BEGIN:VCALENDAR
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:20260908T221420Z
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\nUz ko tas at
 tiecas: Self-employed sole traders (JDG) running a business taxed on the g
 eneral PIT scale or the flat 19% rate\; does not apply to sp. z o.o. or ot
 her CIT taxpayers\, which instead file CIT-8.\n\nKas jādara: Close out th
 e year's business income and expense records\, compute the annual PIT liab
 ility against advances already paid during the year\, and file PIT-36 or P
 IT-36L electronically (pre-filled via Twój e-PIT or self-prepared) and pa
 y any balance due by 30 April.\n\nSods: Fine under the Fiscal Penal Code (
 Kodeks karny skarbowy) for late or missing filing\, plus late-payment inte
 rest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.\
 n\nPiezīme par datumu: Re-checked 2026-09-09: podatki.gov.pl/pit/twoj-e-p
 it is reachable but is a collapsed navigation page with no extractable dea
 dline text this session. 30 April remains the stable\, long-standing statu
 tory deadline under PIT Act Art. 45(1)\; not independently re-confirmed ag
 ainst live page text.\n\nStatus: Apstiprināts\nhttps://eudeadlines.eu/lv/
 deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/lv/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
END:VCALENDAR
