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:20261025T072039Z
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\nKam taikoma: Polan
 d-registered VAT payers trading goods or reverse-charge services with VAT-
 registered counterparties in other EU member states\, e.g. a SaaS company 
 invoicing EU business customers or an importer/exporter moving goods withi
 n the EU.\n\nKą daryti: Track intra-EU supplies\, acquisitions and revers
 e-charge services each month\; if any occurred\, file the VAT-UE (informac
 ja podsumowująca) electronically via e-Deklaracje by the 25th of the foll
 owing month\, alongside (but as a separate filing from) the JPK_V7M VAT re
 turn.\n\nSankcijos: Fine for a fiscal offence (wykroczenie skarbowe) under
  the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE 
 filings.\n\nPastaba dėl datos: Re-verified 2026-09-09: the old informacje
 -podsumowujace-vat-ue page 404s\; VAT-UE guidance moved to podatki.gov.pl/
 podatki-firmowe/vat/informacje-podstawowe\, which (per the site's own sear
 ch index) states the summary information is due "do 25. dnia [miesiąca] n
 astępującego po miesiącu\, w którym powstał obowiązek podatkowy" (25
 th of the month following the transaction)\, confirming the existing date 
 and Art. 100 basis.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/dead
 line/pl-vat-ue-summary-monthly
URL:https://eudeadlines.eu/lt/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