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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:20260908T221004Z
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\nVoor wie gel
 dt dit: 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\nWat u moet doen: Close ou
 t the year's business income and expense records\, compute the annual PIT 
 liability against advances already paid during the year\, and file PIT-36 
 or PIT-36L electronically (pre-filled via Twój e-PIT or self-prepared) an
 d pay any balance due by 30 April.\n\nSanctie: Fine under the Fiscal Penal
  Code (Kodeks karny skarbowy) for late or missing filing\, plus late-payme
 nt interest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid ba
 lance.\n\nOpmerking bij de datum: Re-checked 2026-09-09: podatki.gov.pl/pi
 t/twoj-e-pit is reachable but is a collapsed navigation page with no extra
 ctable deadline text this session. 30 April remains the stable\, long-stan
 ding statutory deadline under PIT Act Art. 45(1)\; not independently re-co
 nfirmed against live page text.\n\nStatus: Bevestigd\nhttps://eudeadlines.
 eu/nl/deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/nl/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
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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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