EU Deadline Radar

All deadlines

166 deadlines tracked. Want only the ones that apply to you? Build your timeline.

CountdownDeadlineSizes
6647 days agoIn forceLVLatvia AML/CFT law (NILLTPFN likums)Latvia: outsourced accountants, auditors and tax consultants are AML 'obliged entities' — registration, internal controls, risk assessment and training
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 AMLD4/5). 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.
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1393 days agoIn forceLVLatvia e-adreseLatvia: official electronic address (e-adrese) mandatory for all legal entities
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/usage 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.
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981 days agoIn forceEUDigital Services ActDigital Services Act (DSA) applies EU-wide; most transparency duties exempt micro/small enterprisesall
709 days agoIn forceEUAdequate Minimum Wages DirectiveAdequate Minimum Wages Directive: transposition deadline, partially annulled by the CJEU
Directive (EU) 2022/2041, Art. 17(1) transposition deadline. On 2025-11-11 the Court of Justice (Case C-19/23, 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.
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681 days agoIn forceEUGPSRGeneral Product Safety Regulation applies to all consumer products, including online salesall
662 days agoIn forceDEGermany e-invoicingGermany: all businesses must be able to receive B2B e-invoicesall
630 days agoIn forceEUEU AI ActAI Act: banned AI practices and staff AI-literacy duty apply
In force since 2025-02-02; the Digital Omnibus on AI (Reg. 2026/1744, in force 2026-07-27) softened Art. 4 to a duty to support AI literacy rather than guarantee it
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484 days agoIn forceDEGermany accessibility act (BFSG)Germany: Barrierefreiheitsstärkungsgesetz (accessibility act) applies to products and services
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.
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484 days agoIn forceEUEAAEuropean Accessibility Act: accessibility requirements for products and digital services applyall
484 days agoIn forceEEEAA (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) 2019/882. A transition period for products/services 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.
small, medium, large
484 days agoIn forceLTEAA (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) 2019/882. 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.
small, medium, large
484 days agoIn forceLVEAA (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) 2019/882. Already in force, but enforcement/market-surveillance activity by PTAC and sector regulators is expected to intensify through 2026-2028, which is why this is included as a live obligation.
small, medium, large
484 days agoIn forcePLEAA (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) 2019/882; the Act's substantive requirements apply from 28 June 2025.
small, medium, large
481 days agoIn forceEEEstonia e-invoicingEstonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier
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).
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449 days agoIn forceEUEU AI ActAI Act: obligations for general-purpose AI model providers apply
Commission (AI Office) enforcement powers only from 2026-08-02; models placed on the market before 2025-08-02 have until 2027-08-02
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389 days agoIn forcePLPoland deposit-return system (system kaucyjny)Poland: mandatory deposit-return system for plastic bottles, cans and reusable glass bottlesall
381 days agoIn forceEUInstant Payments RegulationInstant Payments Regulation: euro-area banks must send instant payments and offer free Verification of Payeeall
297 days agoIn forceBEBelgium e-invoicingBelgium: structured B2B e-invoicing via Peppol mandatory
Tolerance period ended 2026-03-31; penalties now enforced
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297 days agoIn forceDEGermany minimum wageGermany: statutory minimum wage rises to €13.90/hourall
297 days agoIn forceLTLithuania 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.
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297 days agoIn forceLTLithuania 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%.
micro, small
297 days agoIn forceLVLatvia e-invoicingLatvia: 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/B2G/G2B e-invoices from 2026-01-01, within 5 working days of sending, submitted only once.
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297 days agoIn forceLVLatvia minimum wageLatvia: minimum monthly wage rises to €780all
297 days agoIn forceEENIS2Estonia 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.
medium, large
297 days agoIn forcePLPoland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia becomes the primary channel for official correspondence, replacing ePUAPall
297 days agoIn forcePLPoland minimum wagePoland: 2026 minimum wage confirmed at PLN 4,806 gross per monthall
283 days agoIn forceDEGermany battery law (BattG → BattDG)Germany: battery producer registrations had to be converted from BattG to BattDG
The Batt-EU-AnpG replaced the old Batteriegesetz (BattG) with the new Batterie-Durchführungsgesetz (BattDG) on 2025-10-07, implementing EU Battery Regulation (EU) 2023/1542 at national level. Existing producer registrations at Stiftung EAR had to be actively adapted/converted to BattDG requirements (correct battery category, an approved Organisation für Herstellerverantwortung, complete master data) by 2026-01-15.
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233 days agoIn forceDEGermany NIS2 (NIS2UmsuCG)Germany: NIS2-regulated entities must register with the BSI
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.
medium, large
208 days agoIn forceEENIS2Estonia NIS2: in-scope entities must register/notify RIA within 3 months of qualifying
Entities that already met the essential/important-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.
medium, large
207 days agoIn forceEEEstonia minimum wageEstonia: minimum monthly wage rises to €946 (from 1 April 2026)
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/month (2025) to €946/month, €5.67/hour.
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207 days agoIn forcePLPoland KSeFPoland: 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.
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207 days agoIn forcePLPoland 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.
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205 days agoIn forcePLNIS2 (Poland transposition - Ustawa o KSC)Poland: amended Cybersecurity Act (KSC) implementing NIS2 enters into forcemedium, large
191 days agoConfirmedLTNIS2Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months and technical measures within 24 months of registration
Re-verified 2026-09-09: nksc.lt and kam.lt subpages still hang/block 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 12/24-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.
medium, large
140 days agoDelayedDEGermany pay transparency (EntgTranspG reform)Germany: transposition of the EU Pay Transparency Directive is overdue
2026-06-07 was the EU transposition deadline for Directive (EU) 2023/970. 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.
medium, large
140 days agoIn forceEUPay Transparency DirectivePay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer
Directive (EU) 2023/970, 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).
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116 days agoIn forceEUEU Customs ReformRemoval of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels
Council Regulation (EU) 2026/382 (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.
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86 days agoIn forceEUCosmetics RegulationCosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products
Commission Regulation (EU) 2023/1545 amending Regulation (EC) 1223/2009. 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.
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86 days agoIn forceEURight to RepairRight to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guaranteeall
84 days agoIn forceEUEU AI ActAI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts
Kept at 2026-08-02 by the Digital Omnibus on AI; only the marking/detection duty for systems already on the market before this date is deferred to 2026-12-02
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74 days agoIn forceDEGermany packaging law (VerpackDG)Germany: VerpackDG replaces VerpackG, implementing the EU Packaging Regulation (PPWR) nationallyall
74 days agoIn forceEUPPWRPackaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)all
54 days agoIn forceFRFrance e-invoicingFrance: all businesses must receive e-invoices; large and mid-size companies must issue themall
44 days agoIn forceEUCyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRTall
43 days agoIn forceEUData ActData Act: new connected products must be designed for user data access (access by design)
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
medium, large
28 days agoIn forceEUEmpowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
Directive (EU) 2024/825 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.
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24 days agoIn forceEEEstonia TSD (income and social tax declaration)Estonia: TSD Annex 1/2 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.
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24 days agoIn forceLVLatvia natural resource tax (DRN) – packaging EPRLatvia: 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/partly 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).
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24 days agoIn forceLVNIS2Latvia 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 2025/123.1, point 8.3), only ICT critical-infrastructure owners/operators must resubmit the self-assessment report at least once a year (next due ~2026-10-01); other essential/important 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).
medium, large
24 days agoIn forcePLPoland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Applies to sole traders/businesses registered in CEIDG before 1 January 2025. Businesses registering in CEIDG from 1 January 2025 onward, and any pre-2025 CEIDG entrepreneur who filed a CEIDG update request after 30 June 2025, already had to set up an e-Doręczenia address earlier. Companies registered in the KRS had an earlier deadline: 1 April 2025 for those registered before 1 January 2025, and immediately at registration from 1 January 2025 for new KRS entities.
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22 days agoIn forcePLNIS2 (Poland transposition - Ustawa o KSC)Poland: KSC key/important entities must register within 6 months of the NIS2 amendment
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.
medium, large
TodayConfirmedLTLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurringall
TodayConfirmedPLPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurringall
TodayConfirmedPLPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Re-verified 2026-09-09: the old informacje-podsumowujace-vat-ue page 404s; VAT-UE guidance moved to podatki.gov.pl/podatki-firmowe/vat/informacje-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.
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3 daysConfirmedDEGermany social insuranceSozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring
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.
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5 daysConfirmedLTLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurringall
6 daysConfirmedEEEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
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 <=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.
small, medium, large
6 daysConfirmedLTLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt/imokos/vykdau-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").
micro
6 daysConfirmedEEEstonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurringall
6 daysConfirmedLTLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring
Re-verified 2026-09-09: vmi.lt/evmi/pvm 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.
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6 daysConfirmedLVLatvia / EU One Stop Shop (OSS) VATLatvia: OSS quarterly VAT return due by the end of the following monthRecurring
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.
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6 daysConfirmedPLPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
Re-verified 2026-09-09: the old vat-oss/procedura-unijna-oss page 404s; OSS/IOSS guidance moved to podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss (reachable), which confirms quarterly Union-scheme filing via its own unique-reference-number format (e.g. PL/PLxxxxxxx/Q3.2021); the end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, unchanged.
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16 daysConfirmedEEEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurringall
16 daysConfirmedEEEstonia 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 10thRecurringall
16 daysConfirmedLTLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working dayRecurring
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).
small, medium, large
16 daysConfirmedPLPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
Re-verified 2026-09-09: GUS's stat.gov.pl/intrastat 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/KAS.
small, medium, large
16 daysConfirmedDEGermany wage taxLohnsteuer-Anmeldung: wage tax return filing deadlineRecurringall
16 daysConfirmedDEGermany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurringall
20 daysConfirmedEEEstonia IntrastatEstonia: Intrastat report on dispatches of goods to other EU member states due by the 14thRecurring
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/not 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.
small, medium, large
21 daysConfirmedLTLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurringall
21 daysConfirmedLTLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurringall
21 daysConfirmedPLPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
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.
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21 daysConfirmedPLPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurringall
23 daysConfirmedLVLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurringall
26 daysConfirmedEEEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurringall
26 daysConfirmedEEEstonia VAT (recapitulative statement)Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20thRecurring
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.
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26 daysConfirmedLTLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurringall
26 daysConfirmedLVLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurringall
26 daysConfirmedLVLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRecurring
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.
all
26 daysConfirmedLVLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRecurringall
26 daysConfirmedPLPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurringall
26 daysConfirmedPLPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurringsmall, medium, large
26 daysConfirmedPLPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurringall
29 daysConfirmedLVLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurringall
38 daysConfirmedEUEU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus
all
38 daysConfirmedEUPlatform Work DirectivePlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationallyall
45 daysConfirmedEUProduct Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital servicesall
51 daysConfirmedEEEstonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE/social-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March / 15 June / 15 September / 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.
micro
51 daysConfirmedLTLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
Re-verified 2026-09-09: vmi.lt/evmi/pelno-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/Jun/Sep/Dec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session.
small, medium, large
60 daysConfirmedEUeIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'
all
66 daysDelayedEUEUDREU Deforestation Regulation: due diligence applies for large and medium operators and traders
Postponed twice; latest by Regulation (EU) 2025/2650 (OJ 2025-12-23) from 2025-12-30 to 2026-12-30. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer/exporter 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.
medium, large
67 daysConfirmedDEGermany financial statement disclosureJahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterRecurringall
68 daysConfirmedDEGermany e-invoicingGermany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
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).
small, medium, large
68 daysConfirmedDEGermany minimum wageGermany: statutory minimum wage rises to €14.60/hourall
68 daysProposedEEEstonia e-invoicingEstonia: 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.
all
68 daysProposedEEEstonia minimum wageEstonia: 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.
all
68 daysConfirmedLTLithuania minimum wage (MMA)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.
all
68 daysProposedLVLatvia minimum wageLatvia: 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.
all
68 daysProposedLVLatvia micro-enterprise tax (MUN)Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail.
micro
68 daysConfirmedPLPoland JPK_CIT / 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.
all
68 daysConfirmedPLPoland KSeFPoland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties startmicro
68 daysProposedPLPoland minimum wagePoland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
The Rada Dialogu Społecznego (Social Dialogue Council) did not reach a unanimous position, so under the Minimum Wage Act the Council of Ministers must set the 2027 figure by regulation no later than 15 September 2026, and cannot set it below the PLN 4,950 gross / PLN 32.30 hourly figure it already proposed to the social partners. As of this run (2026-09-08), the confirming Dziennik Ustaw regulation had not yet been published - treat PLN 4,950 as the legal floor, not yet the final confirmed figure.
all
79 daysConfirmedEUData ActData Act: cloud providers must stop charging switching and data-egress feesall
82 daysConfirmedEEEstonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterlyRecurring
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.
small, medium, large
82 daysConfirmedLVLatvia micro-enterprise tax (MUN)Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
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.
micro
84 daysConfirmedLVLatvia self-employed VSAOI/IINLatvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurringmicro
87 daysConfirmedLVLatvia dabas resursu nodoklis (DRN)Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurringall
87 daysConfirmedEUMachinery RegulationMachinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and softwareall
98 daysConfirmedPLPoland PIT employer annual information returnsPoland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Recurring
Re-verified 2026-09-09: the old dla-pracodawcy-platnika/obowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl/podatki-osobiste/pit/platnik, 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.
all
98 daysConfirmedPLPoland ZUS IWA accident-insurance informationPoland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Recurring
Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session.
small, medium, large
113 daysConfirmedLTLithuania GPM (annual report of income paid to individuals)Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRecurring
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.
all
116 daysConfirmedEUBattery RegulationDigital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWhall
117 daysConfirmedLTLithuania packaging EPR (GPAIS)Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRecurring
Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry.
all
126 daysConfirmedPLPoland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRecurring
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.
all
126 daysConfirmedPLPoland PIT employer information to employeesPoland: PIT-11 statement must be provided to each employee by the end of FebruaryRecurring
Re-verified 2026-09-09: same relocated page (podatki.gov.pl/podatki-osobiste/pit/platnik) 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).
all
141 daysConfirmedPLPoland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchRecurringall
157 daysConfirmedEEEstonia packaging report (Pakendiseadus)Estonia: annual packaging report (pakendiaruanne) due 31 MarchRecurringall
157 daysConfirmedPLPoland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRecurringall
157 daysConfirmedPLPoland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRecurring
Re-verified 2026-09-09 on biznes.gov.pl/pl/portal/ou133 ("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).
all
187 daysConfirmedEEEstonia Income Tax Act (Tulumaksuseadus)Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilRecurring
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.
micro
187 daysConfirmedLVLatvia extended producer responsibility (EPR) — EEE & batteriesLatvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilRecurringall
187 daysConfirmedLVLatvia extended producer responsibility (EPR) — packagingLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRecurringall
187 daysConfirmedPLPoland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRecurring
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; /pit/twoj-e-pit/ remains the correct, reachable e-filing service URL.
micro
191 daysConfirmedLTLithuania GPM (individual activity annual income tax)Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Recurring
Corrected 2026-09-09: VMI's own gyventoju-pajamu-mokestis pages are a collapsed navigation portal and did not expose specific 2027 deadline text this session. However, Sodra's official individual-activity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly states the annual VSD/PSD settlement -- filed together with GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" for the 2026 tax year, i.e. 4 May 2027, not 1 May. Cross-referenced correction; re-verify directly against VMI's GPM311 guidance before relying on the exact date.
micro
191 daysConfirmedLTLithuania VSD/PSD (self-employed social insurance)Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Recurring
Corrected 2026-09-09: Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla, section "Kiek turiu sumokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD balancing settlement for individual-activity income earned in 2026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) -- i.e. 4 May 2027, not 1 May as previously listed. Historically this date has moved (1 May for 2021, 2 May for 2022-2025, 4 May for 2026), so it is not simply "1 May shifted to the next business day"; verify the exact date via Sodra each year.
micro
202 daysConfirmedDEGermany packaging register (LUCID)Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadlineRecurringmedium, large
207 daysConfirmedPLPoland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRecurring
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.
micro
218 daysConfirmedLTLithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRecurring
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/after 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).
all
218 daysConfirmedLVLatvia annual report filingLatvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring
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.
micro, small
219 daysConfirmedLVLatvia personal income tax (IIN) — annual declarationLatvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneRecurringmicro
225 daysConfirmedEUPay Transparency DirectivePay Transparency: first gender pay gap report due for employers with 150+ employees
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
medium, large
233 daysConfirmedLTLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneRecurring
Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.
all
248 daysConfirmedEEEstonia annual report filingEstonia: annual report (majandusaasta aruanne) filing deadline to the business registerRecurringall
248 daysConfirmedEEEstonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRecurring
Confidence: likely, not independently confirmed this session -- rik.ee's beneficial-owners page and business-register root returned 404/500 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/updating 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/riigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount.
all
248 daysDelayedEUEUDREU Deforestation Regulation: due diligence applies for micro and small enterprises
Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags 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, small
257 daysConfirmedEUInstant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09
all
263 daysConfirmedPLPoland annual financial statements - KRS/RDF filingPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Recurringall
279 daysConfirmedDEGermany annual tax returnsESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineRecurringall
279 daysConfirmedLVLatvia annual report filingLatvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesRecurring
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.
medium, large
281 daysConfirmedEUEU AI ActAI Act: GPAI models placed on the market before August 2025 must complyall
297 daysDelayedEUBattery RegulationBattery Regulation: supply-chain due diligence obligations apply
Postponed from 2025-08-18 by Regulation (EU) 2025/1561
medium, large
310 daysConfirmedLVLatvia extended producer responsibility (EPR) — EEE & batteriesLatvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRecurring
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.
all
311 daysConfirmedFRFrance e-invoicingFrance: SMEs, very small businesses and micro-entrepreneurs must issue e-invoices and e-reportmicro, small, medium
340 daysConfirmedEUCBAMCBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
Definitive period started 2026-01-01; importers above 50 tonnes/year 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
all
340 daysConfirmedEUDAC8DAC8: 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
all
341 daysConfirmedLVLatvia occupational safety — repeated safety instructionLatvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workRecurring
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.
all
342 daysConfirmedLVLatvia occupational safety — work environment risk assessmentLatvia: work environment risk assessment must be reviewed at least once a yearRecurring
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/process 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 1/2 tables.
all
403 daysDelayedEUEU AI ActAI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)
all
412 daysConfirmedEUCyber Resilience ActCRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected productsall
415 daysConfirmedEUForced Labour RegulationForced Labour Regulation: ban on placing, selling or exporting products made with forced labourall
425 daysConfirmedEUeIDAS 2EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
36 months after the implementing regulations (Art. 5f Reg. 2024/1183); exact national enforcement dates may vary
all
432 daysProposedEUEcodesign (ESPR)ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
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
all
432 daysProposedEULate Payment RegulationProposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions
Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.
all
433 daysConfirmedBEBelgium e-invoicingBelgium: near-real-time VAT e-reporting of invoice data (5-corner Peppol model)all
433 daysConfirmedEUCSRDCSRD 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-2/3 companies were 'stopped' in 2025
large
433 daysConfirmedDEGermany e-invoicingGermany: all businesses must issue B2B e-invoicesmicro, small
433 daysProposedLTLithuania e-invoicingLithuania: 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/e-invoicing requirement from 2030-07-01 regardless of national timing.
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433 daysConfirmedLVLatvia e-invoicingLatvia: 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/fm.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/voluntary 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.
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615 daysConfirmedEUViDAViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration
Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01
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647 daysDelayedEUEU AI ActAI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)
Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026/1744)
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1005 daysDelayedEUCSDDDCSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover
Directive (EU) 2026/470 (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.
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1164 daysConfirmedEUPPWRPPWR: minimum recycled content in plastic packaging and bans on certain single-use formatsall
1342 daysConfirmedEUEAAEuropean Accessibility Act: end of transition for legacy service contracts and self-service terminalssmall, medium, large
1345 daysConfirmedEUViDAViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactionsall
1376 daysConfirmedEUToy Safety RegulationNew Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules
Regulation (EU) 2025/2509 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
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2990 daysConfirmedEUViDAViDA: national e-invoicing/reporting systems must be interoperable with the EU standardall

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