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-vat-ue-summary-monthly@eudeadlines.eu
DTSTAMP:20261025T062401Z
DTSTART;VALUE=DATE:20261025
DTEND;VALUE=DATE:20261026
SUMMARY:Poland VAT-UE summary information: Poland: VAT-UE summary informati
 on (informacja podsumowująca) due by the 25th
RRULE:FREQ=MONTHLY;BYMONTHDAY=25
DESCRIPTION:VAT-registered businesses that made intra-EU supplies of goods\
 , intra-EU acquisitions of goods\, or reverse-charge B2B services in a giv
 en month must file a VAT-UE summary information return listing the counter
 parties and values\, by the 25th of the following month. No filing is requ
 ired for a month with no such intra-EU transactions.\n\nWho is affected: P
 oland-registered VAT payers trading goods or reverse-charge services with 
 VAT-registered counterparties in other EU member states\, e.g. a SaaS comp
 any invoicing EU business customers or an importer/exporter moving goods w
 ithin the EU.\n\nWhat to do: Track intra-EU supplies\, acquisitions and re
 verse-charge services each month\; if any occurred\, file the VAT-UE (info
 rmacja podsumowująca) electronically via e-Deklaracje by the 25th of the 
 following month\, alongside (but as a separate filing from) the JPK_V7M VA
 T return.\n\nPenalty: Fine for a fiscal offence (wykroczenie skarbowe) und
 er the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-U
 E filings.\n\nNote: Re-verified 2026-09-09: the old informacje-podsumowuja
 ce-vat-ue page 404s\; VAT-UE guidance moved to podatki.gov.pl/podatki-firm
 owe/vat/informacje-podstawowe\, which (per the site's own search index) st
 ates the summary information is due "do 25. dnia [miesiąca] następujące
 go po miesiącu\, w którym powstał obowiązek podatkowy" (25th of the mo
 nth following the transaction)\, confirming the existing date and Art. 100
  basis.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-vat-ue-su
 mmary-monthly
URL:https://eudeadlines.eu/deadline/pl-vat-ue-summary-monthly
CATEGORIES:PL,Poland VAT-UE summary information
LAST-MODIFIED:20261001T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland VAT-UE summary information: Poland: VAT-UE summary infor
 mation (informacja podsumowująca) due by the 25th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland VAT-UE summary information: Poland: VAT-UE summary infor
 mation (informacja podsumowująca) due by the 25th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR