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VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:pl-pit36-annual-return@eudeadlines.eu
DTSTAMP:20260908T220935Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PIT-36
 /PIT-36L annual personal income tax return and payment due by 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Self-employed individuals (sole traders\, JDG) taxed under the 
 general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annu
 al 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.\n\nWer betroffe
 n ist: Self-employed sole traders (JDG) running a business taxed on the ge
 neral PIT scale or the flat 19% rate\; does not apply to sp. z o.o. or oth
 er CIT taxpayers\, which instead file CIT-8.\n\nWas zu tun ist: Close out 
 the year's business income and expense records\, compute the annual PIT li
 ability 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.\n\nSanktion: Fine under the Fiscal Penal 
 Code (Kodeks karny skarbowy) for late or missing filing\, plus late-paymen
 t interest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid bal
 ance.\n\nHinweis zum Datum: Re-checked 2026-09-09: podatki.gov.pl/pit/twoj
 -e-pit is reachable but is a collapsed navigation page with no extractable
  deadline text this session. 30 April remains the stable\, long-standing s
 tatutory deadline under PIT Act Art. 45(1)\; not independently re-confirme
 d against live page text.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de
 /deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/de/deadline/pl-pit36-annual-return
CATEGORIES:PL,Poland PIT-36/PIT-36L annual return (self-employed)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PI
 T-36/PIT-36L annual personal income tax return and payment due by 30 April
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PI
 T-36/PIT-36L annual personal income tax return and payment due by 30 April
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
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