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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:20261025T071905Z
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\nQui est conc
 erné: 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\nQue faire: Close out the y
 ear's business income and expense records\, compute the annual PIT liabili
 ty 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 a
 ny balance due by 30 April.\n\nSanction: Fine under the Fiscal Penal Code 
 (Kodeks karny skarbowy) for late or missing filing\, plus late-payment int
 erest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.
 \n\nNote sur la date : Re-verified 2026-09-09: podatki.gov.pl's "Podatek P
 IT" page confirms "Zeznanie: PIT-36\, PIT-36L i PIT-28 - złóż w termini
 e od 15 lutego do 30 kwietnia roku następującego po roku podatkowym"\, m
 atching the existing 30 April deadline\; /pit/twoj-e-pit/ remains the corr
 ect\, reachable e-filing service URL.\n\nStatus: Confirmée\nhttps://eudea
 dlines.eu/fr/deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/fr/deadline/pl-pit36-annual-return
CATEGORIES:PL,Poland PIT-36/PIT-36L annual return (self-employed)
LAST-MODIFIED:20260909T000000Z
TRANSP:TRANSPARENT
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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
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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
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