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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:20260908T221005Z
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\nWho is affec
 ted: Self-employed sole traders (JDG) running a business taxed on the gene
 ral PIT scale or the flat 19% rate\; does not apply to sp. z o.o. or other
  CIT taxpayers\, which instead file CIT-8.\n\nWhat to do: Close out the ye
 ar's business income and expense records\, compute the annual PIT liabilit
 y against advances already paid during the year\, and file PIT-36 or PIT-3
 6L electronically (pre-filled via Twój e-PIT or self-prepared) and pay an
 y balance due by 30 April.\n\nPenalty: Fine under the Fiscal Penal Code (K
 odeks karny skarbowy) for late or missing filing\, plus late-payment inter
 est under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.\n
 \nNote: 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 statutory deadline un
 der PIT Act Art. 45(1)\; not independently re-confirmed against live page 
 text.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-pit36-annua
 l-return
URL:https://eudeadlines.eu/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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