BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Germany\, small)
NAME:EU Deadline Radar (Germany\, small)
X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/
 ?c=DE&s=small&sec=services
BEGIN:VEVENT
UID:de-sv-beitragsnachweis-monthly@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20260928
DTEND;VALUE=DATE:20260929
SUMMARY:Germany social insurance: Sozialversicherungsbeiträge: contributio
 n payment and Beitragsnachweis deadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=28
DESCRIPTION:Employers must pay estimated total social insurance contributio
 ns (health\, pension\, unemployment\, long-term care insurance) for the cu
 rrent month by the third-to-last bank working day of that same month\, and
  submit the Beitragsnachweis (contribution statement) to the relevant Kran
 kenkasse shortly before that. Any shortfall/surplus versus actual payroll 
 is corrected in the following month's payment.\n\nWho is affected: Any emp
 loyer in Germany with staff subject to German social insurance\, including
  small companies running their own payroll or via an outsourced bookkeeper
 /Lohnbüro.\n\nWhat to do: Set up your payroll or Lohnbüro process to cal
 culate an estimate and submit the Beitragsnachweis a couple of bank workin
 g days before the third-to-last bank working day of the month\, then pay b
 y that date\; verify the exact date every month since it depends on the ba
 nking calendar.\n\n\nNote: Schema requires a fixed day-of-month\; the actu
 al legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day o
 f the SAME month in which the work was performed (an estimate\, trued up t
 he following month)\, which moves with bank holidays and weekends. Day 28 
 approximates this for September 2026\; always confirm the exact date with 
 your payroll provider or Krankenkasse each month. The Beitragsnachweis (co
 ntribution statement) itself is due even earlier\, typically two bank work
 ing days before the payment date.\n\nStatus: Confirmed\nhttps://eudeadline
 s.eu/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/deadline/de-sv-beitragsnachweis-monthly
CATEGORIES:DE,Germany social insurance
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-lohnsteuer-anmeldung-monthly@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing dead
 line
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:Employers must electronically file the Lohnsteuer-Anmeldung and
  pay the withheld wage tax by the 10th day after the end of the reporting 
 period. The period is monthly by default\, quarterly if the prior year's w
 ithheld wage tax was between €1\,080 and €5\,000\, and annual if it wa
 s €1\,080 or less.\n\nWho is affected: Any employer in Germany with staf
 f subject to wage tax withholding (Lohnsteuerabzug)\, including owner-mana
 gers on a GmbH payroll.\n\nWhat to do: File the Lohnsteuer-Anmeldung via E
 LSTER and remit withheld wage tax (plus solidarity surcharge and church ta
 x where applicable) by the 10th of the month (or quarter/year) following t
 he reporting period\; check annually whether your reporting period changes
  with last year's total withheld.\n\n\n\nStatus: Confirmed\nhttps://eudead
 lines.eu/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/deadline/de-lohnsteuer-anmeldung-monthly
CATEGORIES:DE,Germany wage tax
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return filing d
 eadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:VAT-registered businesses must electronically file their advanc
 e VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th d
 ay after the end of each reporting period (monthly\, or quarterly for smal
 ler businesses). A Dauerfristverlängerung (permanent one-month deadline e
 xtension) can be requested via ELSTER\; monthly filers must also pay a spe
 cial advance (1/11 of the prior year's VAT) to keep it.\n\nWho is affected
 : All VAT-registered businesses in Germany above the Kleinunternehmer thre
 shold\, or that opted into standard VAT treatment.\n\nWhat to do: File the
  UStVA via ELSTER and pay any VAT due by the 10th of the month following t
 he period. New businesses and businesses with prior-year VAT above €9\,0
 00 file monthly in their first two years\; otherwise file quarterly unless
  prior-year VAT exceeded €9\,000\, or monthly if it exceeded certain hig
 her thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 1
  H) if you need the extra month\, renewing the special advance payment ann
 ually for monthly filers.\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu
 /deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/deadline/de-vat-return-monthly
CATEGORIES:DE,Germany VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-legacy-watermarking-grace-end@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:AI Act: end of grace period for marking AI-generated content in pre
 -existing systems\; ban on non-consensual intimate deepfake generators
DESCRIPTION:Generative AI systems that were already on the market before 2 
 August 2026 get until 2 December 2026 to implement machine-readable markin
 g and detection of AI-generated output. From the same date AI systems buil
 t to generate non-consensual intimate or sexual imagery are prohibited out
 right.\n\nWho is affected: Providers of generative AI products released be
 fore August 2026 that have not yet implemented watermarking\; any business
  deploying image or video generators.\n\nWhat to do: Confirm that every ge
 nerative feature you provide emits watermarks or provenance metadata by 2 
 December 2026. Check vendor roadmaps if you resell or embed third-party ge
 nerators. Remove or block any functionality that could generate intimate i
 magery of real people.\n\nPenalty: Up to €15M or 3% of worldwide turnove
 r\; prohibited practices up to €35M or 7%\n\nNote: Grace period introduc
 ed by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the
  market before 2026-08-02\; the new prohibition was also added by the Omni
 bus\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/ai-act-legacy-wa
 termarking-grace-end
URL:https://eudeadlines.eu/deadline/ai-act-legacy-watermarking-grace-end
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: end of grace period for marking AI-generated content in
  pre-existing systems\; ban on non-consensual intimate deepfake generators
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: end of grace period for marking AI-generated content in
  pre-existing systems\; ban on non-consensual intimate deepfake generators
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:platform-work-directive-transposition@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: presumption of employment and algorithmic-
 management rules must apply nationally
DESCRIPTION:Directive (EU) 2024/2831 must be transposed by 2 December 2026.
  Digital labour platforms face a rebuttable presumption that their workers
  are employees where the platform controls the work\, must be transparent 
 about automated monitoring and decision systems\, keep humans in the loop 
 for decisions like account suspension\, and may not process certain person
 al data (emotions\, private chats).\n\nWho is affected: Any platform that 
 organises work performed by individuals through an app or website (deliver
 y\, ride-hailing\, cleaning\, freelance marketplaces)\, including small pl
 atforms\; only Italy and Spain had draft laws by mid-2026.\n\nWhat to do: 
 Assess whether your contractors would be presumed employees under the nati
 onal test and budget for reclassification. Document every automated system
  that affects pay\, tasks or access\, prepare worker-facing explanations\,
  and set up human review of significant decisions. Track your Member State
 's transposition law.\n\nPenalty: Set nationally\; reclassification costs 
 and back-payments of social contributions\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/deadline/platform-work-directive-transposition
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:eudi-wallet-member-states-launch@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261224
DTEND;VALUE=DATE:20261225
SUMMARY:eIDAS 2: EU Digital Identity Wallet: every Member State must offer 
 a wallet\; public bodies must accept it
DESCRIPTION:Each EU country must provide at least one certified EU Digital 
 Identity Wallet so citizens and businesses can identify themselves\, sign 
 documents with qualified e-signatures and share verified attributes (compa
 ny registration\, licences) across the EU. Public administrations must acc
 ept it for online services.\n\nWho is affected: No direct obligation on pr
 ivate businesses yet\; companies dealing with public authorities and those
  doing KYC/onboarding should prepare to accept wallet-based identification
 .\n\nWhat to do: Plan wallet acceptance in customer onboarding and e-signa
 ture flows (OpenID4VP / OpenID4VCI standards). Check whether your national
  wallet offers business attributes you could use for procurement\, banking
  or licensing.\n\n\nNote: 24 months after the implementing regulations of 
 2024-11-28 (Art. 5a Reg. 2024/1183)\; the Commission communicates it as 'e
 nd of 2026'\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/eudi-wal
 let-member-states-launch
URL:https://eudeadlines.eu/deadline/eudi-wallet-member-states-launch
CATEGORIES:EU,eIDAS 2
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:eIDAS 2: EU Digital Identity Wallet: every Member State must of
 fer a wallet\; public bodies must accept it — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:eIDAS 2: EU Digital Identity Wallet: every Member State must of
 fer a wallet\; public bodies must accept it — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Germany financial statement disclosure: Jahresabschluss: annual fin
 ancial statement disclosure (Offenlegung) to the Unternehmensregister
RRULE:FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=-1
DESCRIPTION:Corporations (GmbH\, UG (haftungsbeschränkt)\, and GmbH & Co. 
 KG) must file their annual financial statements for disclosure via the Unt
 ernehmensregister/Bundesanzeiger within 12 months of their balance-sheet d
 ate (§325 Abs. 1a HGB)\; for a calendar-year company that means by 31 Dec
 ember of the following year. Small and micro companies (Kleinstkapitalgese
 llschaften\, §267/§267a HGB) may use reduced formats or\, for micro comp
 anies\, simple deposit (Hinterlegung) instead of full publication\, but th
 e 12-month deadline itself still applies.\n\nWho is affected: GmbH\, UG (h
 aftungsbeschränkt) and other capital companies (and qualifying GmbH & Co.
  KG) registered in Germany\; sole traders (Einzelunternehmen) and standard
  partnerships are generally not subject to this HGB disclosure duty.\n\nWh
 at to do: Prepare the annual financial statements after the fiscal year en
 d and file them for disclosure (Offenlegung) or\, if eligible as a Kleinst
 kapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeiger/U
 nternehmensregister portal within 12 months of the balance-sheet date.\n\n
 Penalty: Ordnungsgeld (administrative fine) proceedings by the Bundesamt f
 ür Justiz starting at a minimum of €2\,500\, escalating and repeatable 
 for continued non-compliance (§335 HGB).\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
CATEGORIES:DE,Germany financial statement disclosure
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-einvoicing-issuing-800k@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Germany e-invoicing: Germany: businesses with prior-year turnover a
 bove €800\,000 must issue B2B e-invoices
DESCRIPTION:From 1 January 2027 companies whose 2026 turnover exceeded €8
 00\,000 must issue domestic B2B invoices as structured e-invoices (EN 1693
 1 – XRechnung or ZUGFeRD 2.x)\; PDF and paper are no longer allowed for 
 them. Exceptions: invoices under €250\, tickets\, and Kleinunternehmer.\
 n\nWho is affected: German-established businesses above the €800\,000 tu
 rnover line (many small and all medium/large companies) invoicing other Ge
 rman businesses.\n\nWhat to do: Check your 2026 turnover against the thres
 hold. Configure your ERP to produce XRechnung or ZUGFeRD e-invoices and ag
 ree delivery channels (e-mail\, Peppol\, portal) with customers. Ensure in
 coming e-invoices are archived unchanged in their structured form (GoBD).\
 n\n\nNote: Receiving structured e-invoices has been mandatory for all Germ
 an businesses since 2025-01-01 (Wachstumschancengesetz\, §14 UStG). Busin
 esses at or below €800\,000 prior-year turnover may still send paper or 
 non-EN16931 electronic invoices (with recipient consent) until 2027-12-31 
 (§27 Abs. 38 Satz 2 UStG).\n\nStatus: Confirmed\nhttps://eudeadlines.eu/d
 eadline/de-einvoicing-issuing-800k
URL:https://eudeadlines.eu/deadline/de-einvoicing-issuing-800k
CATEGORIES:DE,Germany e-invoicing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: businesses with prior-year turnov
 er above €800\,000 must issue B2B e-invoices — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: businesses with prior-year turnov
 er above €800\,000 must issue B2B e-invoices — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-minimum-wage-2027@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Germany minimum wage: Germany: statutory minimum wage rises to €1
 4.60/hour
DESCRIPTION:The statutory minimum wage rises again on 1 January 2027\, to 
 €14.60 gross per hour\, the second step confirmed by the same Fünfte Mi
 ndestlohnanpassungsverordnung (MiLoV5)\, published in the Bundesgesetzblat
 t on 2025-11-07. Unlike some earlier cycles\, both the 2026 and 2027 steps
  are already fixed by regulation\, not merely proposed.\n\nWho is affected
 : All employers with staff in Germany\, including minijobs and working stu
 dents.\n\nWhat to do: Budget the 2027 payroll increase now\; re-check mini
 job hour limits against the new hourly rate\; review any pay bands or appr
 entice-related minimums pegged to the statutory minimum.\n\n\n\nStatus: Co
 nfirmed\nhttps://eudeadlines.eu/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/deadline/de-minimum-wage-2027
CATEGORIES:DE,Germany minimum wage
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany minimum wage: Germany: statutory minimum wage rises to 
 €14.60/hour — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany minimum wage: Germany: statutory minimum wage rises to 
 €14.60/hour — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:data-act-cloud-switching-fees-end@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20270112
DTEND;VALUE=DATE:20270113
SUMMARY:Data Act: cloud providers must stop charging switching and data-egr
 ess fees
DESCRIPTION:From this date cloud and data-processing providers may no longe
 r charge customers for switching to another provider or for exporting thei
 r data (egress). Contracts must already allow termination and migration wi
 thin 30 days\, and providers must offer export in machine-readable formats
 .\n\nWho is affected: All cloud\, SaaS\, PaaS and hosting providers servin
 g EU customers\; every business that buys cloud services benefits.\n\nWhat
  to do: Providers: remove egress and switching charges from price lists an
 d contracts\, and publish exit assistance terms. Customers: review cloud c
 ontracts for exit clauses and use the rules to negotiate migrations\; plan
  any provider change for after January 2027 to avoid egress costs.\n\n\n\n
 Status: Confirmed\nhttps://eudeadlines.eu/deadline/data-act-cloud-switchin
 g-fees-end
URL:https://eudeadlines.eu/deadline/data-act-cloud-switching-fees-end
CATEGORIES:EU,Data Act
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Data Act: cloud providers must stop charging switching and data
 -egress fees — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Data Act: cloud providers must stop charging switching and data
 -egress fees — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:instant-payments-non-euro-vop@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20270709
DTEND;VALUE=DATE:20270710
SUMMARY:Instant Payments Regulation: sending instant euro payments and Veri
 fication of Payee mandatory for non-euro-area banks (Poland\, Sweden\, Cze
 chia\, etc.)
DESCRIPTION:Payment providers in EU countries outside the euro area must of
 fer euro instant transfers and the free name/IBAN check (Verification of P
 ayee) from July 2027\, completing the roll-out across the EU.\n\nWho is af
 fected: Banks and payment institutions in non-euro Member States\; busines
 ses in Poland\, Sweden\, Czechia\, Hungary\, Denmark\, Romania and Bulgari
 a paying or receiving euros.\n\nWhat to do: Businesses in non-euro countri
 es: align supplier and customer master data (legal names vs account holder
 s) ahead of the VoP switch-on to avoid rejected or delayed euro payments\;
  ask your bank about its timetable.\n\n\nNote: Receiving instant euro paym
 ents is mandatory for non-euro-area PSPs from 2027-01-09\; sending and VoP
  from 2027-07-09\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/ins
 tant-payments-non-euro-vop
URL:https://eudeadlines.eu/deadline/instant-payments-non-euro-vop
CATEGORIES:EU,Instant Payments Regulation
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Instant Payments Regulation: sending instant euro payments and 
 Verification of Payee mandatory for non-euro-area banks (Poland\, Sweden\,
  Czechia\, etc.) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Instant Payments Regulation: sending instant euro payments and 
 Verification of Payee mandatory for non-euro-area banks (Poland\, Sweden\,
  Czechia\, etc.) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-annual-tax-returns-yearly@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Germany annual tax returns: ESt/KSt/GewSt: annual income/corporatio
 n/trade tax return filing deadline
RRULE:FREQ=YEARLY;BYMONTH=7;BYMONTHDAY=-1
DESCRIPTION:Annual income tax (Einkommensteuer)\, corporation tax (Körpers
 chaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 Jul
 y of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerb
 erater (tax advisor) or Lohnsteuerhilfeverein prepares the return\, the de
 adline extends to the last day of February of the second following year (
 §149 Abs. 3 AO)\, unless the tax office sets an earlier date under §149 
 Abs. 4.\n\nWho is affected: GmbH/UG (KSt + GewSt)\, Einzelunternehmen and 
 partnerships (ESt/Gewerbesteuer where applicable)\, and their outsourced b
 ookkeepers/tax advisors.\n\nWhat to do: File ESt/KSt/GewSt returns via ELS
 TER (or your tax advisor's software) by 31 July of the following year\, or
  confirm with your Steuerberater that the extended end-of-February (second
  following year) deadline applies to your filing.\n\nPenalty: Verspätungs
 zuschlag (late-filing surcharge) generally 0.25% of the assessed tax per m
 onth started\, minimum €25/month (§152 AO)\, plus possible estimation o
 f the tax base.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/de
 -annual-tax-returns-yearly
URL:https://eudeadlines.eu/deadline/de-annual-tax-returns-yearly
CATEGORIES:DE,Germany annual tax returns
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-iii@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: high-risk AI obligations for Annex III use cases (HR\, cred
 it\, education\, biometrics\, critical infrastructure)
DESCRIPTION:AI used for recruiting and managing workers\, credit scoring\, 
 insurance pricing\, education admissions\, biometric identification\, crit
 ical infrastructure and law enforcement becomes 'high-risk'. Providers nee
 d a risk-management system\, data governance\, technical documentation\, l
 ogging\, human oversight and a conformity assessment\; deployers must use 
 the systems as instructed\, keep logs and inform affected people.\n\nWho i
 s affected: Companies building such AI systems\, and any employer or lende
 r that uses them (deployer duties)\, regardless of size. SMEs get simplifi
 ed documentation templates.\n\nWhat to do: Map every AI system you build o
 r use against Annex III. For in-scope systems\, start a compliance file no
 w: intended purpose\, risk assessment\, training-data description\, human-
 oversight design\, accuracy and cybersecurity testing. Deployers: get prov
 ider documentation\, appoint a human overseer\, and prepare worker informa
 tion notices. Register systems in the EU database before use.\n\nPenalty: 
 Up to €15M or 3% of worldwide turnover (SMEs: lower of the two)\n\nNote:
  Postponed from 2026-08-02 by the Digital Omnibus on AI\, Regulation (EU) 
 2026/1744 (OJ 2026-07-24\, in force 2026-07-27)\n\nStatus: Delayed\nhttps:
 //eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:eu-forced-labour-regulation-applies@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20271214
DTEND;VALUE=DATE:20271215
SUMMARY:Forced Labour Regulation: ban on placing\, selling or exporting pro
 ducts made with forced labour
DESCRIPTION:Regulation (EU) 2024/3015 bans placing products made with force
 d labour on the EU market\, making them available\, or exporting them\, an
 ywhere along the supply chain. National authorities and the Commission can
  investigate suspected products and order withdrawal\, donation\, recyclin
 g or destruction. There is no company-size exemption — only extra guidan
 ce and a dedicated SME contact point.\n\nWho is affected: Any business tha
 t places products on the EU market or exports from it — manufacturers\, 
 importers and distributors of any size — with the highest practical expo
 sure for importers sourcing from regions or sectors with documented forced
 -labour risk.\n\nWhat to do: Map your supply chain for forced-labour risk\
 , especially raw materials and first-tier suppliers in higher-risk regions
  or sectors. Set up a due-diligence and complaints process so you can resp
 ond to a Commission or customs information request. Keep supplier audits\,
  certifications and contracts on file\, and watch for the Commission's ris
 k-indicators database and SME guidance.\n\nPenalty: Withdrawal\, and destr
 uction\, recycling or donation of non-compliant products\, plus denial of 
 market access\; no EU-wide turnover-based fine is set\, but Member States 
 must set effective\, proportionate and dissuasive penalties.\n\n\nStatus: 
 Confirmed\nhttps://eudeadlines.eu/deadline/eu-forced-labour-regulation-app
 lies
URL:https://eudeadlines.eu/deadline/eu-forced-labour-regulation-applies
CATEGORIES:EU,Forced Labour Regulation
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Forced Labour Regulation: ban on placing\, selling or exporting
  products made with forced labour — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Forced Labour Regulation: ban on placing\, selling or exporting
  products made with forced labour — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:late-payment-regulation-proposal@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:[indicative date] Late Payment Regulation: Proposed EU Late Payment
  Regulation: 30-day maximum payment terms in B2B transactions
DESCRIPTION:The Commission proposed replacing the Late Payment Directive wi
 th a regulation capping B2B and B2G payment terms at 30 days\, making late
 -payment interest automatic and creating national enforcement authorities.
  The file has not progressed in the Council since 2024\, so no date is fix
 ed.\n\nWho is affected: All businesses\, especially SMEs supplying larger 
 customers on long payment terms.\n\nWhat to do: No action required yet. Wa
 tch the file\; if adopted\, contracts with payment terms above 30 days wou
 ld need to be renegotiated and invoicing/dunning systems updated to charge
  statutory interest automatically.\n\n\nNote: Placeholder – no applicati
 on date exists. Commission proposal COM(2023) 533 remains open: Parliament
  adopted its position in April 2024\, but the file is classified 'Blocked'
  by the European Parliament's Legislative Train Schedule (no Council progr
 ess for 9+ months\, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure
  tracker — not withdrawn\, despite some secondary sources claiming so. E
 xisting Directive 2011/7/EU (60-day default) continues to apply.\n\nStatus
 : Proposed\nhttps://eudeadlines.eu/deadline/late-payment-regulation-propos
 al
URL:https://eudeadlines.eu/deadline/late-payment-regulation-proposal
CATEGORIES:EU,Late Payment Regulation
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Late Payment Regulation: Proposed EU Late Payment Regulation: 3
 0-day maximum payment terms in B2B transactions — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Late Payment Regulation: Proposed EU Late Payment Regulation: 3
 0-day maximum payment terms in B2B transactions — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-einvoicing-issuing-all@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:Germany e-invoicing: Germany: all businesses must issue B2B e-invoi
 ces
DESCRIPTION:The last transition step: from 1 January 2028 every German busi
 ness\, regardless of turnover\, must issue structured e-invoices for domes
 tic B2B supplies. EDI procedures must also be EN 16931-compatible by then.
 \n\nWho is affected: Micro and small German businesses below €800\,000 t
 urnover that were still allowed to send PDF/paper invoices in 2027.\n\nWha
 t to do: Move to an invoicing tool that outputs XRechnung or ZUGFeRD\, che
 ck that your EDI connections can extract EN 16931 data\, and inform custom
 ers of your e-invoice delivery method.\n\n\n\nStatus: Confirmed\nhttps://e
 udeadlines.eu/deadline/de-einvoicing-issuing-all
URL:https://eudeadlines.eu/deadline/de-einvoicing-issuing-all
CATEGORIES:DE,Germany e-invoicing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: all businesses must issue B2B e-i
 nvoices — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: all businesses must issue B2B e-i
 nvoices — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-digital-reporting-intra-eu@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20300701
DTEND;VALUE=DATE:20300702
SUMMARY:ViDA: mandatory e-invoicing and near-real-time digital reporting fo
 r intra-EU B2B transactions
DESCRIPTION:Structured e-invoices (EN 16931) become the default for cross-b
 order B2B supplies within the EU\, issued within 10 days of the chargeable
  event\, and the invoice data must be reported to the tax authority almost
  in real time. Recapitulative statements (EC Sales Lists) are abolished.\n
 \nWho is affected: Every VAT-registered business that sells goods or servi
 ces to businesses in other EU countries\, whatever its size.\n\nWhat to do
 : Choose invoicing software that can issue and receive EN 16931 e-invoices
  (Peppol is the safest bet) well before 2030. Clean master data (VAT numbe
 rs\, addresses) and make sure invoices can be issued within 10 days. Align
  with any earlier national mandate (e.g. Latvia 2028\, Germany 2027/2028\,
  Poland 2026).\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/v
 ida-digital-reporting-intra-eu
URL:https://eudeadlines.eu/deadline/vida-digital-reporting-intra-eu
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: mandatory e-invoicing and near-real-time digital reportin
 g for intra-EU B2B transactions — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: mandatory e-invoicing and near-real-time digital reportin
 g for intra-EU B2B transactions — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-national-systems-harmonised@eudeadlines.eu
DTSTAMP:20260909T020657Z
DTSTART;VALUE=DATE:20350101
DTEND;VALUE=DATE:20350102
SUMMARY:ViDA: national e-invoicing/reporting systems must be interoperable 
 with the EU standard
DESCRIPTION:Countries that introduced domestic real-time reporting or e-inv
 oicing systems before 2024 (e.g. Italy\, Poland\, France\, Hungary) must a
 lign them with the EU digital reporting model by 2035\, so businesses can 
 use one format across the EU.\n\nWho is affected: Businesses operating in 
 several EU countries with different national e-invoicing regimes.\n\nWhat 
 to do: Prefer invoicing tools built on the EU standard (EN 16931/Peppol) r
 ather than country-specific formats\, so migration in 2035 is trivial.\n\n
 \n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/vida-national-syste
 ms-harmonised
URL:https://eudeadlines.eu/deadline/vida-national-systems-harmonised
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: national e-invoicing/reporting systems must be interopera
 ble with the EU standard — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: national e-invoicing/reporting systems must be interopera
 ble with the EU standard — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR