,"url":1241},"Law on State Social Insurance (Valstybinio socialinio draudimo įstatymas), Art. 9 – contribution payment due by the 15th of the following month","https:\u002F\u002Fwww.lrs.lt\u002Ftais-portal\u002Fdokpaieska.showdoc_l?p_id=494003",{"title":1243,"url":1244},"Sodra Board Director's Order No. V-243 (data\u002FSAM report submission rules), point 52 – SAM report due by the 15th of the following month","https:\u002F\u002Fwww.lrs.lt\u002Ftais-portal\u002Fdokpaieska.showdoc_l?p_id=376373",{"freq":1014,"day":1179,"note":1246},"Applies whenever employment income was paid, and VSD contributions therefore accrued, in the reporting month. Sodra's own website (sodra.lt) could not be fetched directly by automated tools (Cloudflare bot-challenge); the 15th-of-month deadline for both the SAM report and the contribution payment is confirmed instead via the Law on State Social Insurance (Art. 9) and Sodra Board Director's Order No. V-243 (point 52), both mirrored on lrs.lt.",[34,35,36,37],{"id":1249,"regulation":1250,"title":1251,"date":1160,"dateNote":1252,"status":753,"jurisdiction":300,"summary":1253,"whoIsAffected":1254,"action":1255,"penalty":1256,"tags":1257,"sources":1261,"lastVerified":59,"recurrence":1268,"translatedLocales":1270},"pl-ppk-contributions-monthly","Poland Employee Capital Plans (PPK)","Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th","Re-verified 2026-09-09 via mojeppk.pl's own FAQ page, which states contributions are due \"do 15. dnia miesiąca następującego po miesiącu, w którym zostały obliczone i pobrane\", confirming the 15th-of-month deadline alongside the existing Art. 28(4) legal basis.","Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.","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.","Calculate employee and employer PPK contributions from each payroll run, and transfer both amounts to the employees' PPK accounts at the chosen financial institution by the 15th of the month following the month the contributions were calculated and deducted.","Fine of PLN 1,000 to PLN 1,000,000 under the PPK Act for failing to calculate, collect or transfer PPK contributions, or for encouraging employees to resign from PPK.",{"sizes":1258,"sectors":1259,"flags":1260},[18,19,20,21],[50],[103],[1262,1265],{"title":1263,"url":1264},"isap.sejm.gov.pl - Ustawa o pracowniczych planach kapitałowych, Art. 28","https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20180002215",{"title":1266,"url":1267},"mojeppk.pl - FAQ: Kiedy należy naliczyć i przekazać wpłaty do PPK?","https:\u002F\u002Fwww.mojeppk.pl\u002Ffaq\u002Fpracodawca\u002Fwplaty-do-ppk_kiedy-nalezy-naliczyc-i-przekazac-pierwsze-wplaty-do-ppk.html",{"freq":1014,"day":1179,"note":1269},"Only applies to employers with at least one employee actively enrolled in PPK; not due for months with no PPK-covered payroll, and not applicable to a self-employed person with no staff.",[34,86],{"id":1272,"regulation":1273,"title":1274,"date":1160,"status":753,"jurisdiction":300,"summary":1275,"whoIsAffected":1276,"action":1277,"penalty":1278,"tags":1279,"sources":1283,"lastVerified":59,"recurrence":1287,"translatedLocales":1289},"pl-zus-contributions-dra-monthly","Poland ZUS social insurance contributions","Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)","Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA\u002FRSA\u002FRPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.","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).","Submit the ZUS DRA declaration and personal monthly reports and pay social insurance and health-insurance contributions for the reporting month by the 15th of the following month if organized as a legal person (sp. z o.o., spółka akcyjna, spółdzielnia). Sole traders and personal partnerships (spółki jawne, partnerskie, komandytowe, komandytowo-akcyjne) instead follow the 20th-of-month deadline.","Late-payment interest (odsetki za zwłokę) on unpaid contributions; administrative and, in cases of persistent non-payment, criminal liability under the Social Insurance System Act (Ustawa o systemie ubezpieczeń społecznych).",{"sizes":1280,"sectors":1281,"flags":1282},[18,19,20,21],[50],[],[1284],{"title":1285,"url":1286},"ZUS - Termin składania dokumentów i opłacania składek (5th\u002F15th\u002F20th-of-month deadlines by payer type)","https:\u002F\u002Fwww.zus.pl\u002Fen\u002Fbaza-wiedzy\u002Fskladki-wskazniki-odsetki\u002Fskladki\u002Fterminy-rozliczania-i-oplacania-skladek-na-ubezpieczenia-spoleczne",{"freq":1014,"day":1179,"note":1288},"Applies to payers with legal personality (e.g. sp. z o.o.), which covers essentially all Polish limited-liability and joint-stock companies. Payers without legal personality (sole traders, personal partnerships) instead have until the 20th; budget units until the 5th.",[34,86],{"id":1291,"regulation":1292,"title":1293,"date":1294,"status":753,"jurisdiction":11,"summary":1295,"whoIsAffected":1296,"action":1297,"penalty":1298,"tags":1299,"sources":1303,"lastVerified":59,"recurrence":1310,"translatedLocales":1313},"lv-employer-report-monthly","Latvia VSAOI\u002FIIN employer's report","Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th","2026-09-17","Employers with staff must submit a monthly \"darba devēja ziņojums\" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.","Every Latvia-registered employer, including a one-person SIA where the board member is on payroll, that paid at least one person reportable employment income in the reporting month.","Submit the darba devēja ziņojums via VID EDS by the 17th of the month following the reporting month, listing each employee's income and contribution base. Reconcile it with payroll records ahead of the separate 23rd-of-month VSAOI\u002FIIN payment deadline.","Administrative fine for late or non-submission of the report under the Law On Taxes and Duties; an inaccurate or late report that understates the tax due can also trigger a nokavējuma nauda of 0.05% per day on the shortfall.",{"sizes":1300,"sectors":1301,"flags":1302},[18,19,20,21],[50],[103],[1304,1307],{"title":1305,"url":1306},"likumi.lv – Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par VSAOI un IIN (MK noteikumi Nr. 827, Section 21: 17th-of-month deadline)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F217642-noteikumi-par-valsts-socialas-apdrosinasanas-obligato-iemaksu-veiceju-registraciju-un-zinojumiem-par-valsts-socialas",{"title":1308,"url":1309},"Valsts ieņēmumu dienests – Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI)","https:\u002F\u002Fwww.vid.gov.lv\u002Fen\u002Fnode\u002F880",{"freq":1014,"day":1311,"note":1312},17,"Applies only in months when at least one employee or board member received reportable employment income. Deadline set by MK noteikumi Nr. 827 (7 September 2010), Section 21.",[34,35,36,37],{"id":1315,"regulation":1316,"title":1317,"date":1318,"status":753,"jurisdiction":238,"summary":1319,"whoIsAffected":1320,"action":1321,"penalty":1001,"tags":1322,"sources":1326,"lastVerified":769,"recurrence":1334,"translatedLocales":1337},"ee-vat-return-monthly","Estonia KMD (VAT return)","Estonia: VAT return (KMD) filing and VAT payment due by the 20th","2026-09-20","VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.","Any Estonia-registered company whose taxable turnover exceeds the €40,000 mandatory registration threshold (calculated from 1 January), plus any company that registers voluntarily below that threshold; the monthly taxation period applies to all VAT-registered persons.","File the KMD (and KMD INF annex, required once invoices to a single business partner reach €1,000 net in the period) via e-MTA and pay any VAT due by the 20th of the month following the taxable month. If turnover is approaching €40,000 for the year, register as a VAT payer within 3 working days of crossing the threshold.",{"sizes":1323,"sectors":1324,"flags":1325},[18,19,20,21],[50],[],[1327,1330,1333],{"title":1328,"url":1329},"Maksu- ja Tolliamet (EMTA) – Käibemaksukohustuslasena registreerimine (€40,000 threshold, 20th filing deadline)","https:\u002F\u002Fwww.emta.ee\u002Fariklient\u002Fmaksud-ja-tasumine\u002Fkaibemaks\u002Fkaibemaksukohustuslasena-registreerimine\u002Favalduste-liigid-elektroonilisel-esitamisel",{"title":1331,"url":1332},"Estonian Tax and Customs Board (EMTA) – Filing VAT returns and reports (monthly taxable period, 20th deadline)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fbusiness-client\u002Ftaxes-and-payment\u002Fvalue-added-tax\u002Ffiling-vat-returns-and-reports",{"title":1011,"url":1012},{"freq":1014,"day":1335,"note":1336},20,"Applies to VAT-registered businesses; registration is mandatory once taxable turnover in Estonia exceeds €40,000 from the start of the calendar year (voluntary registration is possible below that). If the 20th falls on a weekend or public holiday, EMTA moves the deadline to the next working day.",[34,35,36,37],{"id":1339,"regulation":1340,"title":1341,"date":1318,"dateNote":1342,"status":753,"jurisdiction":238,"summary":1343,"whoIsAffected":1344,"action":1345,"penalty":1346,"tags":1347,"sources":1351,"lastVerified":769,"recurrence":1357,"translatedLocales":1358},"ee-vd-recapitulative-statement-monthly","Estonia VAT (recapitulative statement)","Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th","Filed together with, but as a separate form from, the KMD VAT return. Only required for the months in which the business actually made zero-rated intra-Community supplies of goods or reportable B2B services to VAT payers in other EU member states.","VAT-registered businesses that make intra-Community supplies of goods, or supply certain B2B services to VAT payers in other EU member states, must file a recapitulative statement (Vorm VD) listing those transactions and counterparties by VAT number.","Estonian VAT-registered companies that sell goods or qualifying services cross-border, B2B, to VAT-registered counterparties in other EU member states (e.g. a SaaS company invoicing EU business customers, or an e-commerce company shipping stock to another member state).","File Vorm VD via e-MTA for any month with qualifying intra-Community supplies, alongside the KMD VAT return, by the 20th of the following month.","Warning and coercive fine (sunniraha) under the Taxation Act for late or missing submission.",{"sizes":1348,"sectors":1349,"flags":1350},[18,19,20,21],[50],[151],[1352,1355],{"title":1353,"url":1354},"EMTA - VAT return and reporting (KMD\u002FVD)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fbusiness-client\u002Ftaxes-and-payment\u002Fvalue-added-tax",{"title":1356,"url":1332},"EMTA - Filing VAT returns and reports (KMD and annex due by the 20th)",{"freq":1014,"day":1335},[34,35,36,37],{"id":1360,"regulation":1361,"title":1362,"date":1318,"status":753,"jurisdiction":259,"summary":1363,"whoIsAffected":1364,"action":1365,"tags":1366,"sources":1370,"lastVerified":463,"recurrence":1374,"translatedLocales":1376},"lt-isaf-monthly","Lithuania i.SAF VAT invoice register","Lithuania: i.SAF VAT invoice register submission due by the 20th","VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).","Lithuania-registered VAT-payer companies (legal entities). VMI requires legal entities to submit i.SAF for every calendar month by the 20th of the following month, whatever their VAT return period; only VAT-registered individuals follow their VAT return period (month or half-year).","Submit the i.SAF register of issued and received VAT invoices via VMI's i.MAS system by the 20th of the month following the reporting period, filing an empty register if no invoices were issued or received.",{"sizes":1367,"sectors":1368,"flags":1369},[18,19,20,21],[50],[],[1371],{"title":1372,"url":1373},"VMI – i.SAF registrų teikimo terminai (monthly filers: 20th of following month; empty registers required)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fi.saf-registru-teikimo-terminai",{"freq":1014,"day":1335,"note":1375},"Applies to VAT-registered legal entities, monthly regardless of their VAT return period (VMI: \"Juridiniai asmenys - kalendorinio mėnesio laikotarpiui, iki kito mėnesio 20 dienos\"). VAT-registered individuals on a half-yearly VAT period submit by the 20th of the first month after the half-year. A register must be submitted every period even if empty.",[34,35,36,37],{"id":1378,"regulation":1379,"title":1380,"date":1318,"status":753,"jurisdiction":11,"summary":1381,"whoIsAffected":1382,"action":1383,"penalty":1384,"tags":1385,"sources":1389,"lastVerified":59,"recurrence":1396,"translatedLocales":1398},"lv-cit-distributed-profit-monthly","Latvia UIN (corporate income tax)","Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed","Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.","Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.","Track dividend decisions and other UIN-taxable transactions with your accountant every month. When a taxable event occurred, file the UIN declaration via VID EDS and pay the tax by the 20th of the following month; when none occurred, no declaration is due for that month.","Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties, plus possible fines for non-submission when a declaration was in fact due.",{"sizes":1386,"sectors":1387,"flags":1388},[18,19,20,21],[50],[],[1390,1393],{"title":1391,"url":1392},"Valsts ieņēmumu dienests – Uzņēmumu ienākuma nodoklis","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fuznemumu-ienakuma-nodoklis",{"title":1394,"url":1395},"likumi.lv – Uzņēmumu ienākuma nodokļa likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F292700-uznemumu-ienakuma-nodokla-likums",{"freq":1014,"day":1335,"note":1397},"Only applies to months in which the company distributed profit (dividends) or had another UIN-taxable event (e.g. non-business expenses); the taxation period under the Uzņēmumu ienākuma nodokļa likums is the calendar month.",[34,35,36,37],{"id":1400,"regulation":1401,"title":1402,"date":1318,"dateNote":1403,"status":753,"jurisdiction":11,"summary":1404,"whoIsAffected":1405,"action":1406,"penalty":1407,"tags":1408,"sources":1412,"lastVerified":271,"recurrence":1419,"translatedLocales":1421},"lv-eu-supplies-report-monthly","Latvia PVN – EU supplies recapitulative statement","Latvia: report on supplies of goods and services within the EU due by the 20th","The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check.","VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.","VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.","File the EU supplies report together with your regular PVN return via EDS. Make sure the value reported matches your PVN return's zero-rated intra-EU supply lines, and validate every listed customer's VAT number via VIES before filing.","Administrative fine for failing to file or for material inaccuracies; can trigger a VID audit of the underlying zero-rated supplies",{"sizes":1409,"sectors":1410,"flags":1411},[18,19,20,21],[50],[151,1147],[1413,1416],{"title":1414,"url":1415},"likumi.lv – Pievienotās vērtības nodokļa likums (Art. 8.1(1)4, Art. 16(4) – pārskats par piegādēm ES teritorijā)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F253451-pievienotas-vertibas-nodokla-likums",{"title":1417,"url":1418},"Valsts ieņēmumu dienests","https:\u002F\u002Fwww.vid.gov.lv\u002Flv",{"freq":1014,"day":1335,"note":1420},"Only applies to periods in which you supplied goods or qualifying services to VAT-registered customers in other EU member states. Deadline assumed to follow your normal PVN taxation period (monthly for most active traders; quarterly\u002F6-monthly for smaller\u002Fnewer traders, matching lv-vat-return-monthly) — not independently confirmed this session.",[34,35,36,37],{"id":1423,"regulation":1424,"title":1425,"date":1318,"status":753,"jurisdiction":11,"summary":1426,"whoIsAffected":1427,"action":1428,"penalty":1429,"tags":1430,"sources":1434,"lastVerified":271,"recurrence":1443,"translatedLocales":1445},"lv-vat-return-monthly","Latvia PVN (VAT) return","Latvia: VAT (PVN) return and payment due by the 20th","VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.","Any Latvia-registered VAT payer whose taxable turnover exceeded €50,000 in the current or preceding year, who trades goods\u002Fservices cross-border within the EU, belongs to a VAT group, acts as a fiscal representative, or is in the first 6 calendar months after VAT registration — in practice most actively trading VAT-registered companies.","File the PVN declaration via VID EDS and pay any VAT due into the single tax account (vienotais nodokļu konts) by the 20th of the month following the taxation period. Re-check your taxation period (month\u002Fquarter\u002Fhalf-year) at the start of each year, since crossing the €50,000 turnover threshold or starting EU cross-border trade switches you to monthly filing.","Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties (likums \"Par nodokļiem un nodevām\"), plus possible fines for late or non-submission of the declaration.",{"sizes":1431,"sectors":1432,"flags":1433},[18,19,20,21],[50],[],[1435,1438,1441],{"title":1436,"url":1437},"Valsts ieņēmumu dienests – Deklarāciju iesniegšanas un nodokļu nomaksas termiņi (PVN)","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fdeklaraciju-iesniegsanas-un-nodoklu-nomaksas-termini-1",{"title":1439,"url":1440},"Finanšu ministrija – Pievienotās vērtības nodokļa taksācijas periods","https:\u002F\u002Fwww.fm.gov.lv\u002Flv\u002Fpievienotas-vertibas-nodokla-taksacijas-periods",{"title":1442,"url":1415},"likumi.lv – Pievienotās vērtības nodokļa likums (consolidated text, incl. Art. 118 on declaration deadlines)",{"freq":1014,"day":1335,"note":1444},"Monthly taxation period (and this monthly recurrence) applies if taxable turnover exceeds €50,000 (current or prior year), there is EU cross-border trade, VAT-group membership, or during the first 6 months after VAT registration. Otherwise the default taxation period is 1 quarter (or, on request, 6 months for turnover ≤ €10,000\u002Fyear), with the return then due by the 20th of the month after the quarter\u002Fhalf-year instead of monthly.",[34,35,36,37],{"id":1447,"regulation":1448,"title":1449,"date":1318,"status":753,"jurisdiction":300,"summary":1450,"whoIsAffected":1451,"action":1452,"penalty":1453,"tags":1454,"sources":1458,"lastVerified":59,"recurrence":1462,"translatedLocales":1464},"pl-cit-advances-monthly","Poland CIT advance payments","Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)","CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.","All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) generating taxable income during the year.","Calculate the monthly CIT advance as the difference between cumulative tax due since the start of the tax year and advances already paid, and pay it by the 20th of the following month (no monthly declaration is filed - the advance is only reconciled in the annual CIT-8 return). Small taxpayers may elect quarterly advances instead; the advance for the final month\u002Fquarter can be skipped if the annual return and balance are filed before that deadline.","Late-payment interest under Article 53 of the Tax Ordinance on CIT advances paid after the deadline.",{"sizes":1455,"sectors":1456,"flags":1457},[18,19,20,21],[50],[],[1459],{"title":1460,"url":1461},"biznes.gov.pl - Podatek CIT - informacje podstawowe (monthly\u002Fquarterly CIT advance rules, 20th-of-month deadline)","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F00251",{"freq":1014,"day":1335,"note":1463},"Small taxpayers (mali podatnicy, turnover ≤ EUR 2 million including VAT in the prior year) may elect quarterly advances instead, still paid by the 20th of the month following each quarter.",[34,86],{"id":1466,"regulation":1467,"title":1468,"date":1318,"status":753,"jurisdiction":300,"summary":1469,"whoIsAffected":1470,"action":1471,"penalty":1472,"tags":1473,"sources":1477,"lastVerified":59,"recurrence":1481,"translatedLocales":1483},"pl-pfron-declaration-monthly","Poland PFRON monthly declaration","Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)","Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a\u002Fb form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.","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\u002Fsome other exempt employers, owe no contribution).","Calculate the monthly average employment and disability-employment indicator, determine the PFRON contribution due, and submit the DEK-I-0 (or applicable DEK-I-a\u002Fb) declaration with payment via the e-PFRON2 system by the 20th of the following month.","Late-payment interest on overdue PFRON contributions; PFRON can pursue enforcement action for non-payment or non-declaration.",{"sizes":1474,"sectors":1475,"flags":1476},[19,20,21],[50],[103],[1478],{"title":1479,"url":1480},"PFRON - Rozliczenie wpłat (20th-of-month deadline for the monthly declaration and payment)","https:\u002F\u002Fwww.pfron.org.pl\u002Fpracodawcy\u002Fwplaty-obowiazkowe\u002Frozliczenie-wplat\u002F",{"freq":1014,"day":1335,"note":1482},"Only applies once average monthly employment reaches 25 full-time equivalents and the disability-employment rate is below 6%; below that threshold no PFRON declaration or payment is due.",[34,86],{"id":1485,"regulation":1486,"title":1487,"date":1318,"status":753,"jurisdiction":300,"summary":1488,"whoIsAffected":1489,"action":1490,"penalty":1491,"tags":1492,"sources":1496,"lastVerified":59,"recurrence":1500,"translatedLocales":1502},"pl-pit-advances-employer-monthly","Poland PIT advances on employee salaries (płatnik)","Poland: employer's monthly PIT advance payment on employee salaries due by the 20th","Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.","Every Poland-registered employer paying salaries, board-member remuneration, or other employment income subject to PIT withholding.","Calculate and withhold PIT advances on wages paid during the month, then pay the withheld amount to the tax office's microrachunek podatkowy by the 20th of the following month. File the annual PIT-4R return (plus individual PIT-11 statements) after year-end; no monthly PIT-4R submission is required.","Late-payment interest under Article 53 of the Tax Ordinance; a płatnik who fails to withhold or remit PIT advances risks personal payer liability under the Tax Ordinance.",{"sizes":1493,"sectors":1494,"flags":1495},[18,19,20,21],[50],[103],[1497],{"title":1498,"url":1499},"biznes.gov.pl - Jak rozliczać PIT pracownika (20th-of-month PIT advance deadline)","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F00234",{"freq":1014,"day":1335,"note":1501},"Applies only in months when the employer paid salary or other PIT-withholdable employment income; the annual PIT-4R return each year reconciles the year's advances rather than a monthly declaration.",[34,86],{"id":1504,"regulation":1505,"title":1506,"date":1507,"status":753,"jurisdiction":11,"summary":1508,"whoIsAffected":1509,"action":1510,"penalty":1511,"tags":1512,"sources":1516,"lastVerified":59,"recurrence":1519,"translatedLocales":1522},"lv-vsaoi-iin-payment-monthly","Latvia VSAOI\u002FIIN payment","Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd","2026-09-23","Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.","Every Latvia-registered employer with staff or a board member on payroll for the reporting month.","Using the figures already filed in the darba devēja ziņojums, pay the combined VSAOI (employer + employee shares) and withheld IIN into the vienotais nodokļu konts (single tax account) by the 23rd of the month following the reporting month, using the current rates published by VID.","Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties.",{"sizes":1513,"sectors":1514,"flags":1515},[18,19,20,21],[50],[103],[1517],{"title":1518,"url":1309},"Valsts ieņēmumu dienests – Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI): 23rd-of-month payment deadline",{"freq":1014,"day":1520,"note":1521},23,"Applies whenever employment income was paid, and VSAOI\u002FIIN therefore accrued, in the reporting month. Contribution rates are set\u002Fupdated separately by VID each year; not restated here.",[34,35,36,37],{"id":1524,"regulation":1525,"title":1526,"date":1527,"status":753,"jurisdiction":259,"summary":1528,"whoIsAffected":1529,"action":1530,"penalty":1209,"tags":1531,"sources":1535,"lastVerified":463,"recurrence":1543,"translatedLocales":1546},"lt-vat-return-monthly","Lithuania PVM (VAT) return","Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th","2026-09-25","VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.","Lithuania-registered companies whose taxable turnover exceeds the €45,000 mandatory registration threshold (current or preceding calendar year), plus companies that register voluntarily below that threshold and use a monthly tax period.","File FR0600 electronically via VMI's EDS\u002FMano VMI and pay any VAT due by the 25th of the month following the tax period. Track turnover against the €45,000 threshold; if previous calendar year revenue did not exceed €300,000, you may instead opt for a quarterly tax period, with FR0600 then due by the 25th of the month after the quarter.",{"sizes":1532,"sectors":1533,"flags":1534},[18,19,20,21],[50],[],[1536,1539,1542],{"title":1537,"url":1538},"VMI – PVM deklaracijų teikimas (FR0600 filing deadline: 25th of following month)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Flt\u002Fpvm-deklaraciju-teikimas",{"title":1540,"url":1541},"VMI – Kada privaloma registruotis PVM mokėtoju (€45,000 registration threshold, calendar-year basis since 2025-05-01)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fkada-privaloma-registruotis-pvm-mok%C4%97toju-",{"title":1222,"url":1223},{"freq":1014,"day":1544,"note":1545},25,"Applies to VAT-registered businesses with a monthly tax period. Mandatory registration once taxable turnover in Lithuania exceeds €45,000 in the current or preceding calendar year (calendar-year basis since 2025-05-01; previously a rolling 12-month test). Companies with previous-year revenue not exceeding €300,000 may instead choose a quarterly tax period, moving the return to the 25th of the month after each quarter.",[34,35,36,37],{"id":1548,"regulation":1549,"title":1550,"date":1527,"status":753,"jurisdiction":300,"summary":1551,"whoIsAffected":1552,"action":1553,"penalty":1554,"tags":1555,"sources":1559,"lastVerified":59,"recurrence":1563,"translatedLocales":1565},"pl-jpk-v7m-monthly-vat","Poland JPK_V7 (VAT records and declaration)","Poland: JPK_V7M monthly VAT return and payment due by the 25th","VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.","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.","File JPK_V7M via the e-Deklaracje\u002FJPK system and pay any VAT due into the microrachunek podatkowy by the 25th of the following month. If eligible and opted into quarterly settlement, submit JPK_V7K: records only for months 1-2 of the quarter (still by the 25th of each of those months), and records plus the declaration for month 3, by the 25th after quarter-end.","Late-payment interest under Article 53 of the Tax Ordinance (Ordynacja podatkowa) on VAT paid after the deadline, plus possible fines under the Fiscal Penal Code for late or missing JPK_V7 filings.",{"sizes":1556,"sectors":1557,"flags":1558},[18,19,20,21],[50],[],[1560],{"title":1561,"url":1562},"podatki.gov.pl - JPK_VAT z deklaracją (monthly JPK_V7M 25th-of-month deadline; JPK_V7K quarterly rules)","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpodatki-firmowe\u002Fjednolity-plik-kontrolny\u002Fjpk_vat-z-deklaracja\u002Fjpk_vat-z-deklaracja",{"freq":1014,"day":1544,"note":1564},"Small taxpayers (mali podatnicy) may elect quarterly settlement (JPK_V7K): only the records section is due for months 1-2 of the quarter, with the declaration section added to month 3's records, all still due by the 25th.",[34,86],{"id":1567,"regulation":1568,"title":1569,"date":1527,"dateNote":1570,"status":753,"jurisdiction":300,"summary":1571,"whoIsAffected":1572,"action":1573,"penalty":1574,"tags":1575,"sources":1579,"lastVerified":769,"recurrence":1586,"translatedLocales":1588},"pl-vat-ue-summary-monthly","Poland VAT-UE summary information","Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th","Re-verified 2026-09-09: the old informacje-podsumowujace-vat-ue page 404s; VAT-UE guidance moved to podatki.gov.pl\u002Fpodatki-firmowe\u002Fvat\u002Finformacje-podstawowe, which (per the site's own search index) states the summary information is due \"do 25. dnia [miesiąca] następującego po miesiącu, w którym powstał obowiązek podatkowy\" (25th of the month following the transaction), confirming the existing date and Art. 100 basis.","VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.","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\u002Fexporter moving goods within the EU.","Track intra-EU supplies, acquisitions and reverse-charge services each month; if any occurred, file the VAT-UE (informacja podsumowująca) electronically via e-Deklaracje by the 25th of the following month, alongside (but as a separate filing from) the JPK_V7M VAT return.","Fine for a fiscal offence (wykroczenie skarbowe) under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE filings.",{"sizes":1576,"sectors":1577,"flags":1578},[18,19,20,21],[50],[1147],[1580,1583],{"title":1581,"url":1582},"podatki.gov.pl - Informacje podstawowe (VAT, sekcja \"Kiedy złożyć informację podsumowującą\")","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpodatki-firmowe\u002Fvat\u002Finformacje-podstawowe\u002F",{"title":1584,"url":1585},"isap.sejm.gov.pl - Ustawa o podatku od towarów i usług, Art. 100","https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20040540535",{"freq":1014,"day":1544,"note":1587},"Only due for a month in which the taxpayer made intra-EU supplies of goods, intra-EU acquisitions of goods, or supplied\u002Freceived reverse-charge B2B services covered by Art. 100 of the VAT Act; skipped entirely for a month with no such transactions.",[34,86],{"id":1590,"regulation":1591,"title":1592,"date":1593,"dateNote":1594,"status":10,"jurisdiction":66,"summary":1595,"whoIsAffected":1596,"action":1597,"penalty":1598,"tags":1599,"sources":1603,"lastVerified":769,"translatedLocales":1607},"eu-empco-green-claims-transposition","Empowering Consumers for the Green Transition Directive","Empowering Consumers for the Green Transition: ban on vague\u002Funsubstantiated environmental claims applies","2026-09-27","Directive (EU) 2024\u002F825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7). Applies as scheduled; on 2026-05-28 the Commission opened infringement procedures against 20 Member States (incl. BE, EE, FR, LV, NL, PL) for late transposition, so national rules may still be catching up — check the national consumer-protection act where you sell.","Directive (EU) 2024\u002F825 amends EU consumer-protection law (the Unfair Commercial Practices Directive and the Consumer Rights Directive) to ban generic environmental claims not backed by recognised excellent environmental performance (e.g. 'climate neutral', 'eco-friendly', 'green' used without substantiation), bans claims based purely on carbon-offsetting, and requires sustainability labels to come from a certification scheme or a public authority rather than being self-created. It also bans planned-obsolescence practices and requires clearer product durability\u002Freparability information.","Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers\u002Fimporters of physical goods.","Audit product pages, packaging and marketing copy for generic green claims and either substantiate them against a recognised standard or remove them. Stop using offset-based 'carbon neutral' claims without the required disclosure. Check that any sustainability label used comes from a certification scheme or public authority, not a self-created label. Add durability\u002Freparability information to product listings.","Set nationally under the Unfair Commercial Practices Directive enforcement framework, proportionate to turnover in the Member State concerned",{"sizes":1600,"sectors":1601,"flags":1602},[18,19,20,21],[75,124,125],[79,128,129],[1604],{"title":1605,"url":1606},"EUR-Lex – Directive (EU) 2024\u002F825 (Empowering Consumers for the Green Transition), Art. 7 transposition\u002Fapplication dates","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2024\u002F825\u002Foj\u002Feng",[34,85,86,87,88,89,35,36,37],{"id":1609,"regulation":1610,"title":1611,"date":1612,"dateNote":1613,"status":753,"jurisdiction":143,"summary":1614,"whoIsAffected":1615,"action":1616,"tags":1617,"sources":1621,"lastVerified":59,"recurrence":1625,"translatedLocales":1628},"de-sv-beitragsnachweis-monthly","Germany social insurance","Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline","2026-09-28","Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date.","Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall\u002Fsurplus versus actual payroll is corrected in the following month's payment.","Any employer in Germany with staff subject to German social insurance, including small companies running their own payroll or via an outsourced bookkeeper\u002FLohnbüro.","Set up your payroll or Lohnbüro process to calculate an estimate and submit the Beitragsnachweis a couple of bank working days before the third-to-last bank working day of the month, then pay by that date; verify the exact date every month since it depends on the banking calendar.",{"sizes":1618,"sectors":1619,"flags":1620},[18,19,20,21],[50],[103],[1622],{"title":1623,"url":1624},"gesetze-im-internet.de – SGB IV §23 (Fälligkeit der Beiträge)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fsgb_4\u002F__23.html",{"freq":1014,"day":1626,"note":1627},28,"Approximates the 'third-to-last bank working day of the current month' rule in §23 SGB IV; the exact date shifts month to month.",[34,85],{"id":1630,"regulation":1631,"title":1632,"date":1633,"dateNote":1634,"status":753,"jurisdiction":238,"summary":1635,"whoIsAffected":1636,"action":1637,"penalty":1638,"tags":1639,"sources":1643,"lastVerified":59,"recurrence":1646,"translatedLocales":1648},"ee-ioss-return-monthly","Estonia \u002F EU Import One Stop Shop (IOSS)","Estonia: IOSS special scheme VAT return due by the end of the following month","2026-09-30","Confidence: likely, not independently verified this session -- no EMTA IOSS page could be fetched (search budget and fetch budget both exhausted before reaching it). Based on the EU-wide IOSS rule (distance sales of goods imported from outside the EU in consignments \u003C=EUR 150, declared and VAT-collected via the Import One Stop Shop), which is uniform across member states and administered nationally through EMTA for Estonia-registered users; the Gemini source audit rated this 'likely'. Recommend a follow-up real-browser check of emta.ee before treating as fully verified. Only applies to businesses actually registered for the IOSS special scheme.","Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (\u003C=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.","E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.","File the monthly IOSS VAT return via e-MTA and pay VAT collected on qualifying distance sales by the last day of the following month.","Interest (viivis); repeated non-compliance can lead to exclusion from the IOSS special scheme.",{"sizes":1640,"sectors":1641,"flags":1642},[19,20,21],[75,124],[79,128,129],[1644],{"title":1645,"url":1354},"EMTA - business client \u002F VAT",{"freq":1014,"day":968,"note":1647},"Applies only to businesses registered for the IOSS special scheme.",[34,35,36,37],{"id":1650,"regulation":1651,"title":1652,"date":1633,"dateNote":1653,"status":753,"jurisdiction":259,"summary":1654,"whoIsAffected":1655,"action":1656,"penalty":1657,"tags":1658,"sources":1662,"lastVerified":463,"recurrence":1669,"translatedLocales":1671},"lt-individual-activity-monthly-psd","Lithuania PSD (self-employed compulsory health insurance)","Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end","Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt\u002Fimokos\u002Fvykdau-individualia-veikla): self-employed individuals under an individual activity certificate must pay the minimum PSD contribution (6.98% of the minimum monthly wage) every month, due by the last calendar day of that month (\"Kas mėnesį mokama PSD įmoka... Įmoka mokama ne vėliau kaip iki paskutinės mėnesio dienos\").","A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD\u002FPSD settlement filed with the yearly income tax return.","Self-employed individuals in Lithuania operating under an individual activity certificate who are not otherwise covered as employees (e.g. an outsourced accountant working full-time as a sole trader, P3-type profile).","Pay the minimum monthly PSD contribution to Sodra by the last day of each month; confirm the current minimum contribution amount, which is set relative to the minimum monthly wage.","Loss of continuous health insurance coverage and late-payment interest on arrears.",{"sizes":1659,"sectors":1660,"flags":1661},[18],[50],[],[1663,1666],{"title":1664,"url":1665},"Sodra – Vykdau individualią veiklą (individual activity contributions)","https:\u002F\u002Fsodra.lt\u002Fimokos\u002Fvykdau-individualia-veikla",{"title":1667,"url":1668},"e-seimas - Valstybinio socialinio draudimo įstatymas","https:\u002F\u002Fe-seimas.lrs.lt\u002Fportal\u002FlegalAct\u002Flt\u002FTAD\u002FTAIS.3150",{"freq":1014,"day":968,"note":1670},"Due by the last calendar day of each month (clamped for shorter months). Applies only to individuals with an individual activity certificate who are not otherwise insured (e.g. through employment).",[34,35,36,37],{"id":1673,"regulation":1020,"title":1674,"date":769,"dateNote":1675,"status":10,"jurisdiction":238,"summary":1676,"whoIsAffected":1677,"action":1678,"tags":1679,"sources":1683,"lastVerified":769,"translatedLocales":1689},"ee-tsd-data-based-submission-2026","Estonia: TSD Annex 1\u002F2 wage data moves to the XBRL GL format and submission straight from accounting software; the current XML format stops being accepted","Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date.","From 1 October 2026 the Estonian Tax and Customs Board (EMTA) changes how the wage data in TSD Annexes 1 and 2 is submitted: the submission principles, the file format and the declaration view in e-MTA. Wage data can be sent straight from accounting software over a machine-to-machine interface, file upload moves to a new XML format based on XBRL GL, and the format used until now stops being accepted. Annexes 3-8 are unaffected and the monthly deadline does not move: TSD is still due by the 10th of the following month.","Every Estonia-registered employer that files form TSD, and their accountants - in practice whoever submits Annexes 1 or 2 by uploading a file or through an accounting-software interface. Companies that type the data into e-MTA by hand are not forced to change: manual entry stays available, in a single wage-payments view that replaces the present Annex 1 and Annex 2 screens.","Ask your accounting-software vendor when their product will support the XBRL GL file format and the machine-to-machine channel, and make the switch before the October filing. If you generate the upload file yourself, stop producing the current XML format - it is no longer valid; uploading Annexes 1 and 2 and form INF 1 from a CSV file stays available as a transitional option until the end of 2027. Nothing changes for Annexes 3-8.",{"sizes":1680,"sectors":1681,"flags":1682},[18,19,20,21],[50],[103],[1684,1686],{"title":1685,"url":1032},"Maksu- ja Tolliamet (EMTA) - Deklaratsiooni TSD esitamine (\"Alates 1. oktoobrist muutuvad deklaratsiooni TSD lisade 1 ja 2 andmete esitamise pohimotted, failivorming ja deklaratsiooni vaade\")",{"title":1687,"url":1688},"Maksu- ja Tolliamet (EMTA) - Andmepohine aruandlus (programme page: TSD from October 2026, KMD from 1 April 2027, TOR during 2027)","https:\u002F\u002Fwww.emta.ee\u002Fariklient\u002Famet-uudised-ja-kontakt\u002Farendustegevus\u002Fandmepohine-aruandlus",[34,35,36,37],{"id":1691,"regulation":1692,"title":1693,"date":769,"dateNote":1694,"status":753,"jurisdiction":11,"summary":1695,"whoIsAffected":1696,"action":1697,"penalty":1698,"tags":1699,"sources":1703,"lastVerified":904,"translatedLocales":1710},"lv-natural-resource-tax-plastic-packaging-epr","Latvia natural resource tax (DRN) – packaging EPR","Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators","Amendment to the Dabas resursu nodokļa likums, transitional provisions point 50, takes effect 2026-10-01: for packaging that wholly\u002Fpartly consists of plastic and is not recycled in the reporting period, the taxpayer becomes the 'apsaimniekotājs' (extended producer responsibility scheme operator) contracted with the Ministry of Climate and Energy's designated institution, rather than the placing company itself (unless it has no such contract).","Latvia's packaging natural-resource tax (dabas resursu nodoklis) currently lets companies self-report and pay tax on non-recycled packaging directly. From 1 October 2026, for plastic-containing packaging, that liability shifts to a licensed extended-producer-responsibility (EPR) scheme operator — companies placing packaged goods on the Latvian market must contract with such an operator or remain personally liable for the (often higher) non-recycled-packaging tax rate.","Any company placing packaged goods (retail, food and beverage, e-commerce, manufacturing) on the Latvian market that is liable for DRN on packaging, particularly those without an existing EPR\u002Fproducer-responsibility contract.","Check whether your packaging is already covered by an EPR operator contract under the Ministry of Climate and Energy's scheme; if not, arrange one before 1 October 2026 or budget to self-report and pay DRN on non-recycled plastic packaging directly. Keep filing quarterly DRN reports (due the 20th of the month after the quarter, payment by the 23rd) regardless.","Standard DRN late-declaration\u002Flate-payment penalties under the Dabas resursu nodokļa likums and the Law On Taxes and Duties",{"sizes":1700,"sectors":1701,"flags":1702},[18,19,20,21],[75,124,125,375],[],[1704,1707],{"title":1705,"url":1706},"likumi.lv – Dabas resursu nodokļa likums (consolidated text, incl. transitional provisions)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F124707-dabas-resursu-nodokla-likums",{"title":1708,"url":1709},"Valsts ieņēmumu dienests – Dabas resursu nodokļa likmes","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fdabas-resursu-nodokla-likmes",[34,35,36,37],{"id":1712,"regulation":527,"title":1713,"date":769,"dateNote":1714,"status":753,"jurisdiction":11,"summary":1715,"whoIsAffected":1716,"action":1717,"penalty":1718,"tags":1719,"sources":1723,"lastVerified":59,"translatedLocales":1736},"nis2-latvia-annual-self-assessment","Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC","Corrected: the cybersecurity-manager notification and the FIRST self-assessment report were both due 2025-10-01 (confirmed on cyber.gov.lv). Recurrence is NOT uniformly annual: under MK noteikumi Nr. 397 'Minimālās kiberdrošības prasības' (in force 2025-07-02, published Latvijas Vēstnesis 2025\u002F123.1, point 8.3), only ICT critical-infrastructure owners\u002Foperators must resubmit the self-assessment report at least once a year (next due ~2026-10-01); other essential\u002Fimportant entities ('svarīgie pakalpojumu sniedzēji') must resubmit at least once every 3 years (next due ~2028). The exact per-subject deadline and form are set by Cabinet regulation, not the law itself (Nacionālās kiberdrošības likums, 43. pants).","Latvia transposed NIS2 through the Nacionālās kiberdrošības likums. Essential and important service providers had to register, appoint a cybersecurity manager and submit a first self-assessment by 1 October 2025; ICT critical-infrastructure owners must repeat the self-assessment annually, while other in-scope entities must repeat it at least once every 3 years. All in-scope entities must maintain minimum security measures and report significant incidents to CERT.LV.","Medium and large companies registered in Latvia in NIS2 sectors (energy, transport, banking, health, water, digital infrastructure, ICT services, manufacturing of critical goods, food, chemicals, postal, waste, research), plus smaller firms designated as ICT critical infrastructure or sole provider of a service.","Confirm your registration status (essential\u002Fimportant entity) with the National Cybersecurity Centre (NKDC). If you own\u002Foperate designated ICT critical infrastructure, resubmit the self-assessment annually by 1 October; other in-scope entities must resubmit at least once every 3 years per MK noteikumi Nr. 397 — check your specific deadline with NKDC rather than assuming an annual cycle. Maintain minimum security measures (access control, backups, incident response, supplier security) and keep 24h\u002F72h CERT.LV incident-reporting procedures current.","Essential entities up to €10M or 2% of turnover; important entities up to €7M or 1.4% (NIS2 levels)",{"sizes":1720,"sectors":1721,"flags":1722},[20,21],[537,200,199,538,74,125,539,23],[541,542],[1724,1727,1730,1733],{"title":1725,"url":1726},"Nacionālais kiberdrošības centrs (NKDC) – Nacionālās kiberdrošības likums (registration, manager, self-assessment FAQ)","https:\u002F\u002Fwww.cyber.gov.lv\u002Flv\u002Fnozares-politika\u002Fnacionalas-kiberdrosibas-likums-0",{"title":1728,"url":1729},"likumi.lv – Nacionālās kiberdrošības likums (consolidated text, Art. 43)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F353390-nacionalas-kiberdrosibas-likums",{"title":1731,"url":1732},"Latvijas Vēstnesis – Ministru kabineta noteikumi Nr. 397 'Minimālās kiberdrošības prasības' (self-assessment recurrence, point 8.3)","https:\u002F\u002Fwww.vestnesis.lv\u002Fop\u002F2025\u002F123.1",{"title":1734,"url":1735},"Latvian Ministry of Defence – Cybersecurity (National Cybersecurity Law overview)","https:\u002F\u002Fwww.mod.gov.lv\u002Fen\u002Fcybersecurity",[34,35,36,37],{"id":1738,"regulation":556,"title":1739,"date":769,"dateNote":1740,"status":753,"jurisdiction":300,"summary":1741,"whoIsAffected":1742,"action":1743,"tags":1744,"sources":1748,"lastVerified":293,"translatedLocales":1751},"pl-edoreczenia-ceidg-mandatory-2026","Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025","Applies to sole traders\u002Fbusinesses 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.","From 1 October 2026, sole traders and other businesses registered in Poland's CEIDG (Central Registration and Information on Business) before 1 January 2025 must hold and use a registered electronic delivery (e-Doręczenia) address for official correspondence with public authorities, completing the phased rollout that already covers new CEIDG registrations, KRS-registered companies and public-trust professions.","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.","Set up your e-Doręczenia address via the mObywatel app, biznes.gov.pl, or a Trusted Profile-based application before 1 October 2026, and start monitoring the address for official correspondence, which will otherwise be delivered by public notice after a failed delivery attempt.",{"sizes":1745,"sectors":1746,"flags":1747},[18,19,20,21],[50],[],[1749,1750],{"title":567,"url":568},{"title":570,"url":571},[34,86],{"id":1753,"regulation":724,"title":1754,"date":1755,"dateNote":1756,"status":753,"jurisdiction":300,"summary":1757,"whoIsAffected":1758,"action":1759,"penalty":1760,"tags":1761,"sources":1765,"lastVerified":59,"changes":1770,"translatedLocales":1772},"pl-nis2-ksc-registration-deadline","Poland: KSC key\u002Fimportant entities must register within 6 months of the NIS2 amendment","2026-10-03","6 months from the amended KSC's entry into force on 2026-04-03; this deadline was extended from an originally proposed 3 months during the Sejm's second reading. Entities that qualify later must still register within 6 months of first meeting the criteria - an ongoing rule, not only a one-off deadline for this initial batch.","Entities newly brought into scope as 'key' or 'important' by Poland's amended Cybersecurity Act (KSC), implementing NIS2, must submit a registration application to the competent authority within 6 months of the Act's entry into force.","Medium and large companies in NIS2 sectors that are or become in scope of the amended KSC, plus smaller entities designated as critical or sole providers of a service.","Determine whether your organisation meets the key\u002Fimportant entity criteria under the amended KSC. If you qualify from the Act's entry into force, submit your registration application by 3 October 2026; if you qualify later, register within 6 months of first meeting the criteria. Begin preparing risk-management measures and incident-reporting workflows in parallel, ahead of the 3 April 2027 implementation deadline.","Administrative fines apply under the Act, first enforceable from 3 April 2028 (2 years after entry into force).",{"sizes":1762,"sectors":1763,"flags":1764},[20,21],[537,200,199,538,74,125,539,23],[541,542],[1766,1767],{"title":737,"url":738},{"title":1768,"url":1769},"CERT.PL – national CSIRT (NASK)","https:\u002F\u002Fcert.pl\u002F",[1771],{"recorded":271,"kind":905,"to":1755},[34,86],{"id":1774,"regulation":1775,"title":1776,"date":1777,"status":753,"jurisdiction":143,"summary":1778,"whoIsAffected":1779,"action":1780,"tags":1781,"sources":1785,"lastVerified":59,"recurrence":1789,"translatedLocales":1791},"de-lohnsteuer-anmeldung-monthly","Germany wage tax","Lohnsteuer-Anmeldung: wage tax return filing deadline","2026-10-10","Employers must electronically file the Lohnsteuer-Anmeldung and pay the withheld wage tax by the 10th day after the end of the reporting period. The period is monthly by default, quarterly if the prior year's withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.","Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.","File the Lohnsteuer-Anmeldung via ELSTER and remit withheld wage tax (plus solidarity surcharge and church tax where applicable) by the 10th of the month (or quarter\u002Fyear) following the reporting period; check annually whether your reporting period changes with last year's total withheld.",{"sizes":1782,"sectors":1783,"flags":1784},[18,19,20,21],[50],[103],[1786],{"title":1787,"url":1788},"gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Festg\u002F__41a.html",{"freq":1014,"day":1015,"note":1790},"Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.",[34,85],{"id":1793,"regulation":1794,"title":1795,"date":1777,"status":753,"jurisdiction":143,"summary":1796,"whoIsAffected":1797,"action":1798,"tags":1799,"sources":1803,"lastVerified":59,"recurrence":1810,"translatedLocales":1812},"de-vat-return-monthly","Germany VAT","Umsatzsteuer-Voranmeldung: VAT advance return filing deadline","VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1\u002F11 of the prior year's VAT) to keep it.","All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.","File the UStVA via ELSTER and pay any VAT due by the 10th of the month following the period. New businesses and businesses with prior-year VAT above €9,000 file monthly in their first two years; otherwise file quarterly unless prior-year VAT exceeded €9,000, or monthly if it exceeded certain higher thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 1 H) if you need the extra month, renewing the special advance payment annually for monthly filers.",{"sizes":1800,"sectors":1801,"flags":1802},[18,19,20,21],[50],[],[1804,1807],{"title":1805,"url":1806},"gesetze-im-internet.de – UStG §18 (Voranmeldung, Vorauszahlung, Dauerfristverlängerung)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fustg_1980\u002F__18.html",{"title":1808,"url":1809},"ELSTER – Dauerfristverlängerung (monatlich\u002Fvierteljährlich)","https:\u002F\u002Fwww.elster.de\u002Feportal\u002Fformulare-leistungen\u002Falleformulare\u002Fustdveru",{"freq":1014,"day":1015,"note":1811},"Due by the 10th of the month following the reporting period (monthly or quarterly). A Dauerfristverlängerung shifts this by one further month.",[34,85],{"id":1814,"regulation":1815,"title":1816,"date":1817,"dateNote":1818,"status":753,"jurisdiction":238,"summary":1819,"whoIsAffected":1820,"action":1821,"penalty":1822,"tags":1823,"sources":1827,"lastVerified":769,"recurrence":1834,"translatedLocales":1836},"ee-packaging-excise-duty-quarterly","Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)","Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly","2026-10-15","Verified 2026-10-01 on EMTA's packaging page: \"Pakendiaktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15. päevaks\", with the tax period being a calendar quarter. A business that has transferred its obligations to a licensed packaging recovery organisation (PakAS § 11¹) does not file this itself; for the recovery organisation the period is the calendar year.","Businesses that package goods or import packaged goods and place packaging on the Estonian market, and that have not joined a licensed packaging recovery organisation covering their recycling targets, must file a quarterly packaging excise duty declaration and pay the duty on packaging placed on the market.","E-commerce and other companies that import or package goods and place packaging on the Estonian market without full coverage from a recovery organisation contract.","Determine whether your packaging recovery obligations are fully covered by a recovery organisation contract; if not, register with EMTA for packaging excise duty and file the quarterly declaration and payment by the 15th of the month following the quarter.","Interest (viivis) and coercive fine (sunniraha) for late or missing declaration.",{"sizes":1824,"sectors":1825,"flags":1826},[19,20,21],[75,124,125],[129],[1828,1831],{"title":1829,"url":1830},"EMTA - Pakend (packaging excise duty: declaration by the 15th of the month after the quarter)","https:\u002F\u002Fwww.emta.ee\u002Fariklient\u002Fmaksud-ja-tasumine\u002Faktsiisid\u002Fpakend",{"title":1832,"url":1833},"EMTA - Excise duties (incl. packaging excise duty)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fbusiness-client\u002Fexcise-duties",{"freq":1178,"day":1179,"month":1835},1,[34,35,36,37],{"id":1838,"regulation":1839,"title":1840,"date":1817,"dateNote":1841,"status":753,"jurisdiction":11,"summary":1842,"whoIsAffected":1843,"action":1844,"penalty":1511,"tags":1845,"sources":1849,"lastVerified":32,"recurrence":1856,"translatedLocales":1858},"lv-mun-quarterly-declaration","Latvia micro-enterprise tax (MUN)","Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th","Corrected 2026-09-08: SIAs (limited liability companies) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narrowed with effect from 2021, only individually-registered taxpayers qualify (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts); a transitional exception let SIAs that already had MUN status keep it through 2021, but Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry previously stated SIAs were included — that was wrong.","Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.","Latvia individual merchants (individuālie komersanti), individual enterprises, farm\u002Ffishing enterprises and other natural persons registered with VID as performing business activity (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts), who have opted into the MUN regime and remain within its turnover and other eligibility limits. SIAs (limited liability companies) can NOT hold micro-enterprise taxpayer status — that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) — so this entry is never relevant to an SIA, only to sole-trader-type registrations.","File the quarterly MUN declaration via VID EDS by the 15th of the month after the quarter ends, then pay the calculated micro-enterprise tax into the single tax account by the 23rd of the same month.",{"sizes":1846,"sectors":1847,"flags":1848},[18],[50],[],[1850,1853],{"title":1851,"url":1852},"Valsts ieņēmumu dienests – Mikrouzņēmumu nodokļa deklarācija","https:\u002F\u002Fwww.vid.gov.lv\u002Fen\u002Fservices\u002Fmicro-enterprise-tax-declaration",{"title":1854,"url":1855},"likumi.lv – Mikrouzņēmumu nodokļa likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F215302-mikrouznemumu-nodokla-likums",{"freq":1178,"day":1179,"note":1857},"Tax payment itself is due 8 days later, by the 23rd of the same month. Only applies to companies registered under the mikrouzņēmumu nodokļa regime, not to companies on the general\u002FUIN regime.",[34,35,36,37],{"id":1860,"regulation":1861,"title":1862,"date":1863,"status":753,"jurisdiction":11,"summary":1864,"whoIsAffected":1865,"action":1866,"penalty":1867,"tags":1868,"sources":1872,"lastVerified":271,"recurrence":1878,"translatedLocales":1880},"lv-self-employed-vsaoi-quarterly","Latvia self-employed VSAOI\u002FIIN","Latvia: self-employed person's quarterly VSAOI\u002FIIN report due by the 17th","2026-10-17","A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.","Latvia-registered self-employed individuals (sole traders, and other persons registered as veicot saimniecisko darbību, e.g. an outsourced accountant working for themselves) who pay their own VSAOI\u002FIIN rather than having an employer withhold it.","File the quarterly VSAOI\u002FIIN report via VID EDS by the 17th of the month after the quarter ends, then pay the calculated contributions into the single tax account by the 23rd of the same month. A report is not required for a quarter with no income, but the separate annual income declaration is still mandatory regardless of income.","Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties, as for other VID-administered taxes.",{"sizes":1869,"sectors":1870,"flags":1871},[18],[50],[],[1873,1875],{"title":1874,"url":1306},"likumi.lv – Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par VSAOI un IIN (MK noteikumi Nr. 827)",{"title":1876,"url":1877},"Pats.lv – Pašnodarbināto atskaites 2026. gadā: termiņi","https:\u002F\u002Fpats.lv\u002Fblog\u002Fpasnodarbinato-atskaites-termini-sagatavosana-iesniegsana-2026",{"freq":1178,"day":1311,"note":1879},"The contribution payment itself is due 8 days later, by the 23rd of the same month. Applies to persons registered as performing saimnieciskā darbība (self-employed), not to standard employees or their employers.",[34,35,36,37],{"id":1882,"regulation":1883,"title":1884,"date":1885,"status":753,"jurisdiction":11,"summary":1886,"whoIsAffected":1887,"action":1888,"penalty":1511,"tags":1889,"sources":1893,"lastVerified":271,"recurrence":1900,"translatedLocales":1902},"lv-drn-quarterly-declaration","Latvia dabas resursu nodoklis (DRN)","Latvia: natural resources tax (DRN) quarterly declaration due by the 20th","2026-10-20","Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries\u002Ftyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.","Any company liable for DRN, e.g. those placing packaged goods, batteries, tyres, or other DRN-taxable products on the Latvian market, or extracting natural resources\u002Femitting pollutants above the exempt thresholds — commonly retail, e-commerce, manufacturing and hospitality businesses.","Submit the quarterly DRN report via VID EDS by the 20th of the month following the quarter and pay the tax into the single tax account by the 23rd. If your calculated annual DRN at base rates does not exceed €142.29, you may instead report and pay once a year, by 20 January (report) \u002F 23 January (pay) of the following year.",{"sizes":1890,"sectors":1891,"flags":1892},[18,19,20,21],[75,124,125,375],[],[1894,1895,1898],{"title":1708,"url":1709},{"title":1896,"url":1897},"Valsts ieņēmumu dienests – Dabas resursu nodoklis (pārskatu iesniegšanas un nodokļa samaksas kārtība, BUJ)","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fbiezak-uzdotie-jautajumi-katalogs\u002Fdabas-resursu-nodoklis-parskatu-iesniegsanas-un-nodokla-samaksas-kartiba",{"title":1899,"url":1706},"likumi.lv – Dabas resursu nodokļa likums (consolidated text)",{"freq":1178,"day":1335,"note":1901},"Payment is due 3 days later, by the 23rd of the same month. Taxpayers whose calculated annual DRN (at base rates) is ≤ €142.29 may instead file\u002Fpay once a year, by 20\u002F23 January of the following year.",[34,35,36,37],{"id":1904,"regulation":1905,"title":1906,"date":1907,"status":753,"jurisdiction":259,"summary":1908,"whoIsAffected":1909,"action":1910,"tags":1911,"sources":1915,"lastVerified":59,"recurrence":1919,"translatedLocales":1922},"lt-gpais-quarterly-report","Lithuania packaging EPR (GPAIS)","Lithuania: quarterly packaging\u002Fproduct producer report via GPAIS due 30 days after quarter-end","2026-10-30","Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products\u002Fpackaging\u002Fwaste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.","Any business placing packaging or packaged goods on the Lithuanian market, including manufacturers, importers and distributors selling via e-commerce; obligations can be delegated to a licensed producer-responsibility organisation, but registration\u002Freporting duties remain with the business.","Track packaging\u002Fproduct volumes placed on the market each quarter in GPAIS, then confirm the auto-generated quarterly summary by the 30th day after the quarter ends (i.e. 30 April, 30 July, 30 October, 30 January).",{"sizes":1912,"sectors":1913,"flags":1914},[18,19,20,21],[75,124,125,375],[129],[1916],{"title":1917,"url":1918},"GPAIS – gpais-naujienos (system news page confirming quarterly summary generation\u002Fconfirmation deadlines)","https:\u002F\u002Fwww.gpais.eu\u002Fgpais-naujienos",{"freq":1178,"day":1920,"month":1015,"note":1921},30,"Quarterly summary (ketvirčio suvestinė) is auto-generated in GPAIS 29 days after quarter-end and must be confirmed by day 30 after quarter-end, giving deadlines of 30 April (Q1), 30 July (Q2), 30 October (Q3) and 30 January (Q4, following year). GPAIS has occasionally shortened this window for a specific quarter (e.g. Q3 2024 was generated on day 25\u002Fconfirmed on day 26); check GPAIS news before relying on the exact date. Only applies to businesses registered in GPAIS for packaging\u002Fproduct EPR reporting.",[34,35,36,37],{"id":1924,"regulation":1925,"title":1926,"date":1927,"status":753,"jurisdiction":238,"summary":1928,"whoIsAffected":1929,"action":1930,"tags":1931,"sources":1935,"lastVerified":769,"recurrence":1942,"translatedLocales":1944},"ee-oss-vat-return-quarterly","Estonia \u002F EU One Stop Shop (OSS) VAT","Estonia: OSS quarterly VAT return due by the end of the following month","2026-10-31","Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital\u002Fother services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.","Estonia-registered companies selling goods or digital\u002Fother services to consumers in other EU member states whose combined cross-border B2C turnover exceeds €10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.","Register for the OSS Union scheme in e-MTA once cross-border B2C sales are expected to exceed €10,000\u002Fyear (or opt in voluntarily). File the OSS VAT return and pay VAT due electronically by 30 April (Q1), 31 July (Q2), 31 October (Q3) and 31 January (Q4, following year).",{"sizes":1932,"sectors":1933,"flags":1934},[18,19,20,21],[75,74,23,124],[79,128,1147],[1936,1939],{"title":1937,"url":1938},"Maksu- ja Tolliamet (EMTA) – OSS-erikord (Union One Stop Shop scheme, quarterly taxable period)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fadmin\u002Fcontent\u002Fhandbook_article\u002F312",{"title":1940,"url":1941},"European Commission – VAT One Stop Shop: Declare and pay OSS (end-of-month-following-quarter deadline, no weekend shift)","https:\u002F\u002Fvat-one-stop-shop.ec.europa.eu\u002Fone-stop-shop\u002Fdeclare-and-pay-oss_en",{"freq":1178,"day":968,"month":1015,"note":1943},"Only applies to businesses registered for the OSS Union scheme (cross-border B2C sales of goods\u002Fservices to consumers in other EU member states above €10,000\u002Fyear, or voluntary registration below that). Deadline is always the last calendar day of the month following the quarter (30 Apr \u002F 31 Jul \u002F 31 Oct \u002F 31 Jan) and is not moved for weekends or public holidays.",[34,35,36,37],{"id":1946,"regulation":1947,"title":1948,"date":1927,"dateNote":1949,"status":753,"jurisdiction":259,"summary":1950,"whoIsAffected":1951,"action":1952,"penalty":1953,"tags":1954,"sources":1958,"lastVerified":59,"recurrence":1965,"translatedLocales":1967},"lt-oss-vat-quarterly","Lithuania VAT (EU One-Stop-Shop scheme)","Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter","Re-verified 2026-09-09: vmi.lt\u002Fevmi\u002Fpvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. \"Registravimas PVM mokėtojais, PVM mokėtojų prievolės\" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is \"mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena\" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule.","Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital\u002Fother services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.","Lithuania-established sellers who sell goods or services to consumers in other EU countries and have opted into the Union OSS scheme, instead of registering for VAT in each destination country.","If registered for OSS, prepare and submit the OSS VAT return through VMI's e-services by the last day of the month after each quarter (30 April, 31 July, 31 October, 31 January), and pay any VAT due for that quarter across all covered member states in one payment.","Late filing or payment risks late-payment interest and possible exclusion from the OSS scheme, which would then require separate VAT registration in each EU destination country.",{"sizes":1955,"sectors":1956,"flags":1957},[18,19,20,21],[75,124,23],[79,128],[1959,1962],{"title":1960,"url":1961},"EUR-Lex - VAT Directive 2006\u002F112\u002FEC (OSS provisions)","https:\u002F\u002Feur-lex.europa.eu\u002Flegal-content\u002FEN\u002FTXT\u002F?uri=CELEX:32006L0112",{"title":1963,"url":1964},"VMI - eVMI portal (PVM \u002F OSS)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002F",{"freq":1178,"day":968,"month":1015,"note":1966},"Due by the last day of the month following each calendar quarter (30 Apr for Q1, 31 Jul for Q2, 31 Oct for Q3, 31 Jan for Q4). Applies only if voluntarily registered for the EU OSS scheme; not applicable to a business that has not registered.",[34,35,36,37],{"id":1969,"regulation":1970,"title":1971,"date":1927,"dateNote":1972,"status":753,"jurisdiction":11,"summary":1973,"whoIsAffected":1974,"action":1975,"penalty":1976,"tags":1977,"sources":1981,"lastVerified":59,"recurrence":1986,"translatedLocales":1988},"lv-oss-vat-return-quarterly","Latvia \u002F EU One Stop Shop (OSS) VAT","Latvia: OSS quarterly VAT return due by the end of the following month","The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical.","Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital\u002Fother services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.","Latvia-registered companies selling goods or digital\u002Fother services to consumers in other EU member states whose combined cross-border B2C turnover exceeds EUR 10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.","Register for the OSS Union scheme in VID's EDS once cross-border B2C sales are expected to exceed EUR 10,000\u002Fyear (or opt in voluntarily). File the OSS VAT return and pay VAT due electronically by 30 April (Q1), 31 July (Q2), 31 October (Q3) and 31 January (Q4, following year).","Exclusion from the OSS scheme for repeated non-compliance, forcing VAT registration in every destination country; late-payment interest on VAT paid late",{"sizes":1978,"sectors":1979,"flags":1980},[18,19,20,21],[75,74,23,124],[79,128,1147],[1982,1984],{"title":1983,"url":1415},"likumi.lv – Pievienotās vērtības nodokļa likums (special-regime provisions)",{"title":1985,"url":1941},"European Commission – VAT One Stop Shop: Declare and pay OSS (end-of-month-following-quarter deadline)",{"freq":1178,"day":968,"month":1015,"note":1987},"Only applies to businesses registered for the OSS Union scheme (cross-border B2C sales of goods\u002Fservices to consumers in other EU member states above EUR 10,000\u002Fyear, or voluntary registration below that). Deadline is the last calendar day of the month following the quarter (30 Apr \u002F 31 Jul \u002F 31 Oct \u002F 31 Jan).",[34,35,36,37],{"id":1990,"regulation":1991,"title":1992,"date":1927,"dateNote":1993,"status":753,"jurisdiction":300,"summary":1994,"whoIsAffected":1995,"action":1996,"penalty":1997,"tags":1998,"sources":2002,"lastVerified":59,"recurrence":2006,"translatedLocales":2008},"pl-vat-oss-quarterly","Poland VAT OSS (Unijna procedura One Stop Shop)","Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarter","Re-verified 2026-09-09: the old vat-oss\u002Fprocedura-unijna-oss page 404s; OSS\u002FIOSS guidance moved to podatki.gov.pl\u002Fpozostale\u002Ftax-free-vat-refund-vap-oss-i-ioss\u002Fpunkt-kompleksowej-obslugi-oss-i-ioss (reachable), which confirms quarterly Union-scheme filing via its own unique-reference-number format (e.g. PL\u002FPLxxxxxxx\u002FQ3.2021); the end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, unchanged.","Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.","Poland-registered e-commerce and services businesses selling goods or digital\u002Fother 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.","If registered for OSS, prepare and submit the OSS VAT return through the podatki.gov.pl e-Deklaracje portal by the last day of the month after each quarter (30 April, 31 July, 31 October, 31 January), and pay the VAT due across all covered member states in one payment.","Late filing or payment risks exclusion from the OSS scheme (wyrejestrowanie z procedury OSS), which would then require separate VAT registration in each EU consumption country, plus possible penal sanctions in those countries.",{"sizes":1999,"sectors":2000,"flags":2001},[18,19,20,21],[75,124,23],[79,128],[2003],{"title":2004,"url":2005},"podatki.gov.pl - Punkt kompleksowej obsługi (OSS i IOSS)","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpozostale\u002Ftax-free-vat-refund-vap-oss-i-ioss\u002Fpunkt-kompleksowej-obslugi-oss-i-ioss",{"freq":1178,"day":968,"note":2007},"Due by the last day of the month following each calendar quarter (30 Apr for Q1, 31 Jul for Q2, 31 Oct for Q3, 31 Jan for Q4). Only applies to businesses voluntarily registered for the OSS Union scheme.",[34,86],{"id":2010,"regulation":162,"title":2011,"date":2012,"dateNote":2013,"status":753,"jurisdiction":66,"summary":2014,"whoIsAffected":2015,"action":2016,"penalty":2017,"tags":2018,"sources":2022,"lastVerified":59,"translatedLocales":2028},"ai-act-legacy-watermarking-grace-end","AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators","2026-12-02","Grace period introduced by the Digital Omnibus on AI (Reg. 2026\u002F1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus","Generative AI systems that were already on the market before 2 August 2026 get until 2 December 2026 to implement machine-readable marking and detection of AI-generated output. From the same date AI systems built to generate non-consensual intimate or sexual imagery are prohibited outright.","Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.","Confirm that every generative feature you provide emits watermarks or provenance metadata by 2 December 2026. Check vendor roadmaps if you resell or embed third-party generators. Remove or block any functionality that could generate intimate imagery of real people.","Up to €15M or 3% of worldwide turnover; prohibited practices up to €35M or 7%",{"sizes":2019,"sectors":2020,"flags":2021},[18,19,20,21],[74,76,50],[174],[2023,2025],{"title":2024,"url":178},"European Commission – AI Act regulatory framework (timeline incl. AI Omnibus)",{"title":2026,"url":2027},"Praxikon – Digital Omnibus: what changes and what still applies","https:\u002F\u002Fwww.praxikon.com\u002Fen\u002Fposts\u002Fdigital-omnibus-high-risk-postponement-december-2027",[34,85,86,87,88,89,35,36,37],{"id":2030,"regulation":2031,"title":2032,"date":2012,"status":753,"jurisdiction":66,"summary":2033,"whoIsAffected":2034,"action":2035,"penalty":2036,"tags":2037,"sources":2041,"lastVerified":59,"translatedLocales":2051},"platform-work-directive-transposition","Platform Work Directive","Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally","Directive (EU) 2024\u002F2831 must be transposed by 2 December 2026. Digital labour platforms face a rebuttable presumption that their workers are employees where the platform controls the work, must be transparent about automated monitoring and decision systems, keep humans in the loop for decisions like account suspension, and may not process certain personal data (emotions, private chats).","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.","Assess whether your contractors would be presumed employees under the national test and budget for reclassification. Document every automated system that affects pay, tasks or access, prepare worker-facing explanations, and set up human review of significant decisions. Track your Member State's transposition law.","Set nationally; reclassification costs and back-payments of social contributions",{"sizes":2038,"sectors":2039,"flags":2040},[18,19,20,21],[74,200,23,375],[78,103,174],[2042,2045,2048],{"title":2043,"url":2044},"EUR-Lex summary – Working conditions in platform work (Directive 2024\u002F2831)","https:\u002F\u002Feur-lex.europa.eu\u002FEN\u002Flegal-content\u002Fsummary\u002Fworking-conditions-in-platform-work.html",{"title":2046,"url":2047},"European Commission – The future of work (Platform Work Directive)","https:\u002F\u002Femployment-social-affairs.ec.europa.eu\u002Fpolicies-and-activities\u002Frights-work\u002Ffuture-work_en",{"title":2049,"url":2050},"Ius Laboris – Platform Work Directive: which countries have implemented?","https:\u002F\u002Fiuslaboris.com\u002Finsights\u002Feu-platform-work-directive-which-countries-have-implemented\u002F",[34,85,86,87,88,89,35,36,37],{"id":2053,"regulation":2054,"title":2055,"date":2056,"status":753,"jurisdiction":66,"summary":2057,"whoIsAffected":2058,"action":2059,"penalty":2060,"tags":2061,"sources":2065,"lastVerified":59,"translatedLocales":2075},"product-liability-directive-software","Product Liability Directive","New Product Liability Directive applies: strict liability extends to software, AI and digital services","2026-12-09","Directive (EU) 2024\u002F2853 must be transposed by 9 December 2026 and applies to products placed on the market after that date. Software (including SaaS and AI), digital manufacturing files and related services count as products; missing security updates can make a product defective. Courts can order disclosure of evidence and presume defectiveness in complex cases. Free open-source software outside commercial activity is excluded.","Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.","Review product liability insurance to cover software and cyber-related defects. Set up a security-update policy and document it. Keep technical documentation and test records so you can respond to disclosure orders. Importers: make sure non-EU suppliers have an EU authorised representative, otherwise you carry the liability.","No fines – unlimited civil liability for death, injury, property damage and data loss",{"sizes":2062,"sectors":2063,"flags":2064},[18,19,20,21],[74,126,125,75,124],[867,79,129,174],[2066,2069,2072],{"title":2067,"url":2068},"EUR-Lex – Directive (EU) 2024\u002F2853 on liability for defective products","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2024\u002F2853\u002Foj\u002Feng",{"title":2070,"url":2071},"European Commission – EU adapts product liability rules to digital age and circular economy","https:\u002F\u002Fcommission.europa.eu\u002Fnews-and-media\u002Fnews\u002Feu-adapts-product-liability-rules-digital-age-and-circular-economy-2024-12-09_en",{"title":2073,"url":2074},"Gibson Dunn – EU Product Liability Directive: software, AI and supply chains","https:\u002F\u002Fwww.gibsondunn.com\u002Feu-product-liability-directive-responding-to-software-ai-and-complex-supply-chains\u002F",[34,85,86,87,88,89,35,36,37],{"id":2077,"regulation":2078,"title":2079,"date":2080,"dateNote":2081,"status":753,"jurisdiction":66,"summary":2082,"whoIsAffected":2083,"action":2084,"tags":2085,"sources":2089,"lastVerified":904,"translatedLocales":2096},"eudi-wallet-member-states-launch","eIDAS 2","EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it","2026-12-24","24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024\u002F1183); the Commission communicates it as 'end of 2026'","Each EU country must provide at least one certified EU Digital Identity Wallet so citizens and businesses can identify themselves, sign documents with qualified e-signatures and share verified attributes (company registration, licences) across the EU. Public administrations must accept it for online services.","No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC\u002Fonboarding should prepare to accept wallet-based identification.","Plan wallet acceptance in customer onboarding and e-signature flows (OpenID4VP \u002F OpenID4VCI standards). Check whether your national wallet offers business attributes you could use for procurement, banking or licensing.",{"sizes":2086,"sectors":2087,"flags":2088},[18,19,20,21],[50],[330,633,79],[2090,2093],{"title":2091,"url":2092},"European Commission – European Digital Identity (eIDAS) Regulation","https:\u002F\u002Fdigital-strategy.ec.europa.eu\u002Fen\u002Fpolicies\u002Feudi-regulation",{"title":2094,"url":2095},"EADTrust – EUDI Wallet: December 2026 deadline","https:\u002F\u002Fwww.eadtrust.eu\u002Fen\u002Fblog\u002Fdecember-2026-deadline-eudi-wallet\u002F",[34,85,86,87,88,89,35,36,37],{"id":2098,"regulation":2099,"title":2100,"date":2101,"dateNote":2102,"status":777,"jurisdiction":66,"summary":2103,"whoIsAffected":2104,"action":2105,"penalty":2106,"tags":2107,"sources":2112,"lastVerified":59,"changes":2119,"translatedLocales":2125},"eudr-large-medium-operators","EUDR","EU Deforestation Regulation: due diligence applies for large and medium operators and traders","2026-12-30","Postponed twice; latest by Regulation (EU) 2025\u002F2650 (OJ 2025-12-23) from 2025-12-30 to 2026-12-30. Tag scoping clarified 2026-09-08: sectors\u002Fflags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer\u002Fexporter in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.","Companies placing cattle, cocoa, coffee, palm oil, rubber, soy or wood (and derived products such as furniture, paper, leather, chocolate, tyres) on the EU market or exporting them must prove the goods are deforestation-free and legally produced, with geolocation of plots, and file a due diligence statement in the EU information system.","ONLY medium and large importers, manufacturers, traders and exporters that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports\u002Fexports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods is out of scope even though the sector\u002Fflag tags below cannot fully exclude that profile.","Map which SKUs fall under the EUDR annex. Collect supplier geolocation data and legality evidence, run a risk assessment per country of origin, and register in the EU Information System to submit due diligence statements. Downstream traders can reference upstream statement numbers.","Fines of at least 4% of EU turnover, confiscation of goods and revenues, temporary exclusion from public procurement",{"sizes":2108,"sectors":2109,"flags":2111},[20,21],[539,125,124,75,2110],"construction",[129,1147],[2113,2116],{"title":2114,"url":2115},"European Commission Access2Markets – EUDR delay until December 2026","https:\u002F\u002Ftrade.ec.europa.eu\u002Faccess-to-markets\u002Fen\u002Fnews\u002Fdelay-until-december-2026-and-other-developments-implementation-eudr-regulation",{"title":2117,"url":2118},"CMS – EU resets the countdown on the EUDR","https:\u002F\u002Fcms.law\u002Fen\u002Fdeu\u002Flegal-updates\u002Feu-resets-the-countdown-on-the-eudr-and-postpones-the-regulation-once-again",[2120],{"recorded":271,"kind":2121,"from":2122,"to":2101,"act":2123,"actDate":2124},"postponed","2025-12-30","Regulation (EU) 2025\u002F2650","2025-12-23",[34,85,86,87,88,89,35,36,37],{"id":2127,"regulation":2128,"title":2129,"date":2130,"status":753,"jurisdiction":143,"summary":2131,"whoIsAffected":2132,"action":2133,"penalty":2134,"tags":2135,"sources":2139,"lastVerified":59,"recurrence":2146,"translatedLocales":2148},"de-jahresabschluss-offenlegung-yearly","Germany financial statement disclosure","Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister","2026-12-31","Corporations (GmbH, UG (haftungsbeschränkt), and GmbH & Co. KG) must file their annual financial statements for disclosure via the Unternehmensregister\u002FBundesanzeiger within 12 months of their balance-sheet date (§325 Abs. 1a HGB); for a calendar-year company that means by 31 December of the following year. Small and micro companies (Kleinstkapitalgesellschaften, §267\u002F§267a HGB) may use reduced formats or, for micro companies, simple deposit (Hinterlegung) instead of full publication, but the 12-month deadline itself still applies.","GmbH, UG (haftungsbeschränkt) and other capital companies (and qualifying GmbH & Co. KG) registered in Germany; sole traders (Einzelunternehmen) and standard partnerships are generally not subject to this HGB disclosure duty.","Prepare the annual financial statements after the fiscal year end and file them for disclosure (Offenlegung) or, if eligible as a Kleinstkapitalgesellschaft, deposit (Hinterlegung) them via the Bundesanzeiger\u002FUnternehmensregister portal within 12 months of the balance-sheet date.","Ordnungsgeld (administrative fine) proceedings by the Bundesamt für Justiz starting at a minimum of €2,500, escalating and repeatable for continued non-compliance (§335 HGB).",{"sizes":2136,"sectors":2137,"flags":2138},[18,19,20,21],[50],[],[2140,2143],{"title":2141,"url":2142},"gesetze-im-internet.de – HGB §325 (Offenlegung)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fhgb\u002F__325.html",{"title":2144,"url":2145},"Unternehmensregister – company disclosure filing portal","https:\u002F\u002Fwww.unternehmensregister.de\u002Fureg\u002F",{"freq":967,"day":968,"month":750,"note":2147},"12 months after the balance-sheet date; shown here for a calendar-year (31 December) fiscal year end.",[34,85],{"id":2150,"regulation":140,"title":2151,"date":2152,"dateNote":2153,"status":753,"jurisdiction":143,"summary":2154,"whoIsAffected":2155,"action":2156,"tags":2157,"sources":2161,"lastVerified":59,"translatedLocales":2170},"de-einvoicing-issuing-800k","Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices","2027-01-01","Receiving structured e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG). Businesses at or below €800,000 prior-year turnover may still send paper or non-EN16931 electronic invoices (with recipient consent) until 2027-12-31 (§27 Abs. 38 Satz 2 UStG).","From 1 January 2027 companies whose 2026 turnover exceeded €800,000 must issue domestic B2B invoices as structured e-invoices (EN 16931 – XRechnung or ZUGFeRD 2.x); PDF and paper are no longer allowed for them. Exceptions: invoices under €250, tickets, and Kleinunternehmer.","German-established businesses above the €800,000 turnover line (many small and all medium\u002Flarge companies) invoicing other German businesses.","Check your 2026 turnover against the threshold. Configure your ERP to produce XRechnung or ZUGFeRD e-invoices and agree delivery channels (e-mail, Peppol, portal) with customers. Ensure incoming e-invoices are archived unchanged in their structured form (GoBD).",{"sizes":2158,"sectors":2159,"flags":2160},[19,20,21],[50],[151],[2162,2165,2167],{"title":2163,"url":2164},"gesetze-im-internet.de – UStG §27 Abs. 38 (transitional provisions for mandatory e-invoicing)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fustg_1980\u002F__27.html",{"title":2166,"url":158},"Bundesfinanzministerium – BMF-Schreiben 2025-10-15: Einführung der obligatorischen E-Rechnung",{"title":2168,"url":2169},"e-rechnung-bund.de – E-Rechnung zwischen Unternehmen (B2B)","https:\u002F\u002Fwww.e-rechnung-bund.de\u002Fe-rechnung\u002Fe-rechnung-zwischen-unternehmen-b2b\u002F",[34,85,86,87,88,89,35,36,37],{"id":2172,"regulation":427,"title":2173,"date":2152,"status":753,"jurisdiction":143,"summary":2174,"whoIsAffected":430,"action":2175,"tags":2176,"sources":2180,"lastVerified":59,"translatedLocales":2184},"de-minimum-wage-2027","Germany: statutory minimum wage rises to €14.60\u002Fhour","The statutory minimum wage rises again on 1 January 2027, to €14.60 gross per hour, the second step confirmed by the same Fünfte Mindestlohnanpassungsverordnung (MiLoV5), published in the Bundesgesetzblatt on 2025-11-07. Unlike some earlier cycles, both the 2026 and 2027 steps are already fixed by regulation, not merely proposed.","Budget the 2027 payroll increase now; re-check minijob hour limits against the new hourly rate; review any pay bands or apprentice-related minimums pegged to the statutory minimum.",{"sizes":2177,"sectors":2178,"flags":2179},[18,19,20,21],[50],[103],[2181,2182],{"title":441,"url":442},{"title":2183,"url":439},"BMAS – Mindestlohn steigt zum 1. Januar 2026 auf 13,90 Euro (also confirms the 2027-01-01 \u002F €14.60 step)",[34,85],{"id":2186,"regulation":319,"title":2187,"date":2152,"dateNote":2188,"status":2189,"jurisdiction":238,"summary":2190,"whoIsAffected":2191,"action":2192,"tags":2193,"sources":2197,"lastVerified":769,"translatedLocales":2202},"ee-einvoicing-b2b-mandate-2027-proposed","Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027","PROPOSED, not adopted: the Ministry of Finance published a notice of intent (väljatöötamiskavatsus) to amend the Käibemaksuseadus (VAT Act) to require e-invoices for VAT-registered B2B transactions and remove the current €1,000 threshold for declaring individual transactions in the VAT return annex, targeting entry into force from 2027. As of 2026-09-08 this is still an early-stage draft notice, not a bill submitted to the Riigikogu — do not treat 2027 as confirmed.","proposed","The Ministry of Finance is drafting a VAT Act amendment that would make structured e-invoices mandatory for domestic B2B transactions between VAT-registered businesses and require all invoices (not just those above €1,000) to be declared in the VAT return annex, aimed at closing an estimated multi-million-euro VAT collection gap.","All Estonian VAT-registered businesses issuing or receiving domestic B2B invoices, if and when the amendment is adopted.","No action required yet — this is a draft notice of intent, not law. Track the Käibemaksuseadus amendment through the Ministry of Finance (fin.ee) and the Riigikogu legislative process before assuming a 2027 e-invoicing mandate applies; continue operating under the current buyer's-right regime (see ee-einvoicing-buyer-right) in the meantime.",{"sizes":2194,"sectors":2195,"flags":2196},[18,19,20,21],[50],[151],[2198,2201],{"title":2199,"url":2200},"Rahandusministeerium – Rahandusministeerium esitas ettepanekud käibemaksulaekumise parandamiseks","https:\u002F\u002Fwww.fin.ee\u002Fuudised\u002Frahandusministeerium-esitas-ettepanekud-kaibemaksulaekumise-parandamiseks",{"title":339,"url":340},[34,35,36,37],{"id":2204,"regulation":664,"title":2205,"date":2152,"dateNote":2206,"status":2189,"jurisdiction":238,"summary":2207,"whoIsAffected":2208,"action":2209,"tags":2210,"sources":2214,"lastVerified":769,"translatedLocales":2218},"ee-minimum-wage-2027-proposed","Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage","PROPOSED, not confirmed: the 2023 good-faith agreement between the Ministry of Economic Affairs and Communications, the Estonian Trade Union Confederation and the Estonian Employers' Confederation targets a minimum wage equal to 50% of the average gross wage by 2027 (stepped: 42.5% in 2024, 45% in 2025, 47.5% in 2026). No euro figure or effective date for 2027 has been agreed as of 2026-09-08; the 2026 figure itself was only settled via state conciliation in February 2026 (effective April, not January), so the 2027 timeline is uncertain.","Estonia's minimum wage is due to reach 50% of the average gross wage in 2027 under a multi-year good-faith agreement, but the exact euro amount and effective date are set by social partners each autumn\u002Fwinter and have not yet been agreed for 2027.","Every employer in Estonia with staff on or near the minimum wage.","Do not update payroll yet for a specific 2027 figure. Track the negotiation round between the Estonian Trade Union Confederation, the Estonian Employers' Confederation and the Ministry of Economic Affairs and Communications (mkm.ee) for the confirmed 2027 figure and effective date.",{"sizes":2211,"sectors":2212,"flags":2213},[18,19,20,21],[50],[103],[2215],{"title":2216,"url":2217},"Sotsiaalministeerium – Alampalga kokkulepe sai allkirjad (good-faith agreement, 2024-2027 path)","https:\u002F\u002Fwww.sm.ee\u002Fuudised\u002Falampalga-kokkulepe-sai-allkirjad",[34,35,36,37],{"id":2220,"regulation":449,"title":2221,"date":2152,"dateNote":2222,"status":753,"jurisdiction":259,"summary":2223,"whoIsAffected":453,"action":2224,"tags":2225,"sources":2229,"lastVerified":463,"translatedLocales":2232},"lt-minimum-wage-2027","Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245","Confirmed by Government Resolution No. 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The minimum hourly wage (MVA) will be €7.61.","Lithuania's minimum monthly wage (MMA) will rise to €1,245 from 1 January 2027 (from €1,153 in 2026), with the minimum hourly rate (MVA) rising to €7.61, per a Government resolution adopted 1 July 2026.","Budget 2027 payroll for the €1,245 monthly \u002F €7.61 hourly minimum ahead of 1 January 2027.",{"sizes":2226,"sectors":2227,"flags":2228},[18,19,20,21],[50],[103],[2230],{"title":2231,"url":462},"VMI – Dėl minimaliosios mėnesinės algos dydžio 2027 metais",[34,35,36,37],{"id":2234,"regulation":508,"title":2235,"date":2152,"dateNote":2236,"status":2189,"jurisdiction":11,"summary":2237,"whoIsAffected":511,"action":2238,"tags":2239,"sources":2243,"lastVerified":904,"translatedLocales":2246},"lv-minimum-wage-2027-proposed","Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835","PROPOSED, not confirmed: the Ministry of Finance's 2024 multi-year plan targets €820 for 2027 (after €780 in 2026), but the Ministry of Welfare's 2026 recalculation under the standard 46%-of-average-wage formula proposes €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2027 figure; historically the decision is taken in the autumn budget process (the 2026 figure of €780 was set that way in 2025). Do not treat either number as final.","Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.","Do not update payroll systems yet. Track the Cabinet's autumn 2026 budget decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before changing contracts or payroll settings.",{"sizes":2240,"sectors":2241,"flags":2242},[18,19,20,21],[50],[103],[2244],{"title":2245,"url":523},"Labklājības ministrija – Minimum monthly wage (official page, background and formula)",[34,35,36,37],{"id":2248,"regulation":2249,"title":2250,"date":2152,"dateNote":2251,"status":753,"jurisdiction":300,"summary":2252,"whoIsAffected":2253,"action":2254,"penalty":2255,"tags":2256,"sources":2260,"lastVerified":271,"translatedLocales":2270},"pl-jpk-cit-final-phase-2027","Poland JPK_CIT \u002F JPK_KR_PD (structured accounting books)","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.","From fiscal years starting after 31 December 2026, all remaining CIT taxpayers in Poland (those not already captured by the 2025 or 2026 phases) must keep their statutory accounting books in electronic form and submit them to the tax office in the JPK_KR_PD structured format, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.","Polish CIT taxpayers, including smaller companies and non-legal-person entities keeping accounting books, not already brought into scope by the 2025 (large taxpayers\u002Ftax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases.","Confirm which JPK_CIT phase applies to your entity based on your CIT-payer category (note: VAT-registered CIT payers may already be in an earlier phase than this entry's 2027 date -- see dateNote), and check that your accounting software can export the JPK_KR_PD and JPK_ST_KR structures (which also carry KSeF invoice numbers and counterparty NIP data). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01), the first structured submission is due by the end of the 7th month after the relevant fiscal year ends (not alongside CIT-8 as before) -- plan accordingly.","Standard Tax Ordinance (Ordynacja podatkowa) penalties for late or incorrect JPK filings, plus increased tax-audit exposure since the tax authority can cross-check JPK_KR_PD data against KSeF invoices.",{"sizes":2257,"sectors":2258,"flags":2259},[18,19,20,21],[50],[],[2261,2264,2267],{"title":2262,"url":2263},"podatki.gov.pl – Jednolity Plik Kontrolny (JPK)","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpodatki-firmowe\u002Fjednolity-plik-kontrolny",{"title":2265,"url":2266},"Crowe Poland – New JPK structures and deadlines","https:\u002F\u002Fwww.crowe.com\u002Fpl\u002Fen-us\u002Finsights\u002Fnew-jpk-structures-and-deadlines",{"title":2268,"url":2269},"api.sejm.gov.pl – Ustawa z dnia 15 maja 2026 r. o zmianie ustawy o CIT (Dz.U. 2026 poz. 779), JPK_CIT 7-month deadline","https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2026\u002F779",[34,86],{"id":2272,"regulation":682,"title":2273,"date":2152,"status":753,"jurisdiction":300,"summary":2274,"whoIsAffected":2275,"action":2276,"penalty":2277,"tags":2278,"sources":2282,"lastVerified":271,"translatedLocales":2285},"pl-ksef-micro-entrepreneurs-2027","Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start","Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors.","The smallest Polish sole traders and micro companies; all Polish businesses regarding penalties.","Micro-firms: choose a free or low-cost KSeF-compatible invoicing app (the Ministry's own e-mikrofirma tool works) and obtain authentication before January 2027. Everyone else: audit your 2026 KSeF invoices for errors before penalties apply.","Fines for issuing invoices outside KSeF from 2027",{"sizes":2279,"sectors":2280,"flags":2281},[18],[50],[151],[2283,2284],{"title":695,"url":696},{"title":698,"url":699},[34,86],{"id":2287,"regulation":575,"title":2288,"date":2152,"dateNote":2289,"status":753,"jurisdiction":300,"summary":2290,"whoIsAffected":578,"action":2291,"tags":2292,"sources":2296,"lastVerified":59,"penalty":580,"changes":2304,"translatedLocales":2307},"pl-minimum-wage-2027-proposed","Poland: 2027 minimum wage set at PLN 4,950 gross per month","Set by Rozporządzenie Rady Ministrów of 14 September 2026 (Dz.U. 2026 poz. 1213, published 2026-09-15, in force 2027-01-01) after the Social Dialogue Council did not agree on a joint position. The government kept its June proposal; the unions had asked for PLN 5,200.","Poland's minimum monthly wage for full-time work is PLN 4,950 gross from 1 January 2027 (up from PLN 4,806 in 2026), and the minimum hourly rate for specified civil-law contracts is PLN 32.30 (up from PLN 31.40), set by a Council of Ministers regulation of 14 September 2026.","Update payroll to at least PLN 4,950 monthly \u002F PLN 32.30 hourly for pay from 1 January 2027, including pro-rata amounts for part-time staff. The minimum wage also feeds other statutory amounts (some ZUS contribution floors, allowances, severance caps), so check downstream calculations too.",{"sizes":2293,"sectors":2294,"flags":2295},[18,19,20,21],[50],[103],[2297,2300,2301],{"title":2298,"url":2299},"Dziennik Ustaw 2026 poz. 1213 – Rozporządzenie Rady Ministrów z 14 września 2026 r. w sprawie wysokości minimalnego wynagrodzenia za pracę oraz minimalnej stawki godzinowej w 2027 r.","https:\u002F\u002Fdziennikustaw.gov.pl\u002FDU\u002F2026\u002F1213",{"title":587,"url":588},{"title":2302,"url":2303},"PIT.pl – Płaca minimalna na 2027 rok coraz bliżej. Ostateczna decyzja do 15 września","https:\u002F\u002Fwww.pit.pl\u002Faktualnosci\u002Fplaca-minimalna-na-2027-rok-coraz-blizej-ostateczna-decyzja-15-wrzesnia",[2305],{"recorded":59,"kind":792,"from":2189,"to":753,"act":2306,"actDate":1160},"Rozporządzenie Rady Ministrów z 14 września 2026 r. (Dz.U. 2026 poz. 1213)",[34,86],{"id":2309,"regulation":1116,"title":2310,"date":2311,"status":753,"jurisdiction":66,"summary":2312,"whoIsAffected":2313,"action":2314,"tags":2315,"sources":2319,"lastVerified":59,"translatedLocales":2324},"data-act-cloud-switching-fees-end","Data Act: cloud providers must stop charging switching and data-egress fees","2027-01-12","From this date cloud and data-processing providers may no longer charge customers for switching to another provider or for exporting their data (egress). Contracts must already allow termination and migration within 30 days, and providers must offer export in machine-readable formats.","All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.","Providers: remove egress and switching charges from price lists and contracts, and publish exit assistance terms. Customers: review cloud contracts for exit clauses and use the rules to negotiate migrations; plan any provider change for after January 2027 to avoid egress costs.",{"sizes":2316,"sectors":2317,"flags":2318},[18,19,20,21],[74,50],[542],[2320,2321],{"title":1130,"url":1131},{"title":2322,"url":2323},"Latham & Watkins – Data Act switching requirements for data processing services","https:\u002F\u002Fwww.lw.com\u002Fen\u002Finsights\u002Feu-data-act-significant-new-switching-requirements-due-to-take-effect-for-data-processing-services",[34,85,86,87,88,89,35,36,37],{"id":2326,"regulation":2327,"title":2328,"date":2329,"status":753,"jurisdiction":66,"summary":2330,"whoIsAffected":2331,"action":2332,"penalty":2333,"tags":2334,"sources":2338,"lastVerified":59,"translatedLocales":2342},"machinery-regulation-applies","Machinery Regulation","Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software","2027-01-20","Regulation (EU) 2023\u002F1230 applies to all machinery placed on the EU market from 20 January 2027 with no transition. It adds requirements for software safety, protection against malicious tampering, self-evolving (AI) behaviour, digital instructions, and mandatory third-party assessment for certain high-risk machinery categories.","Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.","Gap-assess existing machine models against Annex III essential requirements, especially cybersecurity and control-system software. Update technical files, risk assessments and declarations of conformity; check whether your product is in Annex I Part A requiring a notified body. Decide on digital vs paper instructions (paper still on request).","Set nationally; non-compliant machinery cannot be placed on the market",{"sizes":2335,"sectors":2336,"flags":2337},[18,19,20,21],[125,126,2110,539],[867,129],[2339],{"title":2340,"url":2341},"EU-OSHA – Regulation 2023\u002F1230\u002FEU on machinery","https:\u002F\u002Fosha.europa.eu\u002Fen\u002Flegislation\u002Fdirective\u002Fregulation-20231230eu-machinery",[34,85,86,87,88,89,35,36,37],{"id":2344,"regulation":2345,"title":2346,"date":2347,"dateNote":2348,"status":753,"jurisdiction":300,"summary":2349,"whoIsAffected":2350,"action":2351,"penalty":2352,"tags":2353,"sources":2357,"lastVerified":59,"recurrence":2361,"translatedLocales":2363},"pl-pit-annual-info-returns-jan31","Poland PIT employer annual information returns","Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)","2027-01-31","Re-verified 2026-09-09: the old dla-pracodawcy-platnika\u002Fobowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl\u002Fpodatki-osobiste\u002Fpit\u002Fplatnik, which states \"PIT-11, PIT-R sporządź i prześlij: do urzędu skarbowego – do końca stycznia roku następującego po roku podatkowym\", confirming the 31 January electronic-filing deadline.","Employers acting as PIT withholding agents (płatnik) must electronically submit the annual PIT-11 statements (one per employee, covering salary and PIT advances withheld during the year), plus the aggregate PIT-4R return (employee PIT advances) and PIT-8AR return (flat-rate withholding tax, if applicable) to the tax office by 31 January of the following year.","Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.","Close out the year's payroll records, generate PIT-11 statements for each employee and the aggregate PIT-4R (and PIT-8AR if applicable), and submit them electronically via e-Deklaracje\u002Fe-Urząd Skarbowy to the tax office by 31 January.","Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.",{"sizes":2354,"sectors":2355,"flags":2356},[18,19,20,21],[50],[103],[2358],{"title":2359,"url":2360},"podatki.gov.pl - Płatnik (obowiązki płatnika PIT)","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpodatki-osobiste\u002Fpit\u002Fplatnik\u002F",{"freq":967,"day":968,"month":1835,"note":2362},"Covers the prior calendar year's payroll. This is the tax-office copy only; the employee copy of PIT-11 has a separate, later deadline - see pl-pit11-employee-copy-feb-end.",[34,86],{"id":2365,"regulation":2366,"title":2367,"date":2347,"dateNote":2368,"status":753,"jurisdiction":300,"summary":2369,"whoIsAffected":2370,"action":2371,"penalty":2372,"tags":2373,"sources":2377,"lastVerified":59,"recurrence":2381,"translatedLocales":2383},"pl-zus-iwa-annual","Poland ZUS IWA accident-insurance information","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.","Employers that reported an average of at least 10 people to accident insurance per month in the prior calendar year (and were registered for accident insurance for at least one person on at least one day in January of the current year) must submit the ZUS IWA information form by 31 January, used to set their individual accident-insurance contribution rate.","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.","Check whether average accident-insurance coverage reached 10 persons\u002Fmonth in the prior year; if so, prepare and submit the ZUS IWA form electronically via the Płatnik\u002FPUE system by 31 January.","The employer's individual accident-insurance contribution rate is increased by 50% for the following contribution year if ZUS IWA is not submitted on time.",{"sizes":2374,"sectors":2375,"flags":2376},[19,20,21],[50],[103],[2378],{"title":2379,"url":2380},"ZUS - Kto i jak wypełnia informację ZUS IWA","https:\u002F\u002Fwww.zus.pl\u002Ffirmy\u002Frozliczenia-z-zus\u002Fskladanie-zus-iwa",{"freq":967,"day":968,"month":1835,"note":2382},"Only due if the payer reported an average of at least 10 people to accident insurance per month throughout the prior calendar year and covered at least 1 person on at least 1 day in January of the current year.",[34,86],{"id":2385,"regulation":2386,"title":2387,"date":2388,"dateNote":2389,"status":753,"jurisdiction":259,"summary":2390,"whoIsAffected":2391,"action":2392,"penalty":2393,"tags":2394,"sources":2398,"lastVerified":463,"recurrence":2405,"translatedLocales":2408},"lt-gpm312-annual-report","Lithuania GPM (annual report of income paid to individuals)","Lithuania: annual report of income paid to individuals (GPM312), due 15 February","2027-02-15","Re-verified 2026-09-09: confirmed via VMI's own \"GPM312 pildymo tvarka\" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due \"iki kitų metų vasario 15 dienos\" (by 15 February of the following year), matching the existing date.","Employers and other payers of income to individuals in Lithuania must file an annual information return (GPM312) summarising all A-class and B-class income paid to natural persons during the calendar year, separate from the monthly GPM313 withholding declarations.","Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).","Compile the annual summary of income paid to individuals during the previous calendar year and file the GPM312 return with VMI via EDS by 15 February.","Late-filing fines and interest under the Law on Tax Administration.",{"sizes":2395,"sectors":2396,"flags":2397},[18,19,20,21],[50],[103],[2399,2402],{"title":2400,"url":2401},"e-seimas - Gyventojų pajamų mokesčio įstatymas","https:\u002F\u002Fe-seimas.lrs.lt\u002Fportal\u002FlegalAct\u002Flt\u002FTAD\u002FTAIS.171369",{"title":2403,"url":2404},"VMI - Pajamos \u002F išmokos ir jų deklaravimas","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fpajamos-ismokos-ir-j%C5%B3-deklaravimas",{"freq":967,"day":1179,"month":2406,"note":2407},2,"Due 15 February for the preceding calendar year's payments to individuals.",[34,35,36,37],{"id":2410,"regulation":2411,"title":2412,"date":2413,"status":753,"jurisdiction":66,"summary":2414,"whoIsAffected":2415,"action":2416,"penalty":2417,"tags":2418,"sources":2422,"lastVerified":271,"translatedLocales":2429},"battery-passport-qr","Battery Regulation","Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh","2027-02-18","Under Regulation (EU) 2023\u002F1542 every EV battery, light means of transport battery (e-bikes, scooters) and industrial battery over 2 kWh placed on the market must carry a QR code linking to a digital battery passport with data on chemistry, carbon footprint, recycled content, performance and durability.","Manufacturers and importers of EV batteries, light-means-of-transport batteries (e-bikes, scooters) and industrial batteries above 2 kWh, and of products built with them (e-bikes, energy-storage systems, forklifts, EVs); distributors must check the QR code is present. Ordinary consumer batteries (e.g. AA\u002FAAA, phone or laptop batteries) and products containing only those are out of scope.","Decide who holds the passport data (you or your cell supplier) and pick a passport service provider. Collect the mandatory data set per battery model, set up unique identifiers and QR codes on the product, and plan for updating state-of-health data over the battery's life.","Set nationally; non-compliant batteries can be withdrawn from the market",{"sizes":2419,"sectors":2420,"flags":2421},[18,19,20,21],[126,125,200,537],[607,867],[2423,2426],{"title":2424,"url":2425},"European Commission – Batteries (Regulation 2023\u002F1542)","https:\u002F\u002Fenvironment.ec.europa.eu\u002Ftopics\u002Fwaste-and-recycling\u002Fbatteries_en",{"title":2427,"url":2428},"Circularise – EU battery passport regulation requirements","https:\u002F\u002Fwww.circularise.com\u002Fblogs\u002Feu-battery-passport-regulation-requirements",[34,85,86,87,88,89,35,36,37],{"id":2431,"regulation":1905,"title":2432,"date":2433,"dateNote":2434,"status":753,"jurisdiction":259,"summary":2435,"whoIsAffected":1909,"action":2436,"tags":2437,"sources":2441,"lastVerified":59,"recurrence":2444,"translatedLocales":2447},"lt-gpais-annual-report-yearly","Lithuania: annual packaging\u002Fproduct producer report via GPAIS due 19 February","2027-02-19","Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry.","Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report annually through GPAIS: the annual report for a calendar year must be generated in GPAIS by 30 January of the following year and confirmed by 19 February.","Register as a GPAIS user (directly, or via a producer-responsibility organisation), track packaging\u002Fproduct volumes placed on the market through the year, then generate the annual report in GPAIS by 30 January and confirm it by 19 February of the following year.",{"sizes":2438,"sectors":2439,"flags":2440},[18,19,20,21],[75,124,125,375],[129],[2442],{"title":2443,"url":1918},"GPAIS – gpais-naujienos (system news page confirming annual reporting deadlines)",{"freq":967,"day":2445,"month":2406,"note":2446},19,"Annual report for a calendar year is generated in GPAIS by 30 January and must be confirmed by 19 February of the following year. Retires one-off entry lt-gpais-annual-packaging-report-2027.",[34,35,36,37],{"id":2449,"regulation":2450,"title":2451,"date":2452,"dateNote":2453,"status":753,"jurisdiction":300,"summary":2454,"whoIsAffected":2455,"action":2456,"penalty":2457,"tags":2458,"sources":2462,"lastVerified":59,"recurrence":2469,"translatedLocales":2471},"pl-kobize-annual-report","Poland KOBiZE national emissions database report","Poland: annual report to the national GHG\u002Femissions database (KOBiZE) due by end of February","2027-02-28","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.","Entities operating an installation or other source that emits gases or other substances into the air (including company vehicle fleets and heating\u002Fgenerator sources above minimal thresholds) must report their prior-year emissions to KOBiZE's national database (Krajowa baza o emisjach) by the end of February.","Businesses operating emission sources in Poland - in practice this reaches far beyond heavy industry, since it covers company vehicle fleets and building heating\u002Fgenerator equipment above minor thresholds, making it a commonly overlooked obligation for ordinary office-based companies.","Inventory emission sources (vehicles, boilers, generators, etc.) used during the prior calendar year, register in the KOBiZE database if not already registered, and submit the annual report by the end of February.","Liability for an offence against the environment (wykroczenie) under the Act on the greenhouse gas emissions management system.",{"sizes":2459,"sectors":2460,"flags":2461},[18,19,20,21],[50],[],[2463,2466],{"title":2464,"url":2465},"KOBiZE - Krajowa baza o emisjach gazów cieplarnianych i innych substancji","https:\u002F\u002Fwww.kobize.pl\u002Fpl\u002Farticle\u002Fkrajowa-baza-o-emisjach-gazow-cieplarnianych-i-innych-substancji\u002Fid\u002F1232\u002Finformacja-ogolna",{"title":2467,"url":2468},"isap.sejm.gov.pl - Ustawa o systemie zarządzania emisjami gazów cieplarnianych i innych substancji","https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20091301070",{"freq":967,"day":968,"month":2406,"note":2470},"Day 31 clamps to the last day of February. Applicability depends on operating a reportable emission source (e.g. company vehicles, boilers) - confirm scope for the specific fleet\u002Fequipment before relying on this.",[34,86],{"id":2473,"regulation":2474,"title":2475,"date":2452,"dateNote":2476,"status":753,"jurisdiction":300,"summary":2477,"whoIsAffected":2478,"action":2479,"penalty":2480,"tags":2481,"sources":2485,"lastVerified":59,"recurrence":2487,"translatedLocales":2489},"pl-pit11-employee-copy-feb-end","Poland PIT employer information to employees","Poland: PIT-11 statement must be provided to each employee by the end of February","Re-verified 2026-09-09: same relocated page (podatki.gov.pl\u002Fpodatki-osobiste\u002Fpit\u002Fplatnik) states the employee copy is due \"do podatnika – do końca [lutego]\", confirming the end-of-February deadline, distinct from the 31 January tax-office filing (pl-pit-annual-info-returns-jan31).","Separately from the 31 January electronic filing to the tax office, employers must also give each employee their individual PIT-11 statement (showing salary and PIT advances withheld during the year) by the end of February, so employees can prepare their own annual PIT return.","Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.","Deliver the PIT-11 statement to each employee (electronically, e.g. via employee portal or email, or in paper form) by the last day of February, distinct from and in addition to the 31 January electronic submission to the tax office.","Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the employee on time.",{"sizes":2482,"sectors":2483,"flags":2484},[18,19,20,21],[50],[103],[2486],{"title":2359,"url":2360},{"freq":967,"day":968,"month":2406,"note":2488},"Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.",[34,86],{"id":2491,"regulation":2492,"title":2493,"date":2494,"status":753,"jurisdiction":300,"summary":2495,"whoIsAffected":2496,"action":2497,"penalty":2498,"tags":2499,"sources":2503,"lastVerified":59,"recurrence":2509,"translatedLocales":2511},"pl-bdo-annual-report-yearly","Poland BDO packaging\u002FEPR annual report","Poland: annual BDO report on packaging and products due 15 March","2027-03-15","Businesses that place packaging, packaged products, or specified products (e.g. batteries, electrical\u002Felectronic equipment, vehicles) on the Polish market, or that generate or manage waste, must file an annual report through the BDO electronic register by 15 March covering the previous calendar year, including packaging-recycling and extended-producer-responsibility (EPR) data.","Companies introducing packaging, packaged goods, batteries, electrical\u002Felectronic equipment or vehicles onto the Polish market, and waste generators\u002Fhandlers registered in BDO.","Confirm your BDO account and registration are up to date, gather packaging-placed and recycling data for the reporting year, and submit the annual report(s) (products\u002Fpackaging and, if applicable, waste) via bdo.mos.gov.pl before 15 March.","Fines under the Waste Act (Ustawa o odpadach) for failing to submit the BDO report, submitting it late, or submitting inaccurate data.",{"sizes":2500,"sectors":2501,"flags":2502},[18,19,20,21],[75,124,125,375],[],[2504,2507],{"title":2505,"url":2506},"BDO - Informacja o terminie składania sprawozdań w systemie BDO (annual report due 15 March)","https:\u002F\u002Fbdo.mos.gov.pl\u002Fnews\u002Finformacja-o-terminie-skladania-sprawozdan-w-systemie-bdo-oraz-o-tzw-sprawozdaniach-zerowych\u002F",{"title":2508,"url":383},"BDO - Baza danych o produktach i opakowaniach oraz o gospodarce odpadami (register\u002Freporting portal)",{"freq":967,"day":1179,"month":1180,"note":2510},"Report covers the prior calendar year; if 15 March falls on a weekend or public holiday the effective deadline shifts to the next business day (e.g. 16 March 2026, since 15 March 2026 was a Sunday). Retires one-off entry pl-bdo-packaging-epr-annual-report.",[34,86],{"id":2513,"regulation":2514,"title":2515,"date":2516,"status":753,"jurisdiction":238,"summary":2517,"whoIsAffected":2518,"action":2519,"penalty":2520,"tags":2521,"sources":2525,"lastVerified":769,"recurrence":2532,"translatedLocales":2534},"ee-packaging-report-yearly","Estonia packaging report (Pakendiseadus)","Estonia: annual packaging report (pakendiaruanne) due 31 March","2027-03-31","Companies that place packaged goods on the Estonian market (including through import) must report annual packaging and packaging-waste data to the national packaging register by 31 March each year, either directly or through a recognised producer-responsibility organisation. Companies placing under 20 tonnes of packaging a year are exempt from the data-audit requirement, but not from reporting itself.","Any business that packages goods for the Estonian market or imports packaged goods, from micro-companies upward; audit exemption only applies below 20 tonnes\u002Fyear.","Register as a packaging undertaking (or contract with a producer-responsibility organisation) with the packaging register, track packaging volumes placed on the market, and file the annual report by 31 March. If you place 20+ tonnes\u002Fyear, arrange the required data audit before filing.","Non-fulfilment of recycling\u002Frecovery targets triggers packaging excise tax (pakendiaktsiis) under the Pakendiaktsiisi seaduse §6 lg 5; the registrar can also apply supervisory measures for late\u002Fnon-filing under the Pakendiseadus.",{"sizes":2522,"sectors":2523,"flags":2524},[18,19,20,21],[75,124,125,375],[129],[2526,2529],{"title":2527,"url":2528},"Kliimaministeerium – Pakendiettevotjale (official packaging-obligation guidance)","https:\u002F\u002Fkliimaministeerium.ee\u002Fpakendiettevotjale",{"title":2530,"url":2531},"Riigi Teataja – Pakendiseadus (consolidated text)","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002FPakS",{"freq":967,"day":968,"month":1180,"note":2533},"Annual deadline under Pakendiseadus §24 for the previous calendar year's packaging data. Retires one-off entry ee-packaging-report-deadline.",[34,35,36,37],{"id":2536,"regulation":2537,"title":2538,"date":2516,"status":753,"jurisdiction":300,"summary":2539,"whoIsAffected":2540,"action":2541,"penalty":2542,"tags":2543,"sources":2547,"lastVerified":769,"recurrence":2551,"translatedLocales":2553},"pl-cit8-annual-return-yearly","Poland CIT-8 annual return","Poland: annual CIT-8 corporate income tax return due by 31 March","Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.","All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) with a calendar financial year.","Close the books, compute the annual CIT liability against advances already paid, and file CIT-8 electronically by 31 March. Companies whose non-calendar financial year ends on a different date must file within 3 months of their own year-end instead.","Fines under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing CIT-8 filings, plus late-payment interest under the Tax Ordinance on any balance due.",{"sizes":2544,"sectors":2545,"flags":2546},[18,19,20,21],[50],[],[2548],{"title":2549,"url":2550},"biznes.gov.pl - Zeznanie roczne osób prawnych CIT-8 (31 March deadline)","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002Fou895",{"freq":967,"day":968,"month":1180,"note":2552},"For a standard 1 Jan-31 Dec financial year; companies with a non-calendar year file within 3 months of their own year-end. Retires one-off entry pl-cit8-financial-statements-krs-filing, which is now split into this CIT-8 entry and the separate pl-financial-statements-krs-yearly entry for the KRS\u002FRDF filing.",[34,86],{"id":2555,"regulation":2556,"title":2557,"date":2516,"dateNote":2558,"status":753,"jurisdiction":300,"summary":2559,"whoIsAffected":2560,"action":2561,"penalty":2562,"tags":2563,"sources":2567,"lastVerified":59,"recurrence":2571,"translatedLocales":2573},"pl-environmental-fee-annual","Poland environmental-use fee (opłata za korzystanie ze środowiska)","Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March","Re-verified 2026-09-09 on biznes.gov.pl\u002Fpl\u002Fportal\u002Fou133 (\"Opłaty środowiskowe\"): \"Wykaz za dany rok kalendarzowy złóż do dnia 31 marca następnego roku\", confirming the 31 March deadline. The page also gives exact de-minimis thresholds: no filing required if the calculated annual fee for a given category is at or below PLN 100, and no payment required (but filing still required) at or below PLN 800, under the Prawo ochrony środowiska (2001).","Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.","Businesses operating vehicles or other emission\u002Fwater-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.","Calculate the prior year's environmental fee based on emission\u002Fwater-use sources; if above the de-minimis threshold, submit the report and pay via the marshal's office by 31 March.","Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.",{"sizes":2564,"sectors":2565,"flags":2566},[18,19,20,21],[50],[],[2568],{"title":2569,"url":2570},"biznes.gov.pl - Opłaty środowiskowe (Złóż informację o korzystaniu ze środowiska)","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002Fou133",{"freq":967,"day":968,"month":1180,"note":2572},"Covers the prior calendar year. A de-minimis exemption applies if the calculated annual fee is below a small statutory threshold - verify current threshold before relying on applicability.",[34,86],{"id":2575,"regulation":1839,"title":2576,"date":2577,"dateNote":2578,"status":753,"jurisdiction":11,"summary":2579,"whoIsAffected":2580,"action":2581,"tags":2582,"sources":2586,"lastVerified":32,"changes":2595,"translatedLocales":2599},"lv-mun-simplified-natural-persons-2027","Latvia: 10% \"beginner\" micro-enterprise tax for new sole traders selling only to individuals","2027-04-01","Adopted: Grozījumi Mikrouzņēmumu nodokļa likumā of 17.09.2026 (Latvijas Vēstnesis No. 189, 01.10.2026) add Article 7.2 and definitions in Article 1(6)-(7), applying from 2027-04-01 (Transitional Provision 46). The draft tracked here earlier was described with a 2027-01-01 start and a €25,000 turnover cap; the adopted text uses 2027-04-01 and €12,000.","From 1 April 2027 a natural person starting a \"small business activity\" (mazā saimnieciskā darbība) can pay a 10% \"beginner micro-enterprise tax\" (iesācēju mikrouzņēmumu nodoklis) on turnover instead of the general 25% micro-enterprise tax. The tax is withheld through a dedicated business-income bank account and VID pre-fills the quarterly declaration, so no separate quarterly MUN return has to be filed.","Individuals in Latvia who sell goods or services only to consumers (not to businesses), have annual turnover of at most €12,000, no employees, no other business activity, are not VAT-registered, and had no registered business activity in the two previous tax years.","If you plan to start such an activity, wait until the regime opens on 1 April 2027, then apply through your bank by opening a business-income account for the simplified tax-payment solution and confirming that you meet the conditions. Route all business receipts, including cash, through that account. Existing sole traders do not qualify and stay on their current regime.",{"sizes":2583,"sectors":2584,"flags":2585},[18],[23],[],[2587,2590,2592],{"title":2588,"url":2589},"likumi.lv – Grozījumi Mikrouzņēmumu nodokļa likumā (17.09.2026, LV 189, 01.10.2026)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F371279-grozijumi-mikrouznemumu-nodokla-likuma",{"title":2591,"url":1855},"likumi.lv – Mikrouzņēmumu nodokļa likums, redakcija uz 01.04.2027 (Article 7.2)",{"title":2593,"url":2594},"Saeima – Mazāk birokrātijas neliela apgrozījuma pakalpojumu sniedzējiem: komisija konceptuāli atbalsta izmaiņas Mikrouzņēmumu nodokļa likumā","https:\u002F\u002Fwww.saeima.lv\u002Faktualitates\u002Fsaeimas-zinas\u002F35986-mazak-birokratijas-neliela-apgrozijuma-pakalpojumu-sniedzejiem-komisija-konceptuali-atbalsta-izmainas-mikrouznemumu-nodokla-likuma",[2596,2598],{"recorded":32,"kind":792,"from":2189,"to":753,"act":2597,"actDate":769},"Grozījumi Mikrouzņēmumu nodokļa likumā (17.09.2026)",{"recorded":32,"kind":2121,"from":2152,"to":2577,"act":2597,"actDate":769},[34,35,36,37],{"id":2601,"regulation":2602,"title":2603,"date":2604,"dateNote":2605,"status":753,"jurisdiction":238,"summary":2606,"whoIsAffected":2607,"action":2608,"penalty":2609,"tags":2610,"sources":2614,"lastVerified":769,"recurrence":2618,"translatedLocales":2621},"ee-fie-income-tax-return-annual","Estonia Income Tax Act (Tulumaksuseadus)","Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April","2027-04-30","Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February.","A self-employed person (FIE) must file an annual income tax return (Vorm E) declaring business income and expenses for the previous calendar year, separate from the standard personal income tax return.","Sole proprietors (FIE) registered in Estonia, including outsourced\u002Fself-employed accountants operating without a company.","File Vorm E via e-MTA by 30 April covering the previous calendar year's business income and expenses, and pay any income tax balance due.","Coercive fine (sunniraha); interest (viivis) on any resulting income tax debt.",{"sizes":2611,"sectors":2612,"flags":2613},[18],[50],[],[2615],{"title":2616,"url":2617},"EMTA - Taxable business income (self-employed)","https:\u002F\u002Fwww.emta.ee\u002Fen\u002Fprivate-client\u002Ftaxes-and-payment\u002Ftaxable-income\u002Fbusiness-income",{"freq":967,"day":1920,"month":2619,"note":2620},4,"Self-employed person's own annual income tax return; does not apply to companies.",[34,35,36,37],{"id":2623,"regulation":951,"title":2624,"date":2604,"status":753,"jurisdiction":11,"summary":2625,"whoIsAffected":956,"action":2626,"tags":2627,"sources":2631,"lastVerified":59,"recurrence":2633,"translatedLocales":2635},"lv-epr-eee-battery-annual-report","Latvia: electrical\u002Felectronic equipment & battery producer — annual audited EPR report due 30 April","Producers registered under Latvia's extended producer responsibility (EPR) system for electrical\u002Felectronic equipment and batteries ('environmentally harmful goods') must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.","Compile your annual EEE\u002Fbattery placed-on-market data, have it audited as required by your EPR scheme, and submit the annual report to VVD (electronically, pasts@vvd.gov.lv) by 30 April covering the previous calendar year.",{"sizes":2628,"sectors":2629,"flags":2630},[18,19,20,21],[124,75,125,126],[607,129],[2632],{"title":964,"url":965},{"freq":967,"day":1920,"month":2619,"note":2634},"Covers the 1 Jan-31 Dec period; there is also a separate interim report for the 1 Jan-30 Jun period due 31 August (see lv-epr-eee-battery-interim-report).",[34,35,36,37],{"id":2637,"regulation":2638,"title":2639,"date":2604,"status":753,"jurisdiction":11,"summary":2640,"whoIsAffected":2641,"action":2642,"tags":2643,"sources":2647,"lastVerified":59,"recurrence":2649,"translatedLocales":2651},"lv-epr-packaging-annual-report","Latvia extended producer responsibility (EPR) — packaging","Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April","Producers registered under Latvia's extended producer responsibility (EPR) system for packaging and single-use tableware must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.","Latvia companies that place packaging or single-use tableware on the market and are registered producers under the EPR system. This is the producer-responsibility reporting duty owed to VVD, separate from the quarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.","Compile your annual packaging\u002Fsingle-use-tableware placed-on-market data, have it audited as required by your EPR scheme, and submit the report to VVD (electronically, pasts@vvd.gov.lv) by 30 April covering the previous calendar year.",{"sizes":2644,"sectors":2645,"flags":2646},[18,19,20,21],[124,75,125,375],[],[2648],{"title":964,"url":965},{"freq":967,"day":1920,"month":2619,"note":2650},"Only applies to registered EPR producers of packaging\u002Fsingle-use tableware; distinct from the EEE & battery EPR reports and from the DRN tax declaration.",[34,35,36,37],{"id":2653,"regulation":2654,"title":2655,"date":2604,"dateNote":2656,"status":753,"jurisdiction":300,"summary":2657,"whoIsAffected":2658,"action":2659,"penalty":2660,"tags":2661,"sources":2665,"lastVerified":1083,"recurrence":2672,"translatedLocales":2674},"pl-pit36-annual-return","Poland PIT-36\u002FPIT-36L annual return (self-employed)","Poland: PIT-36\u002FPIT-36L annual personal income tax return and payment due by 30 April","Re-verified 2026-09-09: podatki.gov.pl's \"Podatek PIT\" page confirms \"Zeznanie: PIT-36, PIT-36L i PIT-28 - złóż w terminie od 15 lutego do 30 kwietnia roku następującego po roku podatkowym\", matching the existing 30 April deadline; \u002Fpit\u002Ftwoj-e-pit\u002F remains the correct, reachable e-filing service URL.","Self-employed individuals (sole traders, JDG) taxed under the general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annual personal income tax return reconciling the year's income and advances, and pay any balance due, by 30 April of the following year. This is the single most important annual deadline for a self-employed taxpayer and was entirely absent from the existing Poland dataset entries.","Self-employed sole traders (JDG) running a business taxed on the general PIT scale or the flat 19% rate; does not apply to sp. z o.o. or other CIT taxpayers, which instead file CIT-8.","Close out the year's business income and expense records, compute the annual PIT liability against advances already paid during the year, and file PIT-36 or PIT-36L electronically (pre-filled via Twój e-PIT or self-prepared) and pay any balance due by 30 April.","Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing filing, plus late-payment interest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.",{"sizes":2662,"sectors":2663,"flags":2664},[18],[50],[],[2666,2669],{"title":2667,"url":2668},"podatki.gov.pl - PIT-36\u002FPIT-36L: zeznanie roczne","https:\u002F\u002Fwww.podatki.gov.pl\u002Fpit\u002Ftwoj-e-pit\u002F",{"title":2670,"url":2671},"isap.sejm.gov.pl - Ustawa o podatku dochodowym od osób fizycznych, Art. 45","https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU19910800350",{"freq":967,"day":1920,"month":2619,"note":2673},"Covers the prior calendar year. Applies to self-employed individuals taxed on the general scale or the 19% flat rate; those on a lump-sum (ryczałt) or tax-card scheme file a different annual return (PIT-28) with a different deadline, not covered by this entry.",[34,86],{"id":2676,"regulation":2677,"title":2678,"date":2679,"dateNote":2680,"status":753,"jurisdiction":259,"summary":2681,"whoIsAffected":2682,"action":2683,"penalty":2684,"tags":2685,"sources":2689,"lastVerified":463,"recurrence":2696,"changes":2699,"translatedLocales":2702},"lt-individual-activity-annual-income-tax","Lithuania GPM (individual activity annual income tax)","Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 1 May (3 May in 2027)","2027-05-01","Corrected 2026-11-02: VMI states the GPM311 balance is payable \"iki gegužės 1 dienos\" (by 1 May). A deadline on a weekend or public holiday moves to the next working day, which is why it fell on 2 May in 2023-2025 and on 4 May in 2026. 1 May 2027 is a Saturday, so the 2027 deadline is Monday 3 May 2027. The radar shows the statutory 1 May. The 4 May 2027 previously listed was read off Sodra's page, which carries 2026's date.","A resident individual carrying out individual activity under an individual activity certificate (individuali veikla, distinct from the simplified verslo liudijimas regime) must file an annual personal income tax return (GPM311) declaring income and allowable expenses from that activity, and pay any income tax due, by 1 May, moved to the next working day when it falls on a weekend or public holiday - 3 May 2027 for the 2026 tax year.","Self-employed individuals in Lithuania operating under an individual activity certificate, such as an outsourced accountant working as a sole trader (P3-type profile).","Prepare the annual GPM311 declaration covering the previous calendar year's individual-activity income and expenses, submit it via VMI's e-declaration system (EDS), and pay any tax due by 3 May 2027 (1 May falls on a Saturday that year).","Late-payment interest and possible fines for late or inaccurate declarations under the Law on Tax Administration.",{"sizes":2686,"sectors":2687,"flags":2688},[18],[50],[],[2690,2693,2694],{"title":2691,"url":2692},"VMI - Pajamų mokesčio sumokėjimas ir deklaravimas (metinė deklaracija GPM311)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fpajam%C5%B3-mokes%C4%8Dio-sumok%C4%97jimas-ir-deklaravimas-metin%C4%97-deklaracija-gpm311-",{"title":2400,"url":2401},{"title":2695,"url":1665},"Sodra – Vykdau individualią veiklą (cross-reference for the aligned VSD\u002FPSD settlement date)",{"freq":967,"day":1835,"month":2697,"note":2698},5,"1 May each year. 1 May is a public holiday in Lithuania, so the deadline is in practice the next working day: 3 May 2027, 2 May 2028. Applies only to individuals with an individual activity certificate, not to those on the simplified verslo liudijimas (business certificate) regime.",[2700],{"recorded":463,"kind":905,"from":2701,"to":2679},"2027-05-04",[34,35,36,37],{"id":2704,"regulation":2705,"title":2706,"date":2679,"dateNote":2707,"status":753,"jurisdiction":259,"summary":2708,"whoIsAffected":2709,"action":2710,"penalty":2711,"tags":2712,"sources":2716,"lastVerified":463,"recurrence":2719,"changes":2721,"translatedLocales":2724},"lt-individual-activity-annual-social-contributions","Lithuania VSD\u002FPSD (self-employed social insurance)","Lithuania: annual VSD and PSD contributions settlement for individual activity, due 1 May (3 May in 2027)","Corrected 2026-11-02: the settlement is due with the GPM311 return, by 1 May moved to the next working day (2 May in 2023-2025, 4 May in 2026). 1 May 2027 is a Saturday, so the 2027 deadline is Monday 3 May 2027; the radar shows the statutory 1 May. Sodra's page is not a reliable year-specific source: on 2026-11-02 one section said \"iki 2026 metų gegužės 2 d.\" and another \"iki gegužės 4 dienos\".","A self-employed individual operating under an individual activity certificate must settle their annual state social insurance (VSD) and compulsory health insurance (PSD) contributions based on declared individual-activity income for the year, alongside the annual income tax return, by 3 May 2027 for the 2026 contribution year (1 May, moved to the next working day).","Self-employed individuals in Lithuania operating under an individual activity certificate (e.g. an outsourced accountant, P3-type profile).","Calculate annual VSD\u002FPSD contributions due on individual-activity income for the previous year (minimum and maximum contribution bases apply) and settle any balance with Sodra by the date Sodra publishes for that year (3 May 2027 for the 2026 contribution year), alongside filing the GPM311 income tax return.","Late-payment interest and potential debt recovery action by Sodra.",{"sizes":2713,"sectors":2714,"flags":2715},[18],[50],[],[2717,2718],{"title":1667,"url":1668},{"title":1664,"url":1665},{"freq":967,"day":1835,"month":2697,"note":2720},"1 May each year, aligned with the GPM311 return. 1 May is a public holiday in Lithuania, so the deadline is in practice the next working day: 3 May 2027, 2 May 2028. Applies only to individuals with an individual activity certificate.",[2722,2723],{"recorded":271,"kind":905,"from":2679,"to":2701},{"recorded":463,"kind":905,"from":2701,"to":2679},[34,35,36,37],{"id":2726,"regulation":2727,"title":2728,"date":2729,"status":753,"jurisdiction":143,"summary":2730,"whoIsAffected":2731,"action":2732,"tags":2733,"sources":2737,"lastVerified":59,"recurrence":2741,"translatedLocales":2743},"de-verpackungsregister-vollstaendigkeitserklaerung-yearly","Germany packaging register (LUCID)","Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadline","2027-05-15","Producers whose prior-year packaging volumes reach the thresholds in §11 Abs. 4 VerpackG (glass ≥80 t; paper\u002Fcardboard\u002Fpaperboard ≥50 t; or combined iron metals + aluminium + plastics + beverage cartons + other composite packaging ≥30 t) must submit an audited Vollständigkeitserklärung to the ZSVR every year by 15 May for the preceding calendar year (moved to the next business day if 15 May falls on a weekend\u002Fholiday). This is a statutory deadline with no extension available.","Manufacturers\u002Ffirst distributors of packaging in Germany whose volumes exceed the §11 Abs. 4 VerpackG thresholds, typically medium\u002Flarge producers and high-volume online retailers rather than typical micro\u002Fsmall companies.","Track your packaging volumes placed on the German market by material each calendar year. If you cross a threshold, arrange for an independent auditor registered with the ZSVR to certify your Vollständigkeitserklärung and submit it via LUCID by 15 May of the following year.",{"sizes":2734,"sectors":2735,"flags":2736},[20,21],[125,75,124],[79],[2738],{"title":2739,"url":2740},"ZSVR (verpackungsregister.org) – Vollständigkeitserklärung: Frist und Schwellenwerte","https:\u002F\u002Fwww.verpackungsregister.org\u002Fsystembeteiligung-und-datenmeldung\u002Fvollstaendigkeitserklaerung",{"freq":967,"day":1179,"month":2697,"note":2742},"Only for producers above the §11 Abs. 4 VerpackG tonnage thresholds; moves to the next business day if 15 May is a weekend\u002Fholiday.",[34,85],{"id":2745,"regulation":2746,"title":2747,"date":2748,"dateNote":2749,"status":753,"jurisdiction":300,"summary":2750,"whoIsAffected":2751,"action":2752,"penalty":2753,"tags":2754,"sources":2758,"lastVerified":59,"recurrence":2762,"translatedLocales":2764},"pl-zus-health-contribution-annual-reconciliation","Poland ZUS annual health-contribution reconciliation (self-employed)","Poland: annual reconciliation of self-employed health insurance contribution due 20 May","2027-05-20","Re-verified 2026-09-09: ZUS's own news article \"Roczne rozliczenie składki zdrowotnej za 2025 r.\" states \"Dokumenty rozliczeniowe z rocznym rozliczeniem składki zdrowotnej za 2025 r. przedsiębiorca musi przekazać do ZUS do 20 maja 2026 r.\", confirming the 20 May deadline exactly.","Self-employed individuals must reconcile their actual annual health-insurance contribution (based on the year's real income, per the 2022 health-contribution reform) against the monthly amounts already paid, and report the result in the ZUS DRA\u002FRCA settlement for April, due by 20 May of the following year - a step distinct from, but timed shortly after, the PIT-36\u002F36L annual return.","Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.","After completing the annual PIT return, calculate the annual health-contribution reconciliation based on actual yearly income, report it via the April ZUS settlement documents, and pay any resulting underpayment (or request a refund\u002Fcredit of any overpayment) by 20 May.","Late-payment interest on any underpaid balance resulting from the reconciliation.",{"sizes":2755,"sectors":2756,"flags":2757},[18],[50],[],[2759],{"title":2760,"url":2761},"ZUS - Roczne rozliczenie składki zdrowotnej za 2025 r.","https:\u002F\u002Fwww.zus.pl\u002F-\u002Froczne-rozliczenie-sk%C5%82adki-zdrowotnej-za-2025-r.",{"freq":967,"day":1335,"month":2697,"note":2763},"Reconciles the prior calendar year's health contribution basis. Only applicable to self-employed payers of their own health insurance contributions.",[34,86],{"id":2766,"regulation":2767,"title":2768,"date":2769,"dateNote":2770,"status":753,"jurisdiction":259,"summary":2771,"whoIsAffected":2772,"action":2773,"tags":2774,"sources":2778,"lastVerified":59,"recurrence":2785,"translatedLocales":2787},"lt-annual-financial-statements-yearly","Lithuania Company Law (Akcinių bendrovių įstatymas)","Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline","2027-05-31","Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on\u002Fafter 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31).","Lithuanian public and private limited companies (AB\u002FUAB) must hold the annual shareholders' meeting approving the annual financial statements AND file the approved set (plus management report and, where required, auditor's\u002Fsustainability-assurance opinion) with the Centre of Registers' Legal Entities Register (JAR) within a single combined 5-month window from financial year end.","All Lithuanian akcinės bendrovės (AB) and uždarosios akcinės bendrovės (UAB) - the standard legal forms used by the great majority of Lithuanian SMEs - for financial years ending on or after 1 July 2026.","For a calendar-year company, plan the AGM and the JAR filing together for no later than 31 May of the following year. Companies with a non-calendar financial year must complete both steps within 5 months of their own year-end.",{"sizes":2775,"sectors":2776,"flags":2777},[18,19,20,21],[50],[],[2779,2782],{"title":2780,"url":2781},"e-Seimas – Akcinių bendrovių įstatymas, suvestinė redakcija nuo 2026-07-01 (Art. 24, 58; amending Act No. XV-386)","https:\u002F\u002Fe-seimas.lrs.lt\u002Frs\u002Factualedition\u002FTAIS.106080\u002FPrFlsfWljl\u002Fformat\u002FISO_PDF\u002F",{"title":2783,"url":2784},"Registrų centras – Kaip pateikti metines finansines ataskaitas Registrų centrui? Kokie nustatyti finansinės atskaitomybės pateikimo terminai?","https:\u002F\u002Fwww.registrucentras.lt\u002Flt\u002Fduk\u002Fatsakymas\u002Fkaip-pateikti-metines-finansines-ataskaitas-registru-centrui-kas-jas-gali-teikti-kokie-nustatyti-finansines-atskaitomybes-pateikimo-terminai",{"freq":967,"day":968,"month":2697,"note":2786},"5 months after financial year-end; 31 May for a standard 1 Jan-31 Dec financial year. Applies to financial years ending on\u002Fafter 2026-07-01 (Law No. XV-386); companies with a non-calendar financial year must complete AGM approval and JAR filing 5 months after their own year-end, not on this fixed calendar date. Retires one-off entry lt-annual-financial-statements-5-months-2026.",[34,35,36,37],{"id":2789,"regulation":2790,"title":2791,"date":2769,"dateNote":2792,"status":753,"jurisdiction":11,"summary":2793,"whoIsAffected":2794,"action":2795,"penalty":2796,"tags":2797,"sources":2801,"lastVerified":59,"recurrence":2808,"translatedLocales":2810},"lv-annual-report-yearly-micro-small","Latvia annual report filing","Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies","Recurring version of the former one-off entry lv-annual-report-filing-micro-small: 5 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 May for a standard 1 Jan–31 Dec financial year.","Latvia-registered micro and small companies must prepare, have members\u002Fshareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.","All Latvia-registered micro and small companies and equivalent entities (not exceeding 2 of: €4M balance sheet, €8M net turnover, 50 employees).","Close the books, get the annual report approved by shareholders\u002Fmembers, and file via VID EDS by 31 May every year (or within 5 months of a non-calendar year-end). Include an auditor's opinion if required by your statutes, size thresholds, or a shareholder decision.","Administrative liability for late filing\u002Ffailure to submit under the Gada pārskatu un konsolidēto gada pārskatu likums.",{"sizes":2798,"sectors":2799,"flags":2800},[18,19],[50],[],[2802,2805],{"title":2803,"url":2804},"Finanšu ministrija – Pagarinās gada pārskata iesniegšanas termiņu maziem uzņēmumiem (official deadline announcement)","https:\u002F\u002Fwww.fm.gov.lv\u002Flv\u002Fjaunums\u002Fpagarinas-gada-parskata-iesniegsanas-terminu-maziem-uznemumiem",{"title":2806,"url":2807},"likumi.lv – Gada pārskatu un konsolidēto gada pārskatu likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F277779-gada-parskatu-un-konsolideto-gada-parskatu-likums",{"freq":967,"day":968,"month":2697,"note":2809},"5 months after financial year-end; 31 May for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 5 months after their own year-end, not on this fixed calendar date. Retires one-off entry lv-annual-report-filing-micro-small.",[34,35,36,37],{"id":2812,"regulation":2813,"title":2814,"date":2815,"status":753,"jurisdiction":11,"summary":2816,"whoIsAffected":2817,"action":2818,"penalty":2819,"tags":2820,"sources":2824,"lastVerified":32,"recurrence":2831,"translatedLocales":2834},"lv-self-employed-annual-income-declaration","Latvia personal income tax (IIN) — annual declaration","Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June","2027-06-01","Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed\u002Fbusiness activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.","Latvian self-employed individuals\u002Fsole traders (e.g. an outsourced accountant working for themselves) and anyone else the Law On Personal Income Tax requires to file a mandatory annual declaration. For a self-employed person this is a separate, additional filing on top of their quarterly VSAOI\u002FIIN reports.","Prepare your income and expense summary for the previous calendar year and file the gada ienākumu deklarācija via VID EDS between 1 March and 1 June. Pay any additional IIN due by 23 June of the same year.","Late-filing\u002Flate-payment penalties under the Law On Personal Income Tax and the Law On Taxes and Duties (nokavējuma nauda of 0.05% per day on unpaid tax); exact late-filing fine amount not confirmed from a source fetched this session.",{"sizes":2821,"sectors":2822,"flags":2823},[18],[50],[],[2825,2828],{"title":2826,"url":2827},"likumi.lv – Par iedzīvotāju ienākuma nodokli (19. pants, gada ienākumu deklarācija)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F56880-par-iedzivotaju-ienakuma-nodokli",{"title":2829,"url":2830},"Valsts ieņēmumu dienests – Gada ienākumu deklarācija","https:\u002F\u002Fwww.vid.gov.lv\u002Flv\u002Fgada-ienakumu-deklaracija",{"freq":967,"day":1835,"month":2832,"note":2833},6,"The filing window opens 1 March of the same year; the deadline shown (1 June) is the mandatory filing date. Any additional tax due must be paid by 23 June.",[34,35,36,37],{"id":2836,"regulation":796,"title":2837,"date":2838,"dateNote":2839,"status":753,"jurisdiction":66,"summary":2840,"whoIsAffected":2841,"action":2842,"penalty":2843,"tags":2844,"sources":2848,"lastVerified":59,"translatedLocales":2856},"pay-transparency-first-gender-pay-gap-report","Pay Transparency: first gender pay gap report due for employers with 150+ employees","2027-06-07","Transposition deadline was 2026-06-07; many Member States (incl. Latvia, Poland, Germany, France) were late, so national dates may shift slightly. Employers with 100-149 staff report first by 2031-06-07","Directive (EU) 2023\u002F970 requires employers to publish pay ranges before job interviews, stop asking candidates about salary history, give workers the right to ask about average pay by category, and – for employers with 150 or more staff – report gender pay gap figures for 2026 by June 2027 (250+ annually, 150-249 every three years). Gaps above 5% without objective justification trigger a joint pay assessment.","All employers for the transparency rights; medium and large employers with 100+ workers for pay-gap reporting.","Set up objective, gender-neutral job categories and pay bands. Add pay ranges to job ads or provide them before interviews and remove salary-history questions. Employers with 150+ staff: prepare 2026 payroll data by gender and category for the June 2027 report and check the national law of your country for the exact reporting format.","Set nationally; includes fines and compensation claims with reversed burden of proof",{"sizes":2845,"sectors":2846,"flags":2847},[20,21],[50],[103],[2849,2850,2853],{"title":812,"url":813},{"title":2851,"url":2852},"Morgan Lewis – Pay Transparency Directive: deadline for transposition has passed","https:\u002F\u002Fwww.morganlewis.com\u002Fpubs\u002F2026\u002F06\u002Feu-pay-transparency-directive-the-deadline-for-transposition-has-passed-what-now",{"title":2854,"url":2855},"Ius Laboris – which countries have transposed","https:\u002F\u002Fiuslaboris.com\u002Finsights\u002Feu-pay-transparency-directive-which-countries-have-transposed\u002F",[34,85,86,87,88,89,35,36,37],{"id":2858,"regulation":467,"title":2859,"date":2860,"dateNote":2861,"status":753,"jurisdiction":259,"summary":2862,"whoIsAffected":2863,"action":2864,"tags":2865,"sources":2869,"lastVerified":463,"recurrence":2873,"translatedLocales":2875},"lt-cit-annual-return-yearly","Lithuania: annual corporate income tax return (PLN204) due 15 June","2027-06-15","Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.","Every Lithuanian company liable to corporate income tax must file its annual CIT return (PLN204 or the applicable variant) and settle any balance due by the 15th day of the 6th month after the tax period ends - 15 June for a standard calendar-year tax period - via VMI's electronic declaration system (EDS).","All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%\u002F7% and standard-rate (17%) taxpayers.","File PLN204 (or PLN204A\u002FPLN204N as applicable) electronically via VMI's EDS system and pay any CIT balance (payment code 1001) by 15 June following the tax period end. Keep advance CIT payment schedules aligned to the same annual cycle where advance CIT applies.",{"sizes":2866,"sectors":2867,"flags":2868},[18,19,20,21],[50],[],[2870],{"title":2871,"url":2872},"VMI – Kada reikia pateikti deklaraciją PLN204 ir kokiu įmokos kodu sumokėti pelno mokestį","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fkada-reikia-pateikti-deklaracija-pln204-ir-kokiu-imokos-kodu-sumoketi-pelno-mokesti-uz-2024-metu-mokestini-laikotarpi-",{"freq":967,"day":1179,"month":2832,"note":2874},"15th day of the 6th month after the tax period ends; 15 June for a standard 1 Jan-31 Dec tax period. Non-calendar tax periods follow the same 15th-of-6th-month rule from their own period end, not this fixed calendar date. Retires one-off entry lt-cit-annual-return-pln204-2027.",[34,35,36,37],{"id":2877,"regulation":2878,"title":2879,"date":2880,"status":753,"jurisdiction":238,"summary":2881,"whoIsAffected":2882,"action":2883,"penalty":2884,"tags":2885,"sources":2889,"lastVerified":769,"recurrence":2896,"translatedLocales":2898},"ee-annual-report-yearly","Estonia annual report filing","Estonia: annual report (majandusaasta aruanne) filing deadline to the business register","2027-06-30","Every company registered in Estonia must prepare, have shareholders\u002Fmembers approve, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done via the e-Business Register (e-äriregister, run by RIK). For calendar-year filers that means 30 June.","All Estonia-registered companies (OÜ, AS and other commercial entities), including micro and small companies with simplified reporting.","Close the books, get the report approved by shareholders\u002Fmembers, and file electronically via the e-Business Register (ariregister.rik.ee) within 6 months of financial year end. Include an auditor's report or review opinion if required by size thresholds or your articles of association.","Fines under Äriseadustik §71 can be imposed without prior warning for late\u002Fnon-submission; after prolonged non-submission the Business Register can start compulsory dissolution\u002Fdeletion proceedings under §60.",{"sizes":2886,"sectors":2887,"flags":2888},[18,19,20,21],[50],[],[2890,2893],{"title":2891,"url":2892},"Registrite ja Infosüsteemide Keskus (RIK) – e-Business Register: annual report submission (Majandusaasta aruanne)","https:\u002F\u002Fwww.rik.ee\u002Fet\u002Fe-ariregister\u002Fmajandusaasta-aruanne",{"title":2894,"url":2895},"Riigi Teataja – Äriseadustik (Commercial Code), consolidated text","https:\u002F\u002Fwww.riigiteataja.ee\u002Fakt\u002F%C3%84S",{"freq":967,"day":1920,"month":2832,"note":2897},"6 months after financial year-end; 30 June for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 6 months after their own year-end, not on this fixed calendar date. Retires one-off entry ee-annual-report-filing.",[34,35,36,37],{"id":2900,"regulation":2901,"title":2902,"date":2880,"dateNote":2903,"status":753,"jurisdiction":238,"summary":2904,"whoIsAffected":2905,"action":2906,"penalty":2907,"tags":2908,"sources":2912,"lastVerified":59,"recurrence":2919,"translatedLocales":2920},"ee-ubo-annual-confirmation","Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)","Estonia: annual confirmation\u002Fupdate of beneficial owner (UBO) data in the business register","Confidence: likely, not independently confirmed this session -- rik.ee's beneficial-owners page and business-register root returned 404\u002F500 to this session's fetches. Beneficial-owner data confirmation is generally handled together with the annual report submission in the e-Business Register, hence the same 30 June date as ee-annual-report-yearly; treat this as a distinct required action (confirming\u002Fupdating the UBO register entry) rather than a separate calendar deadline. The penalty figure below is as stated by the source Gemini audit and was not independently verified from a primary rik.ee\u002Friigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount.","Estonian companies must keep their beneficial owner (ultimate beneficial owner, UBO) data in the e-Business Register accurate and confirm\u002Fupdate it, in practice done alongside each annual report submission.","All companies (OU, AS, etc.) registered in the Estonian commercial register.","Review and confirm or update beneficial owner data in the e-Business Register (ariregister.rik.ee) when filing the annual report, and immediately whenever beneficial ownership changes.","Fine; exact statutory maximum not independently confirmed this session (source audit cites up to EUR 400,000 under the AML Act for registered entities failing to maintain accurate beneficial-owner data).",{"sizes":2909,"sectors":2910,"flags":2911},[18,19,20,21],[50],[],[2913,2916],{"title":2914,"url":2915},"RIK e-Business Register help – Modification and approval of beneficial owners (confirmed annually with the annual report)","https:\u002F\u002Fabiinfo.rik.ee\u002Fen\u002Fapplications-and-dashboard\u002Fchanging-data-legal-person\u002Fmodification-and-approval-beneficial-owners",{"title":2917,"url":2918},"e-Business Register (Ariregister)","https:\u002F\u002Fariregister.rik.ee\u002Feng",{"freq":967,"day":1920,"month":2832},[34,35,36,37],{"id":2922,"regulation":2099,"title":2923,"date":2880,"dateNote":2924,"status":777,"jurisdiction":66,"summary":2925,"whoIsAffected":2926,"action":2927,"penalty":2928,"tags":2929,"sources":2933,"lastVerified":59,"changes":2938,"translatedLocales":2940},"eudr-micro-small-operators","EU Deforestation Regulation: due diligence applies for micro and small enterprises","Postponed by Regulation (EU) 2025\u002F2650; micro\u002Fsmall primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors\u002Fflags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.","Micro and small companies dealing in the EUDR commodities (cattle, cocoa, coffee, palm oil, rubber, soy, wood and derived products) get six extra months. Small downstream traders mainly need to collect and pass on upstream due diligence reference numbers; small primary producers in low-risk countries file a simplified declaration.","ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports\u002Fexports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector\u002Fflag tags below cannot fully exclude that profile.","Check whether your products are listed in EUDR Annex I. Ask suppliers for their due diligence statement reference numbers and keep them for five years. If you import directly, register in the EU Information System and prepare geolocation and legality evidence.","Fines of at least 4% of EU turnover, confiscation of goods, exclusion from public procurement",{"sizes":2930,"sectors":2931,"flags":2932},[18,19],[539,125,124,75,375],[129,1147],[2934,2935],{"title":2114,"url":2115},{"title":2936,"url":2937},"HQTS – EUDR postponed: official 2026–2027 timeline","https:\u002F\u002Fwww.hqts.com\u002Feudr-postponed\u002F",[2939],{"recorded":271,"kind":2121,"to":2880,"act":2123,"actDate":2124},[34,85,86,87,88,89,35,36,37],{"id":2942,"regulation":387,"title":2943,"date":2944,"dateNote":2945,"status":753,"jurisdiction":66,"summary":2946,"whoIsAffected":2947,"action":2948,"tags":2949,"sources":2953,"lastVerified":59,"translatedLocales":2958},"instant-payments-non-euro-vop","Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)","2027-07-09","Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09","Payment providers in EU countries outside the euro area must offer euro instant transfers and the free name\u002FIBAN check (Verification of Payee) from July 2027, completing the roll-out across the EU.","Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.","Businesses in non-euro countries: align supplier and customer master data (legal names vs account holders) ahead of the VoP switch-on to avoid rejected or delayed euro payments; ask your bank about its timetable.",{"sizes":2950,"sectors":2951,"flags":2952},[18,19,20,21],[50],[151,79],[2954,2955],{"title":399,"url":400},{"title":2956,"url":2957},"Mason Hayes Curran – Instant Payments Regulation update","https:\u002F\u002Fwww.mhc.ie\u002Flatest\u002Finsights\u002Finstant-payments-regulation-update",[34,85,86,87,88,89,35,36,37],{"id":2960,"regulation":2961,"title":2962,"date":2963,"status":753,"jurisdiction":300,"summary":2964,"whoIsAffected":2965,"action":2966,"penalty":2967,"tags":2968,"sources":2972,"lastVerified":293,"recurrence":2976,"translatedLocales":2979},"pl-financial-statements-krs-yearly","Poland annual financial statements - KRS\u002FRDF filing","Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)","2027-07-15","Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.","All Poland-registered companies in the KRS (sp. z o.o., S.A. and other commercial entities) with a calendar financial year.","Prepare the financial statements, obtain shareholder\u002FAGM approval by 30 June, and submit the approved statements (plus the management-board report and, where applicable, the auditor's opinion) via the free RDF e-service within 15 days of approval, no later than 15 July. If approval is missed, file the unapproved statements by 15 July anyway and re-file within 15 days once they are approved.","Fines under the Accounting Act (Ustawa o rachunkowości); persistent non-filing to the KRS can trigger compulsory-dissolution (postępowanie przymuszające) proceedings against the company.",{"sizes":2969,"sectors":2970,"flags":2971},[18,19,20,21],[50],[],[2973],{"title":2974,"url":2975},"biznes.gov.pl - Złóż sprawozdanie finansowe do KRS (15-days-after-approval \u002F 15 July rule)","https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002Fou643",{"freq":967,"day":1179,"month":2977,"note":2978},7,"15 days after shareholder approval, capped at 15 July for a standard 1 Jan-31 Dec financial year (approval itself due by 30 June). Companies with a non-calendar financial year follow the same 6-month-approval \u002F 15-day-filing chain relative to their own year-end. Retires one-off entry pl-cit8-financial-statements-krs-filing, which is now split into this KRS\u002FRDF entry and the separate pl-cit8-annual-return-yearly entry for CIT-8.",[34,86],{"id":2981,"regulation":2982,"title":2983,"date":2984,"status":753,"jurisdiction":143,"summary":2985,"whoIsAffected":2986,"action":2987,"penalty":2988,"tags":2989,"sources":2993,"lastVerified":59,"recurrence":2997,"translatedLocales":2999},"de-annual-tax-returns-yearly","Germany annual tax returns","ESt\u002FKSt\u002FGewSt: annual income\u002Fcorporation\u002Ftrade tax return filing deadline","2027-07-31","Annual income tax (Einkommensteuer), corporation tax (Körperschaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 July of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerberater (tax advisor) or Lohnsteuerhilfeverein prepares the return, the deadline extends to the last day of February of the second following year (§149 Abs. 3 AO), unless the tax office sets an earlier date under §149 Abs. 4.","GmbH\u002FUG (KSt + GewSt), Einzelunternehmen and partnerships (ESt\u002FGewerbesteuer where applicable), and their outsourced bookkeepers\u002Ftax advisors.","File ESt\u002FKSt\u002FGewSt returns via ELSTER (or your tax advisor's software) by 31 July of the following year, or confirm with your Steuerberater that the extended end-of-February (second following year) deadline applies to your filing.","Verspätungszuschlag (late-filing surcharge) generally 0.25% of the assessed tax per month started, minimum €25\u002Fmonth (§152 AO), plus possible estimation of the tax base.",{"sizes":2990,"sectors":2991,"flags":2992},[18,19,20,21],[50],[],[2994],{"title":2995,"url":2996},"gesetze-im-internet.de – AO §149 (Abgabe der Steuererklärungen)","https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fao_1977\u002F__149.html",{"freq":967,"day":968,"month":2977,"note":2998},"Self-prepared returns; extends to the last day of February of the second following year if prepared by a Steuerberater\u002FLohnsteuerhilfeverein (§149 Abs. 3 AO).",[34,85],{"id":3001,"regulation":2790,"title":3002,"date":2984,"dateNote":3003,"status":753,"jurisdiction":11,"summary":3004,"whoIsAffected":3005,"action":3006,"penalty":2796,"tags":3007,"sources":3011,"lastVerified":59,"recurrence":3015,"translatedLocales":3017},"lv-annual-report-yearly-medium-large","Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companies","Recurring version of the former one-off entry lv-annual-report-filing-medium-large: 7 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 July for a standard 1 Jan–31 Dec financial year.","Latvia-registered medium and large companies, and parent companies preparing consolidated annual reports, must file their VID-submitted annual report — including the required audit opinion — within 7 months of financial year-end (31 July every year for calendar-year filers).","Latvia-registered medium and large companies\u002Fgroups and consolidated-report parent companies (those exceeding the small-company thresholds).","Engage a statutory auditor early, get the report approved by shareholders, and file via VID EDS by 31 July every year (or within 7 months of a non-calendar year-end).",{"sizes":3008,"sectors":3009,"flags":3010},[20,21],[50],[],[3012,3014],{"title":3013,"url":2804},"Finanšu ministrija – Pagarinās gada pārskata iesniegšanas termiņu maziem uzņēmumiem (official deadline announcement, incl. medium\u002Flarge 7-month rule)",{"title":2806,"url":2807},{"freq":967,"day":968,"month":2977,"note":3016},"7 months after financial year-end; 31 July for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 7 months after their own year-end, not on this fixed calendar date. Retires one-off entry lv-annual-report-filing-medium-large.",[34,35,36,37],{"id":3019,"regulation":162,"title":3020,"date":3021,"status":753,"jurisdiction":66,"summary":3022,"whoIsAffected":3023,"action":3024,"penalty":3025,"tags":3026,"sources":3030,"lastVerified":59,"translatedLocales":3035},"ai-act-gpai-legacy-models","AI Act: GPAI models placed on the market before August 2025 must comply","2027-08-02","General-purpose AI models that were already on the market before 2 August 2025 were given two years to catch up. From this date they must meet the same documentation, copyright and training-data-summary duties as new models.","Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.","Inventory the models you provide and their release dates. Back-fill technical documentation, downstream information packs and the training-data summary for legacy models, or withdraw them.","Up to €15M or 3% of worldwide turnover",{"sizes":3027,"sectors":3028,"flags":3029},[18,19,20,21],[74],[174],[3031,3032],{"title":357,"url":358},{"title":3033,"url":3034},"Skadden – EU's GPAI obligations now in force","https:\u002F\u002Fwww.skadden.com\u002Finsights\u002Fpublications\u002F2025\u002F08\u002Feus-general-purpose-ai-obligations",[34,85,86,87,88,89,35,36,37],{"id":3037,"regulation":2411,"title":3038,"date":3039,"dateNote":3040,"status":777,"jurisdiction":66,"summary":3041,"whoIsAffected":3042,"action":3043,"tags":3044,"sources":3048,"lastVerified":59,"changes":3052,"translatedLocales":3056},"battery-due-diligence","Battery Regulation: supply-chain due diligence obligations apply","2027-08-18","Postponed from 2025-08-18 by Regulation (EU) 2025\u002F1561","Companies placing batteries on the EU market must run a due diligence system for raw materials such as cobalt, lithium, nickel and natural graphite: supply-chain policy, risk identification, third-party verification and public reporting. Companies with net turnover below €40M are exempt.","Larger battery manufacturers and importers (turnover €40M or more); smaller firms should expect information requests from customers in scope.","If your turnover is €40M or above, adopt a battery raw-material due diligence policy aligned with OECD guidance, map your cell and material suppliers, and arrange third-party verification. Smaller suppliers: prepare to answer customer due diligence questionnaires.",{"sizes":3045,"sectors":3046,"flags":3047},[20,21],[126,125,537,200],[607,129],[3049,3050],{"title":2424,"url":2425},{"title":3051,"url":2428},"Circularise – EU battery passport regulation requirements (due diligence postponed to 18 Aug 2027)",[3053],{"recorded":904,"kind":2121,"from":3054,"to":3039,"act":3055},"2025-08-18","Regulation (EU) 2025\u002F1561",[34,85,86,87,88,89,35,36,37],{"id":3058,"regulation":973,"title":3059,"date":3060,"status":753,"jurisdiction":976,"summary":3061,"whoIsAffected":3062,"action":3063,"penalty":980,"tags":3064,"sources":3068,"lastVerified":769,"translatedLocales":3073},"fr-einvoicing-issue-sme-2027","France: SMEs, very small businesses and micro-entrepreneurs must issue e-invoices and e-report","2027-09-01","From 1 September 2027 PME, TPE and micro-entrepreneurs must issue all domestic B2B invoices electronically through a registered platform and transmit e-reporting data (B2C sales, cross-border transactions, payment data for services) to the tax authority.","All French micro, small and medium businesses that were only required to receive e-invoices in 2026.","Upgrade your invoicing to produce Factur-X\u002FUBL\u002FCII invoices through your plateforme agréée, add e-reporting of B2C turnover and payment dates, and clean customer data (SIREN numbers) so invoices route correctly.",{"sizes":3065,"sectors":3066,"flags":3067},[18,19,20],[50],[151,128],[3069,3070],{"title":987,"url":988},{"title":3071,"url":3072},"Cegid – Calendrier facture électronique 2026-2027 par type d'entreprise","https:\u002F\u002Fwww.cegid.com\u002Ffr\u002Ffacture-electronique-obligatoire\u002Fcalendrier-facture-electronique\u002F",[34,85,86,87,88,89,35,36,37],{"id":3075,"regulation":3076,"title":3077,"date":3078,"dateNote":3079,"status":753,"jurisdiction":66,"summary":3080,"whoIsAffected":3081,"action":3082,"penalty":3083,"tags":3084,"sources":3088,"lastVerified":59,"translatedLocales":3098},"cbam-first-declaration-certificates","CBAM","CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers","2027-09-30","Definitive period started 2026-01-01; importers above 50 tonnes\u002Fyear had to apply for authorised CBAM declarant status by 2026-03-31. Declaration deadline per the 2025 CBAM simplification regulation – confirm with your national CBAM authority","Since 1 January 2026 importers of more than 50 tonnes per year of CBAM goods (iron and steel, aluminium, cement, fertilisers; plus hydrogen and electricity without threshold) must be authorised CBAM declarants and buy CBAM certificates covering the embedded emissions. The first annual declaration and certificate surrender for 2026 imports is due in 2027. Importers under 50 tonnes are exempt but must monitor the threshold.","Any business importing the listed goods from outside the EU, including small manufacturers, construction firms and traders buying steel or aluminium products directly from non-EU suppliers.","Track cumulative annual imports of CBAM goods by weight to know if you cross 50 tonnes. If you do, make sure your authorised declarant status is granted, collect actual emissions data from suppliers (or use default values), buy certificates during 2027 and file the declaration in the CBAM registry by the deadline.","Penalty per certificate not surrendered, plus loss of authorisation for repeated breaches",{"sizes":3085,"sectors":3086,"flags":3087},[18,19,20,21],[125,2110,126,539,537],[129],[3089,3092,3095],{"title":3090,"url":3091},"European Commission – CBAM definitive regime","https:\u002F\u002Ftaxation-customs.ec.europa.eu\u002Fcarbon-border-adjustment-mechanism\u002Fcbam-definitive-regime_en",{"title":3093,"url":3094},"European Commission Access2Markets – Start of the definitive period of the CBAM","https:\u002F\u002Ftrade.ec.europa.eu\u002Faccess-to-markets\u002Fen\u002Fnews\u002Fstart-definitive-period-cbam-eu",{"title":3096,"url":3097},"Customs Support – CBAM: the 2026 changes","https:\u002F\u002Fwww.customssupport.com\u002Fcbam-changes-in-2026\u002F",[34,85,86,87,88,89,35,36,37],{"id":3100,"regulation":3101,"title":3102,"date":3078,"dateNote":3103,"status":753,"jurisdiction":66,"summary":3104,"whoIsAffected":3105,"action":3106,"penalty":3107,"tags":3108,"sources":3113,"lastVerified":59,"translatedLocales":3120},"dac8-crypto-first-report","DAC8","DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)","Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State","Since 1 January 2026 crypto-asset service providers (exchanges, brokers, custodial wallet providers, some DeFi front-ends) must collect and verify customer identity and tax residence and record all exchange and transfer transactions of EU users. The first annual report to the tax authority is due in 2027, and data is exchanged between Member States. DAC7 already imposes similar annual reporting (by 31 January) on digital platforms for sellers.","Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.","Register as a reporting crypto-asset service provider in one Member State if not MiCA-authorised. Collect self-certifications (name, address, TIN, tax residence) from all users, keep transaction records from 1 January 2026, and set up XML reporting in the national format before the first deadline.","Set nationally; typically fines per unreported user\u002Ftransaction",{"sizes":3109,"sectors":3110,"flags":3111},[18,19,20,21],[199,74],[3112,78],"crypto",[3114,3117],{"title":3115,"url":3116},"European Commission – DAC8","https:\u002F\u002Ftaxation-customs.ec.europa.eu\u002Ftaxation\u002Ftax-transparency-cooperation\u002Fadministrative-co-operation-and-mutual-assistance\u002Fdirective-administrative-cooperation-dac\u002Fdac8_en",{"title":3118,"url":3119},"Grant Thornton – DAC8 reporting requirements for crypto providers","https:\u002F\u002Fwww.grantthornton.nl\u002Fen\u002Finsights-en\u002Ftax\u002Fdac8-reporting-requirements-for-crypto-and-digital-asset-service-providers-in-the-eu\u002F",[34,85,86,87,88,89,35,36,37],{"id":3122,"regulation":3123,"title":3124,"date":3125,"dateNote":3126,"dateBasis":748,"anchorMonths":750,"anchorAltMonths":2832,"status":753,"jurisdiction":11,"summary":3127,"whoIsAffected":3128,"action":3129,"penalty":3130,"tags":3131,"sources":3135,"lastVerified":271,"recurrence":3139,"translatedLocales":3141},"lv-safety-instruction-renewal","Latvia occupational safety — repeated safety instruction","Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous work","2027-10-01","Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jautājumos' (in force since 2010-10-01), §23, requires repeated instruction at least once every 12 months for standard work, and at least once every 6 months for work with hazardous equipment or on the employer's approved increased-risk-work list, counted from each employee's previous instruction. The date shown is an illustrative annual placeholder, not everyone's actual due date.","Employers must give every employee repeated occupational safety instruction (atkārtotā instruktāža) covering the same scope as their initial instruction, at least once every 12 months for standard work; employees doing hazardous-equipment or increased-risk work (per the employer's own approved list) must be re-instructed at least once every 6 months.","Every registered employer in Latvia with at least one employee, of any size or sector.","Track each employee's last safety-instruction date and schedule the next one within 12 months (6 months for staff on hazardous-equipment\u002Fincreased-risk work, per your own approved list). Keep signed instruction logs on file for VDI inspection.","VDI administrative enforcement under the Darba aizsardzības likums for missing or overdue instruction; specific fine amounts not confirmed from a source fetched this session.",{"sizes":3132,"sectors":3133,"flags":3134},[18,19,20,21],[50],[103],[3136],{"title":3137,"url":3138},"likumi.lv – Apmācības kārtība darba aizsardzības jautājumos (MK noteikumi Nr. 749, §23)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F214922-apmacibas-kartiba-darba-aizsardzibas-jautajumos",{"freq":967,"day":1835,"month":1015,"note":3140},"Illustrative annual cadence for standard work only — the real deadline is 12 months (6 months for hazardous\u002Fincreased-risk work) after each employee's own previous instruction, not this specific calendar date.",[34,35,36,37],{"id":3143,"regulation":3144,"title":3145,"date":3146,"dateNote":3147,"dateBasis":748,"anchorMonths":750,"status":753,"jurisdiction":11,"summary":3148,"whoIsAffected":3149,"action":3150,"penalty":3151,"tags":3152,"sources":3156,"lastVerified":1083,"recurrence":3163,"translatedLocales":3165},"lv-risk-assessment-renewal","Latvia occupational safety — work environment risk assessment","Latvia: work environment risk assessment must be reviewed at least once a year","2027-10-02","Not a shared calendar deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force since 2007) requires the review at least once every 12 months, counted from your own company's previous risk assessment, plus immediately after a workplace\u002Fprocess change, an accident, or detected non-compliance (§18); the internal-uzraudzība system as a whole must also be checked at least once a year (§40). The date shown is an illustrative annual placeholder, not everyone's actual due date — calendar your own review 12 months after your last one. Related duty verified 2026-09-09: MK noteikumi Nr. 219 \"Kārtība, kādā veicama obligātā veselības pārbaude\" (likumi.lv) requires a mandatory occupational health check (obligātā veselības pārbaude, OVP) before an employee starts work in a role covered by Annex 1 or 2, then periodic re-checks whose cadence is fixed per risk factor rather than one shared calendar date — every 3 years for moderate exposure (§14.1), every 2 years for higher exposure or Annex-2 hazardous work (§14.2), or every year for the highest exposure bands (§14.3), unless the matching Annex entry sets a different period for that specific factor. Because the cadence depends on each employee's own risk-factor exposure rather than applying uniformly to every employer, no separate calendar entry is added for it here — track each covered employee's next OVP date individually against MK 219's Annex 1\u002F2 tables.","Every employer must have a written work environment risk assessment (darba vides risku novērtējums) and must review and update it at least once every 12 months, and additionally whenever work activities, processes or conditions change materially, a legal non-compliance is found, or a workplace accident occurs.","Every registered employer in Latvia with at least one employee, of any size or sector — including a one-person office with a single hired employee.","Note the date of your most recent work environment risk assessment and calendar a review no later than 12 months after it. Redo the review immediately if you change premises, equipment or ways of working, if VDI finds a non-compliance, or after any workplace accident. Keep the assessment and its review history on file for VDI inspection.","VDI administrative enforcement under the Darba aizsardzības likums for missing or outdated risk assessments; specific fine amounts not confirmed from a source fetched this session.",{"sizes":3153,"sectors":3154,"flags":3155},[18,19,20,21],[50],[103],[3157,3160],{"title":3158,"url":3159},"likumi.lv – Darba vides iekšējās uzraudzības veikšanas kārtība (MK noteikumi Nr. 660, §18 un §40)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F164271-darba-vides-ieksejas-uzraudzibas-veiksanas-kartiba",{"title":3161,"url":3162},"likumi.lv – Kārtība, kādā veicama obligātā veselības pārbaude (MK noteikumi Nr. 219, §14)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F189070-kartiba-kada-veicama-obligata-veselibas-parbaude",{"freq":967,"day":2406,"month":1015,"note":3164},"Illustrative annual cadence only — the real deadline is 12 months after your own company's previous risk assessment, not this specific calendar date.",[34,35,36,37],{"id":3167,"regulation":162,"title":3168,"date":3169,"dateNote":3170,"status":777,"jurisdiction":66,"summary":3171,"whoIsAffected":3172,"action":3173,"penalty":887,"tags":3174,"sources":3178,"lastVerified":59,"changes":3189,"translatedLocales":3191},"ai-act-high-risk-annex-iii","AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)","2027-12-02","Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026\u002F1744 (OJ 2026-07-24, in force 2026-07-27)","AI used for recruiting and managing workers, credit scoring, insurance pricing, education admissions, biometric identification, critical infrastructure and law enforcement becomes 'high-risk'. Providers need a risk-management system, data governance, technical documentation, logging, human oversight and a conformity assessment; deployers must use the systems as instructed, keep logs and inform affected people.","Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.","Map every AI system you build or use against Annex III. For in-scope systems, start a compliance file now: intended purpose, risk assessment, training-data description, human-oversight design, accuracy and cybersecurity testing. Deployers: get provider documentation, appoint a human overseer, and prepare worker information notices. Register systems in the EU database before use.",{"sizes":3175,"sectors":3176,"flags":3177},[18,19,20,21],[50],[174,103,633],[3179,3182,3183,3186],{"title":3180,"url":3181},"EUR-Lex – Regulation (EU) 2026\u002F1744 (Digital Omnibus on AI)","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2026\u002F1744\u002Foj\u002Feng",{"title":2024,"url":178},{"title":3184,"url":3185},"Gibson Dunn – AI Act Omnibus: postponed high-risk deadlines","https:\u002F\u002Fwww.gibsondunn.com\u002Feu-ai-act-omnibus-agreement-postponed-high-risk-deadlines-and-other-key-changes\u002F",{"title":3187,"url":3188},"Secure Privacy – new high-risk deadlines after Council approval","https:\u002F\u002Fsecureprivacy.ai\u002Fblog\u002Feu-ai-act-digital-omnibus-the-new-high-risk-ai-deadlines-after-council-approval",[3190],{"recorded":271,"kind":2121,"from":882,"to":3169,"act":906,"actDate":907},[34,85,86,87,88,89,35,36,37],{"id":3193,"regulation":1089,"title":3194,"date":3195,"status":753,"jurisdiction":66,"summary":3196,"whoIsAffected":3197,"action":3198,"penalty":1095,"tags":3199,"sources":3203,"lastVerified":59,"translatedLocales":3209},"cra-full-application","CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products","2027-12-11","From this date every product with digital elements placed on the EU market must meet the essential cybersecurity requirements (secure defaults, no known exploitable vulnerabilities, security updates for the support period, SBOM), pass a conformity assessment and carry CE marking. Importers and distributors must check compliance.","Manufacturers, importers and distributors that place a 'product with digital elements' on the EU market as a distinct product — connected hardware, distributable\u002Finstallable software, firmware, and client apps a manufacturer ships with a device — including IoT makers and app developers. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.","Classify each product (default, important class I\u002FII, or critical) to know whether self-assessment is enough. Implement a secure development lifecycle, vulnerability handling and update policy, and generate an SBOM. Prepare technical documentation, the EU declaration of conformity and user security information. Define the product's support period (at least 5 years by default).",{"sizes":3200,"sectors":3201,"flags":3202},[18,19,20,21],[74,126,125],[867],[3204,3205,3208],{"title":1105,"url":1106},{"title":3206,"url":3207},"cyberresilienceact.eu – CRA explained: scope, classes, deadlines","https:\u002F\u002Fwww.cyberresilienceact.eu\u002Fexplained.html",{"title":1111,"url":1112},[34,85,86,87,88,89,35,36,37],{"id":3211,"regulation":3212,"title":3213,"date":3214,"status":753,"jurisdiction":66,"summary":3215,"whoIsAffected":3216,"action":3217,"penalty":3218,"tags":3219,"sources":3223,"lastVerified":59,"translatedLocales":3230},"eu-forced-labour-regulation-applies","Forced Labour Regulation","Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour","2027-12-14","Regulation (EU) 2024\u002F3015 bans placing products made with forced labour on the EU market, making them available, or exporting them, anywhere along the supply chain. National authorities and the Commission can investigate suspected products and order withdrawal, donation, recycling or destruction. There is no company-size exemption — only extra guidance and a dedicated SME contact point.","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.","Map your supply chain for forced-labour risk, especially raw materials and first-tier suppliers in higher-risk regions or sectors. Set up a due-diligence and complaints process so you can respond to a Commission or customs information request. Keep supplier audits, certifications and contracts on file, and watch for the Commission's risk-indicators database and SME guidance.","Withdrawal, and destruction, recycling or donation of non-compliant products, plus denial of market access; no EU-wide turnover-based fine is set, but Member States must set effective, proportionate and dissuasive penalties.",{"sizes":3220,"sectors":3221,"flags":3222},[18,19,20,21],[50],[129,1147],[3224,3227],{"title":3225,"url":3226},"EUR-Lex – Regulation (EU) 2024\u002F3015 on prohibiting products made with forced labour","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2024\u002F3015\u002Foj\u002Feng",{"title":3228,"url":3229},"European Commission – Forced Labour Regulation","https:\u002F\u002Fsingle-market-economy.ec.europa.eu\u002Fsingle-market\u002Fgoods\u002Fforced-labour-regulation_en",[34,85,86,87,88,89,35,36,37],{"id":3232,"regulation":2078,"title":3233,"date":3234,"dateNote":3235,"status":753,"jurisdiction":66,"summary":3236,"whoIsAffected":3237,"action":3238,"penalty":3239,"tags":3240,"sources":3244,"lastVerified":904,"translatedLocales":3248},"eudi-wallet-private-acceptance","EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification","2027-12-24","36 months after the implementing regulations (Art. 5f Reg. 2024\u002F1183); exact national enforcement dates may vary","Private companies that are legally required to identify customers with strong authentication – banks, payment and crypto firms, telecoms, energy and utilities, insurers, healthcare providers, transport and very large online platforms – must accept the EU Digital Identity Wallet when a user offers it, in addition to their existing methods.","Regulated service providers in finance, telecom, energy, health, transport and large platforms, of any size.","Add wallet-based login and KYC to your onboarding and strong-authentication flows using the EU reference standards, and register as a relying party in your Member State's register. Test with your national wallet pilots during 2027.","Supervisory measures under national eIDAS enforcement",{"sizes":3241,"sectors":3242,"flags":3243},[18,19,20,21],[199,537,538,200,76,74],[633,3112,78],[3245,3246],{"title":2091,"url":2092},{"title":3247,"url":2095},"EADTrust – EUDI Wallet: December 2026 deadline (and private-sector 2027 date)",[34,85,86,87,88,89,35,36,37],{"id":3250,"regulation":3251,"title":3252,"date":3253,"dateNote":3254,"status":2189,"jurisdiction":66,"summary":3255,"whoIsAffected":3256,"action":3257,"tags":3258,"sources":3262,"lastVerified":59,"translatedLocales":3272},"espr-first-delegated-acts-dpp","Ecodesign (ESPR)","ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)","2027-12-31","Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted","The Ecodesign for Sustainable Products Regulation (EU) 2024\u002F1781 lets the Commission set durability, repairability, recycled-content and information requirements product group by product group, each with a Digital Product Passport. The first acts (steel, then textiles, tyres, aluminium, furniture) are expected in 2026-2028 and will apply after a transition period. Since 19 July 2026 large companies may also no longer destroy unsold clothing and footwear.","Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.","Follow the ESPR working plan for your product group. Start collecting product-level data (materials, origin, recycled content, repair info) in a structured way so it can feed a DPP. Set up an unsold-goods policy and tracking – large companies must already disclose discarded unsold products.",{"sizes":3259,"sectors":3260,"flags":3261},[18,19,20,21],[125,124,75,126],[867,129,128],[3263,3266,3269],{"title":3264,"url":3265},"European Commission – Ecodesign for Sustainable Products Regulation","https:\u002F\u002Fenvironment.ec.europa.eu\u002Fstrategy\u002Fcircular-economy\u002Fecodesign-sustainable-products-regulation_en",{"title":3267,"url":3268},"European Commission – Digital Product Passport","https:\u002F\u002Fsingle-market-economy.ec.europa.eu\u002Fsingle-market\u002Fdigital-product-passport_en",{"title":3270,"url":3271},"dpp-tool.com – ESPR delegated acts status by product group","https:\u002F\u002Fdpp-tool.com\u002Fen\u002Fblog\u002Fespr-delegated-acts\u002F",[34,85,86,87,88,89,35,36,37],{"id":3274,"regulation":3275,"title":3276,"date":3253,"dateNote":3277,"status":2189,"jurisdiction":66,"summary":3278,"whoIsAffected":3279,"action":3280,"tags":3281,"sources":3285,"lastVerified":769,"translatedLocales":3298},"late-payment-regulation-proposal","Late Payment Regulation","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\u002F7\u002FEU (60-day default) continues to apply.","The Commission proposed replacing the Late Payment Directive with a regulation capping B2B and B2G payment terms at 30 days, making late-payment interest automatic and creating national enforcement authorities. The file has not progressed in the Council since 2024, so no date is fixed.","All businesses, especially SMEs supplying larger customers on long payment terms.","No action required yet. Watch the file; if adopted, contracts with payment terms above 30 days would need to be renegotiated and invoicing\u002Fdunning systems updated to charge statutory interest automatically.",{"sizes":3282,"sectors":3283,"flags":3284},[18,19,20,21],[50],[151],[3286,3289,3292,3295],{"title":3287,"url":3288},"EUR-Lex – Proposal COM(2023) 533 on combating late payment","https:\u002F\u002Feur-lex.europa.eu\u002Flegal-content\u002FEN\u002FTXT\u002F?uri=celex:52023PC0533(01)",{"title":3290,"url":3291},"European Commission – Proposal for a regulation on combating late payment in commercial transactions","https:\u002F\u002Fsingle-market-economy.ec.europa.eu\u002Fpublications\u002Fproposal-regulation-combating-late-payment-commercial-transactions_en",{"title":3293,"url":3294},"European Parliament – Legislative Train Schedule: revision of the late payments directive","https:\u002F\u002Fwww.europarl.europa.eu\u002Flegislative-train\u002Ftheme-a-europe-fit-for-the-digital-age\u002Ffile-late-payments-directive-revision",{"title":3296,"url":3297},"EUR-Lex – Procedure 2023\u002F0323\u002FCOD","https:\u002F\u002Feur-lex.europa.eu\u002Fprocedure\u002FEN\u002F2023_323",[34,85,86,87,88,89,35,36,37],{"id":3300,"regulation":404,"title":3301,"date":3302,"status":753,"jurisdiction":408,"summary":3303,"whoIsAffected":3304,"action":3305,"tags":3306,"sources":3310,"lastVerified":32,"translatedLocales":3315},"be-vat-ereporting-2028","Belgium: near-real-time VAT e-reporting of invoice data (5-corner Peppol model)","2028-01-01","From 2028 both supplier and customer must report structured invoice data to the Belgian tax authority in near real time via the Peppol 5-corner model, replacing the annual customer listing and preparing for ViDA. Cash-register data will also be reported.","All Belgian VAT taxpayers already subject to B2B e-invoicing.","Ask your Peppol access point or software vendor whether they will support the reporting leg; keep invoice data complete (VAT numbers, tax codes) so reporting is automatic.",{"sizes":3307,"sectors":3308,"flags":3309},[18,19,20,21],[50],[151],[3311,3312],{"title":419,"url":420},{"title":3313,"url":3314},"EDICOM – Belgium: e-invoicing 2026 and e-reporting 2028","https:\u002F\u002Fedicomgroup.com\u002Fblog\u002Fbelgium-will-make-b2b-electronic-invoice-mandatory",[34,85,86,87,88,89,35,36,37],{"id":3317,"regulation":3318,"title":3319,"date":3302,"dateNote":3320,"status":753,"jurisdiction":66,"summary":3321,"whoIsAffected":3322,"action":3323,"tags":3324,"sources":3328,"lastVerified":904,"translatedLocales":3335},"csrd-post-omnibus-first-reports","CSRD","CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap","Omnibus I Directive published OJ 2026-02-26, in force 2026-03-18. Companies newly in scope report on FY2027 in 2028; wave-2\u002F3 companies were 'stopped' in 2025","The Omnibus I package cut CSRD scope to companies with more than 1,000 employees and over €450M turnover; listed SMEs are removed entirely. Large customers may not demand more sustainability data from suppliers below 1,000 employees than the voluntary VSME standard. In-scope companies report for financial year 2027 in 2028.","Large companies above the new thresholds must report; SMEs are affected only as suppliers being asked for VSME-level data.","Large companies: confirm whether you exceed both thresholds and prepare ESRS-based reporting for FY2027. SMEs: use the VSME standard as your maximum response to customer ESG questionnaires and decline requests going beyond it; consider a lightweight VSME report to keep bank and customer relationships smooth.",{"sizes":3325,"sectors":3326,"flags":3327},[21],[50],[],[3329,3332],{"title":3330,"url":3331},"European Commission – Corporate sustainability reporting","https:\u002F\u002Ffinance.ec.europa.eu\u002Ffinancial-markets\u002Fcompany-reporting-and-auditing\u002Fcompany-reporting\u002Fcorporate-sustainability-reporting_en",{"title":3333,"url":3334},"Accountancy Europe – Omnibus explained: key changes to CSRD and CSDDD","https:\u002F\u002Faccountancyeurope.eu\u002Fpublications\u002Fomnibus-explained-key-changes-to-the-csrd-and-csddd\u002F",[34,85,86,87,88,89,35,36,37],{"id":3337,"regulation":140,"title":3338,"date":3302,"status":753,"jurisdiction":143,"summary":3339,"whoIsAffected":3340,"action":3341,"tags":3342,"sources":3346,"lastVerified":59,"translatedLocales":3350},"de-einvoicing-issuing-all","Germany: all businesses must issue B2B e-invoices","The last transition step: from 1 January 2028 every German business, regardless of turnover, must issue structured e-invoices for domestic B2B supplies. EDI procedures must also be EN 16931-compatible by then.","Micro and small German businesses below €800,000 turnover that were still allowed to send PDF\u002Fpaper invoices in 2027.","Move to an invoicing tool that outputs XRechnung or ZUGFeRD, check that your EDI connections can extract EN 16931 data, and inform customers of your e-invoice delivery method.",{"sizes":3343,"sectors":3344,"flags":3345},[18,19],[50],[151],[3347,3348,3349],{"title":2163,"url":2164},{"title":2166,"url":158},{"title":2168,"url":2169},[34,85,86,87,88,89,35,36,37],{"id":3352,"regulation":3353,"title":3354,"date":3302,"dateNote":3355,"status":2189,"jurisdiction":259,"summary":3356,"whoIsAffected":3357,"action":3358,"tags":3359,"sources":3363,"lastVerified":769,"translatedLocales":3367},"lt-einvoicing-b2b-plan-2028","Lithuania e-invoicing","Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan","CORRECTED 2026-09-08: no official Lithuanian source (e-Seimas, e-TAR, Ministry of Finance, or VMI) confirms an adopted law, a bill before the Seimas, or even a published government target date for a domestic B2B e-invoicing mandate. The '2028' date in this entry is carried over only as the European Commission's own tracking estimate (not an LT government commitment) and should be treated as unconfirmed. What IS confirmed officially: B2G invoicing to public-sector bodies has been mandatory via the state's SABIS platform since it replaced the earlier 'E. Sąskaita' system on 2024-07-01, and VMI guidance (2024-09-10) references SABIS for VAT invoicing, including reverse-charge cases under PVM įstatymo 96 str. B2B e-invoicing remains voluntary. Any future domestic B2B mandate will also need to align with the EU's adopted ViDA package, which sets an EU-wide cross-border digital VAT reporting\u002Fe-invoicing requirement from 2030-07-01 regardless of national timing.","Lithuania has not adopted, and has not published an official target date for, a domestic mandatory B2B e-invoicing regime. The state's SABIS platform (live since July 2024) already handles mandatory B2G e-invoicing for public-sector suppliers and is the most likely rail for any future B2B extension, but no bill or government notice of intent for B2B has been identified as of this verification.","Public-sector suppliers already (B2G via SABIS, mandatory). No B2B-invoicing business is yet legally required to change anything, but VAT-registered businesses issuing B2B invoices would be affected if\u002Fwhen a mandate is adopted.","No B2B compliance action is required yet. If you already invoice public bodies, continue using SABIS (Peppol\u002FEN 16931-compatible). Track VMI (vmi.lt) and Ministry of Finance (finmin.lrv.lt) announcements for any formal B2B e-invoicing proposal, and separately track the EU ViDA digital-reporting rollout (binding EU-wide from 2030-07-01) since it will apply regardless of Lithuania's own domestic timeline.",{"sizes":3360,"sectors":3361,"flags":3362},[18,19,20,21],[50],[151,330],[3364],{"title":3365,"url":3366},"VMI – SABIS-related official guidance (PVM invoice self-charge cases, 2024-09-10 notice)","https:\u002F\u002Fwww.vmi.lt\u002Fevmi\u002Fmokesciu-naujienos\u002F-\u002Fasset_publisher\u002FAyr4qj31Q5pu\u002Fcontent\u002Fd-c4-97l-pvm-s-c4-85skait-c5-b3-fakt-c5-abr-c5-b3-i-c5-a1ra-c5-a1ymo-s-c4-85skait-c5-b3-administravimo-bendroje-informacin-c4-97je-sistemoje-sabis-",[34,35,36,37],{"id":3369,"regulation":484,"title":3370,"date":3302,"dateNote":3371,"status":753,"jurisdiction":11,"summary":3372,"whoIsAffected":3373,"action":3374,"penalty":3375,"tags":3376,"sources":3380,"lastVerified":59,"changes":3386,"translatedLocales":3390},"lv-einvoicing-b2b-mandatory","Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices","Postponed from the original 2026-01-01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05); confirmed on likumi.lv\u002Ffm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12-09), which also requires the e-invoice to be pushed to VID at the same time. Early\u002Fvoluntary use of the same VID e-invoice channel before 2028 appears to be technically possible via VID's EDS, but no specific voluntary-phase start date could be confirmed from an official source this session — do not rely on the previously cited '2026-03-30 voluntary phase' claim.","From 1 January 2028 every Latvia-registered business must issue invoices to other Latvian businesses as structured e-invoices (EN 16931 \u002F Peppol BIS 3.0) and report the invoice data to the State Revenue Service at the same time. Paper and PDF invoices between Latvian companies will no longer be valid for accounting purposes.","All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.","Pick invoicing\u002Faccounting software with Peppol and VID reporting support and test it well before 2028. Register a Peppol ID \u002F e-address, collect customers' e-invoice addresses, and train staff on the new process. Budget for receiving e-invoices from suppliers as well.","Administrative penalties under the Accounting Law",{"sizes":3377,"sectors":3378,"flags":3379},[18,19,20,21],[50],[151],[3381,3382,3385],{"title":497,"url":498},{"title":3383,"url":3384},"likumi.lv – Grāmatvedības likums (consolidated text)","https:\u002F\u002Flikumi.lv\u002Fta\u002Fid\u002F324249-gramatvedibas-likums",{"title":503,"url":504},[3387],{"recorded":904,"kind":2121,"from":406,"to":3302,"act":3388,"actDate":3389},"Grozījumi Grāmatvedības likumā","2025-06-05",[34,35,36,37],{"id":3392,"regulation":3393,"title":3394,"date":3395,"dateNote":3396,"status":753,"jurisdiction":66,"summary":3397,"whoIsAffected":3398,"action":3399,"tags":3400,"sources":3404,"lastVerified":59,"translatedLocales":3411},"vida-platform-economy-single-registration","ViDA","ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration","2028-07-01","Council Directive (EU) 2025\u002F516; Member States may postpone the platform deemed-supplier rules until 2030-01-01","Platforms facilitating short-term accommodation rentals (up to 30 nights) and passenger transport become the deemed VAT supplier when the underlying host or driver does not charge VAT. The One-Stop-Shop is extended (own-goods transfers, B2C supplies) and a mandatory reverse charge for non-established suppliers reduces the need for foreign VAT registrations.","Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.","Platforms: build VAT collection and remittance for deemed-supplier transactions and collect host\u002Fdriver VAT status. Cross-border sellers: review whether the extended OSS lets you close foreign VAT registrations from July 2028 and update ERP tax settings.",{"sizes":3401,"sectors":3402,"flags":3403},[18,19,20,21],[375,200,75,74],[78,79,151],[3405,3408],{"title":3406,"url":3407},"European Commission – VAT in the Digital Age (ViDA)","https:\u002F\u002Ftaxation-customs.ec.europa.eu\u002Ftaxation\u002Fvat\u002Fvat-digital-age-vida_en",{"title":3409,"url":3410},"VATupdate – Council Directive 2025\u002F516 published","https:\u002F\u002Fwww.vatupdate.com\u002F2025\u002F03\u002F25\u002Fvida-council-directive-with-changes-to-the-vat-directive-2006-112-ec-published\u002F",[34,85,86,87,88,89,35,36,37],{"id":3413,"regulation":162,"title":3414,"date":3415,"dateNote":3416,"status":777,"jurisdiction":66,"summary":3417,"whoIsAffected":3418,"action":3419,"penalty":887,"tags":3420,"sources":3424,"lastVerified":59,"changes":3430,"translatedLocales":3432},"ai-act-high-risk-annex-i-products","AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)","2028-08-02","Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026\u002F1744)","AI that is a safety component of products covered by EU product legislation listed in Annex I (machinery, medical devices, toys, lifts, vehicles, etc.) must meet the AI Act's high-risk requirements as part of the product's CE conformity assessment.","Manufacturers and importers of physical products with AI safety functions, and their software suppliers.","Identify products where AI performs a safety function. Plan to integrate AI Act requirements (risk management, data governance, logging, human oversight) into the product's existing conformity assessment and technical file. Align with notified bodies early because assessments will be combined.",{"sizes":3421,"sectors":3422,"flags":3423},[18,19,20,21],[126,125,538,200],[174,867],[3425,3426,3427],{"title":3180,"url":3181},{"title":2024,"url":178},{"title":3428,"url":3429},"Cooley – Digital AI Omnibus delays key deadlines","https:\u002F\u002Fcdp.cooley.com\u002Fdigital-ai-omnibus-delays-key-deadlines-introduces-new-rules\u002F",[3431],{"recorded":271,"kind":2121,"from":3021,"to":3415,"act":906,"actDate":907},[34,85,86,87,88,89,35,36,37],{"id":3434,"regulation":3435,"title":3436,"date":3437,"dateNote":3438,"status":777,"jurisdiction":66,"summary":3439,"whoIsAffected":3440,"action":3441,"penalty":3442,"tags":3443,"sources":3447,"lastVerified":59,"changes":3457,"translatedLocales":3461},"csddd-post-omnibus-application","CSDDD","CSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover","2029-07-26","Directive (EU) 2026\u002F470 (CELEX 32026L0470, in force 2026-03-18) amended the CSDDD, CSRD and Audit Directive: raised thresholds, removed the mandatory climate transition plan, and confirmed application at 2029-07-26; transposition by 2028-07-26.","Only very large companies must run human-rights and environmental due diligence on their own operations and direct business partners. Information requests to SME suppliers are capped at the VSME voluntary standard, and civil liability is left to national law.","Large groups above the thresholds; SMEs only indirectly as suppliers receiving questionnaires and contract clauses.","Large companies: build the due diligence framework, supplier risk mapping and complaints mechanism before 2029. SMEs: expect supplier codes of conduct and VSME-level questionnaires; keep basic policies (labour, environment, anti-corruption) ready so you can answer quickly.","Up to 5% of worldwide net turnover (for in-scope companies)",{"sizes":3444,"sectors":3445,"flags":3446},[21],[50],[],[3448,3451,3454],{"title":3449,"url":3450},"EUR-Lex – Directive (EU) 2026\u002F470 amending Directives 2006\u002F43\u002FEC, 2013\u002F34\u002FEU, (EU) 2022\u002F2464 and (EU) 2024\u002F1760","https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Fdir\u002F2026\u002F470\u002Foj\u002Feng",{"title":3452,"url":3453},"European Commission – Corporate sustainability due diligence","https:\u002F\u002Fcommission.europa.eu\u002Ftopics\u002Fbusiness-and-industry\u002Fcompany-law-and-corporate-governance\u002Fcorporate-sustainability-due-diligence_en",{"title":3455,"url":3456},"DLA Piper – CSDDD amendments under Omnibus I finalised","https:\u002F\u002Fknowledge.dlapiper.com\u002Fdlapiperknowledge\u002Fglobalemploymentlatestdevelopments\u002F2026\u002Fcorporate-sustainability-due-diligence-directive-amendments-under-omnibus-i-finalised",[3458],{"recorded":271,"kind":905,"to":3437,"act":3459,"actDate":3460},"Directive (EU) 2026\u002F470","2026-03-18",[34,85,86,87,88,89,35,36,37],{"id":3463,"regulation":931,"title":3464,"date":3465,"status":753,"jurisdiction":66,"summary":3466,"whoIsAffected":3467,"action":3468,"tags":3469,"sources":3473,"lastVerified":59,"translatedLocales":3477},"ppwr-recycled-content-single-use-bans","PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats","2030-01-01","Plastic packaging must contain minimum shares of post-consumer recycled plastic (10-35% depending on type), all packaging must be recyclable by design, and listed single-use formats (e.g. small hotel toiletries, plastic packaging for unprocessed fruit and vegetables under 1.5 kg, single-portion condiment sachets in HoReCa) are prohibited.","Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.","Ask packaging suppliers for recycled-content certificates and recyclability grades now; redesign or switch formats that will be banned. Build packaging data (weight, material, recycled share) into your product master data for future reporting.",{"sizes":3470,"sectors":3471,"flags":3472},[18,19,20,21],[75,124,125,375,539],[128,79,129],[3474,3475],{"title":943,"url":944},{"title":3476,"url":947},"Gleiss Lutz – New EU Packaging Regulation: key requirements (timeline to 2030)",[34,85,86,87,88,89,35,36,37],{"id":3479,"regulation":215,"title":3480,"date":3481,"status":753,"jurisdiction":66,"summary":3482,"whoIsAffected":3483,"action":3484,"tags":3485,"sources":3489,"lastVerified":59,"translatedLocales":3491},"eaa-services-transition-ends","European Accessibility Act: end of transition for legacy service contracts and self-service terminals","2030-06-28","Service contracts concluded before 28 June 2025 may run unchanged until 28 June 2030, and products lawfully used to deliver a service before that date (e.g. payment or ticketing terminals) may keep being used until then, or up to 20 years for self-service terminals. After this date everything in use must be accessible.","Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.","List service contracts and terminals that predate June 2025. Plan replacements or upgrades so all customer-facing services and equipment are accessible by mid-2030. Include accessibility clauses in every renewal.",{"sizes":3486,"sectors":3487,"flags":3488},[19,20,21],[75,124,199,200,375,76],[128,79],[3490],{"title":227,"url":228},[34,85,86,87,88,89,35,36,37],{"id":3493,"regulation":3393,"title":3494,"date":3495,"status":753,"jurisdiction":66,"summary":3496,"whoIsAffected":3497,"action":3498,"tags":3499,"sources":3503,"lastVerified":59,"translatedLocales":3508},"vida-digital-reporting-intra-eu","ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions","2030-07-01","Structured e-invoices (EN 16931) become the default for cross-border B2B supplies within the EU, issued within 10 days of the chargeable event, and the invoice data must be reported to the tax authority almost in real time. Recapitulative statements (EC Sales Lists) are abolished.","Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.","Choose invoicing software that can issue and receive EN 16931 e-invoices (Peppol is the safest bet) well before 2030. Clean master data (VAT numbers, addresses) and make sure invoices can be issued within 10 days. Align with any earlier national mandate (e.g. Latvia 2028, Germany 2027\u002F2028, Poland 2026).",{"sizes":3500,"sectors":3501,"flags":3502},[18,19,20,21],[50],[151],[3504,3505],{"title":3406,"url":3407},{"title":3506,"url":3507},"IBFD – VAT in the Digital Age (ViDA) overview","https:\u002F\u002Fresearch.ibfd.org\u002Fhome\u002Fcontent\u002Fvat-digital-age-vida",[34,85,86,87,88,89,35,36,37],{"id":3510,"regulation":3511,"title":3512,"date":3513,"dateNote":3514,"status":753,"jurisdiction":66,"summary":3515,"whoIsAffected":3516,"action":3517,"penalty":3518,"tags":3519,"sources":3523,"lastVerified":59,"translatedLocales":3530},"toy-safety-regulation-applies","Toy Safety Regulation","New Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules","2030-08-01","Regulation (EU) 2025\u002F2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold","Every toy placed on the EU market will need a digital product passport accessible via a data carrier on the toy or packaging, carrying compliance information. Bans on endocrine disruptors, PFAS and most allergenic fragrances are extended, connected toys get cybersecurity and privacy requirements, and online marketplaces must check DPP data before listing.","Toy manufacturers, importers, distributors and online sellers\u002Fmarketplaces, of any size.","Start chemical reformulation and testing against the new substance limits. Plan DPP creation for each toy model (data carrier on product, structured compliance data) and align with your ESPR\u002FDPP tooling. Marketplaces: prepare to verify DPP presence for toy listings.","Set nationally; non-compliant toys withdrawn from the market",{"sizes":3520,"sectors":3521,"flags":3522},[18,19,20,21],[125,124,75],[128,129,867,78],[3524,3527],{"title":3525,"url":3526},"European Commission – Toy safety (Regulation 2025\u002F2509)","https:\u002F\u002Fsingle-market-economy.ec.europa.eu\u002Fsectors\u002Ftoys\u002Ftoy-safety_en",{"title":3528,"url":3529},"Bureau Veritas – EU Toy Safety Regulation 2025\u002F2509 published","https:\u002F\u002Fwww.cps.bureauveritas.com\u002Fnewsroom\u002Feu-toy-safety-regulation-20252509-published",[34,85,86,87,88,89,35,36,37],{"id":3532,"regulation":3393,"title":3533,"date":3534,"status":753,"jurisdiction":66,"summary":3535,"whoIsAffected":3536,"action":3537,"tags":3538,"sources":3542,"lastVerified":59,"translatedLocales":3547},"vida-national-systems-harmonised","ViDA: national e-invoicing\u002Freporting systems must be interoperable with the EU standard","2035-01-01","Countries that introduced domestic real-time reporting or e-invoicing systems before 2024 (e.g. Italy, Poland, France, Hungary) must align them with the EU digital reporting model by 2035, so businesses can use one format across the EU.","Businesses operating in several EU countries with different national e-invoicing regimes.","Prefer invoicing tools built on the EU standard (EN 16931\u002FPeppol) rather than country-specific formats, so migration in 2035 is trivial.",{"sizes":3539,"sectors":3540,"flags":3541},[18,19,20,21],[50],[151],[3543,3544],{"title":3406,"url":3407},{"title":3545,"url":3546},"Digital Policy Alert – Council Directive (EU) 2025\u002F516","https:\u002F\u002Fdigitalpolicyalert.org\u002Fchange\u002F4990",[34,85,86,87,88,89,35,36,37]]