BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Poland\, small)
NAME:EU Deadline Radar (Poland\, small)
X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/
 de?c=PL&s=small&f=employs_staff
BEGIN:VEVENT
UID:pl-ppk-contributions-monthly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Poland Employee Capital Plans (PPK): Poland: employer PPK (Pracowni
 cze Plany Kapitałowe) contribution transfer due by the 15th
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers must calculate and transfer employee and employer PPK
  (Employee Capital Plan) contributions\, deducted from salaries paid durin
 g the month\, to the selected PPK financial institution by no later than t
 he 15th of the following month.\n\nWer betroffen ist: Poland-registered em
 ployers with at least one employee enrolled in PPK (auto-enrolment for emp
 loyees aged 18-54 who have not opted out). Micro-employers with fewer than
  10 people employed are exempt only if every employee has submitted a resi
 gnation declaration\; the self-employed with no staff have no PPK obligati
 on.\n\nWas zu tun ist: Calculate employee and employer PPK contributions f
 rom each payroll run\, and transfer both amounts to the employees' PPK acc
 ounts at the chosen financial institution by the 15th of the month followi
 ng the month the contributions were calculated and deducted.\n\nSanktion: 
 Fine of PLN 1\,000 to PLN 1\,000\,000 under the PPK Act for failing to cal
 culate\, collect or transfer PPK contributions\, or for encouraging employ
 ees to resign from PPK.\n\nHinweis zum Datum: Re-checked 2026-09-09: mojep
 pk.pl is reachable but its homepage shows only a general disclaimer\, with
  no specific deadline text extracted this session. The 15th-of-month deadl
 ine and Art. 28(4) legal basis remain well-established and unchanged.\n\nS
 tatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-ppk-contributions
 -monthly
URL:https://eudeadlines.eu/de/deadline/pl-ppk-contributions-monthly
CATEGORIES:PL,Poland Employee Capital Plans (PPK)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland Employee Capital Plans (PPK): Poland: employer PPK (Prac
 ownicze Plany Kapitałowe) contribution transfer due by the 15th — due i
 n 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland Employee Capital Plans (PPK): Poland: employer PPK (Prac
 ownicze Plany Kapitałowe) contribution transfer due by the 15th — due i
 n 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-zus-contributions-dra-monthly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Poland ZUS social insurance contributions: Poland: ZUS social insur
 ance contributions and DRA declaration due by the 15th (legal persons)
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers must submit the ZUS settlement declaration (ZUS DRA) 
 together with personal monthly reports (ZUS RCA/RSA/RPA)\, and pay social 
 and health insurance contributions for the reporting month\, by a deadline
  that depends on the payer's legal form: the 15th of the following month f
 or payers with legal personality (e.g. sp. z o.o.)\, the 20th for other pa
 yers (sole traders\, personal partnerships)\, and the 5th for budget units
 .\n\nWer betroffen ist: Every Poland-registered ZUS contribution payer\, i
 ncluding a self-employed sole trader (JDG) paying only their own contribut
 ions\; a sp. z o.o. (a capital company with legal personality) falls under
  the 15th-of-month deadline described here\, while sole traders and person
 al partnerships use the 20th (see the action text below).\n\nWas zu tun is
 t: Submit the ZUS DRA declaration and personal monthly reports and pay soc
 ial insurance and health-insurance contributions for the reporting month b
 y the 15th of the following month if organized as a legal person (sp. z o.
 o.\, spółka akcyjna\, spółdzielnia). Sole traders and personal partner
 ships (spółki jawne\, partnerskie\, komandytowe\, komandytowo-akcyjne) i
 nstead follow the 20th-of-month deadline.\n\nSanktion: Late-payment intere
 st (odsetki za zwłokę) on unpaid contributions\; administrative and\, in
  cases of persistent non-payment\, criminal liability under the Social Ins
 urance System Act (Ustawa o systemie ubezpieczeń społecznych).\n\n\nStat
 us: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-zus-contributions-dr
 a-monthly
URL:https://eudeadlines.eu/de/deadline/pl-zus-contributions-dra-monthly
CATEGORIES:PL,Poland ZUS social insurance contributions
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS social insurance contributions: Poland: ZUS social i
 nsurance contributions and DRA declaration due by the 15th (legal persons)
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS social insurance contributions: Poland: ZUS social i
 nsurance contributions and DRA declaration due by the 15th (legal persons)
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-cit-advances-monthly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Poland CIT advance payments: Poland: monthly CIT advance payment du
 e by the 20th (quarterly option for small taxpayers)
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:CIT taxpayers must calculate and pay a monthly advance on corpo
 rate income tax by the 20th of the following month. Small taxpayers (mali 
 podatnicy\, turnover up to EUR 2 million) may instead elect quarterly adva
 nces\, due by the 20th of the month after each quarter\, provided they not
 ify the choice via their annual CIT return.\n\nWer betroffen ist: All Pola
 nd-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) gener
 ating taxable income during the year.\n\nWas zu tun ist: Calculate the mon
 thly CIT advance as the difference between cumulative tax due since the st
 art of the tax year and advances already paid\, and pay it by the 20th of 
 the following month (no monthly declaration is filed - the advance is only
  reconciled in the annual CIT-8 return). Small taxpayers may elect quarter
 ly advances instead\; the advance for the final month/quarter can be skipp
 ed if the annual return and balance are filed before that deadline.\n\nSan
 ktion: Late-payment interest under Article 53 of the Tax Ordinance on CIT 
 advances paid after the deadline.\n\n\nStatus: Bestätigt\nhttps://eudeadl
 ines.eu/de/deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/de/deadline/pl-cit-advances-monthly
CATEGORIES:PL,Poland CIT advance payments
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT advance payments: Poland: monthly CIT advance paymen
 t due by the 20th (quarterly option for small taxpayers) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT advance payments: Poland: monthly CIT advance paymen
 t due by the 20th (quarterly option for small taxpayers) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-pfron-declaration-monthly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Poland PFRON monthly declaration: Poland: monthly PFRON declaration
  and payment due by the 20th (employers with 25+ employees)
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Employers with at least 25 full-time-equivalent employees whose
  disability-employment rate is below the statutory 6% must calculate\, dec
 lare (DEK-I-0 or the applicable DEK-I-a/b form)\, and pay their monthly co
 ntribution to the State Fund for Rehabilitation of Disabled Persons (PFRON
 ) by the 20th of the month following the month the obligation arose.\n\nWe
 r betroffen ist: Poland-registered employers reaching the 25-FTE-employee 
 threshold whose disability-employment rate is below the statutory 6% (empl
 oyers meeting the 6% rate\, and most public/some other exempt employers\, 
 owe no contribution).\n\nWas zu tun ist: Calculate the monthly average emp
 loyment and disability-employment indicator\, determine the PFRON contribu
 tion due\, and submit the DEK-I-0 (or applicable DEK-I-a/b) declaration wi
 th payment via the e-PFRON2 system by the 20th of the following month.\n\n
 Sanktion: Late-payment interest on overdue PFRON contributions\; PFRON can
  pursue enforcement action for non-payment or non-declaration.\n\n\nStatus
 : Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-pfron-declaration-mont
 hly
URL:https://eudeadlines.eu/de/deadline/pl-pfron-declaration-monthly
CATEGORIES:PL,Poland PFRON monthly declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PFRON monthly declaration: Poland: monthly PFRON declara
 tion and payment due by the 20th (employers with 25+ employees) — due in
  7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PFRON monthly declaration: Poland: monthly PFRON declara
 tion and payment due by the 20th (employers with 25+ employees) — due in
  1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-pit-advances-employer-monthly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Poland PIT advances on employee salaries (płatnik): Poland: employ
 er's monthly PIT advance payment on employee salaries due by the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Employers acting as PIT withholding agents (płatnik) must calc
 ulate\, withhold and pay personal income tax advances on salaries and othe
 r reportable employment income by the 20th of the month following payment.
  There is no monthly PIT-4R filing - the withheld amounts are only reporte
 d once a year in the annual PIT-4R declaration.\n\nWer betroffen ist: Ever
 y Poland-registered employer paying salaries\, board-member remuneration\,
  or other employment income subject to PIT withholding.\n\nWas zu tun ist:
  Calculate and withhold PIT advances on wages paid during the month\, then
  pay the withheld amount to the tax office's microrachunek podatkowy by th
 e 20th of the following month. File the annual PIT-4R return (plus individ
 ual PIT-11 statements) after year-end\; no monthly PIT-4R submission is re
 quired.\n\nSanktion: Late-payment interest under Article 53 of the Tax Ord
 inance\; a płatnik who fails to withhold or remit PIT advances risks pers
 onal payer liability under the Tax Ordinance.\n\n\nStatus: Bestätigt\nhtt
 ps://eudeadlines.eu/de/deadline/pl-pit-advances-employer-monthly
URL:https://eudeadlines.eu/de/deadline/pl-pit-advances-employer-monthly
CATEGORIES:PL,Poland PIT advances on employee salaries (płatnik)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT advances on employee salaries (płatnik): Poland: em
 ployer's monthly PIT advance payment on employee salaries due by the 20th 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT advances on employee salaries (płatnik): Poland: em
 ployer's monthly PIT advance payment on employee salaries due by the 20th 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-jpk-v7m-monthly-vat@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20260925
DTEND;VALUE=DATE:20260926
SUMMARY:Poland JPK_V7 (VAT records and declaration): Poland: JPK_V7M monthl
 y VAT return and payment due by the 25th
RRULE:FREQ=MONTHLY;BYMONTHDAY=25
DESCRIPTION:VAT-registered businesses in Poland must submit the JPK_V7M str
 uctured VAT records-and-declaration file and pay any VAT due by the 25th o
 f the month following the settlement period. Small taxpayers may instead s
 ettle quarterly as JPK_V7K\, though the records portion is still sent ever
 y month.\n\nWer betroffen ist: VAT-registered companies in Poland on the s
 tandard monthly settlement\; small taxpayers (mali podatnicy\, turnover up
  to EUR 2 million including VAT) may opt into quarterly JPK_V7K filing ins
 tead.\n\nWas zu tun ist: File JPK_V7M via the e-Deklaracje/JPK system and 
 pay any VAT due into the microrachunek podatkowy by the 25th of the follow
 ing month. If eligible and opted into quarterly settlement\, submit JPK_V7
 K: records only for months 1-2 of the quarter (still by the 25th of each o
 f those months)\, and records plus the declaration for month 3\, by the 25
 th after quarter-end.\n\nSanktion: Late-payment interest under Article 53 
 of the Tax Ordinance (Ordynacja podatkowa) on VAT paid after the deadline\
 , plus possible fines under the Fiscal Penal Code for late or missing JPK_
 V7 filings.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl
 -jpk-v7m-monthly-vat
URL:https://eudeadlines.eu/de/deadline/pl-jpk-v7m-monthly-vat
CATEGORIES:PL,Poland JPK_V7 (VAT records and declaration)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_V7 (VAT records and declaration): Poland: JPK_V7M mo
 nthly VAT return and payment due by the 25th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_V7 (VAT records and declaration): Poland: JPK_V7M mo
 nthly VAT return and payment due by the 25th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-edoreczenia-ceidg-mandatory-2026@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20261001
DTEND;VALUE=DATE:20261002
SUMMARY:Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych): Pola
 nd: e-Doręczenia address becomes mandatory for CEIDG businesses registere
 d before 2025
DESCRIPTION:From 1 October 2026\, sole traders and other businesses registe
 red in Poland's CEIDG (Central Registration and Information on Business) b
 efore 1 January 2025 must hold and use a registered electronic delivery (e
 -Doręczenia) address for official correspondence with public authorities\
 , completing the phased rollout that already covers new CEIDG registration
 s\, KRS-registered companies and public-trust professions.\n\nWer betroffe
 n ist: Sole traders (jednoosobowa działalność gospodarcza) and other CE
 IDG-registered businesses in Poland that registered before 1 January 2025 
 and have not already set up an e-Doręczenia address.\n\nWas zu tun ist: S
 et up your e-Doręczenia address via the mObywatel app\, biznes.gov.pl\, o
 r a Trusted Profile-based application before 1 October 2026\, and start mo
 nitoring the address for official correspondence\, which will otherwise be
  delivered by public notice after a failed delivery attempt.\n\n\nHinweis 
 zum Datum: Applies to sole traders/businesses registered in CEIDG before 1
  January 2025. Businesses registering in CEIDG from 1 January 2025 onward\
 , and any pre-2025 CEIDG entrepreneur who filed a CEIDG update request aft
 er 30 June 2025\, already had to set up an e-Doręczenia address earlier. 
 Companies registered in the KRS had an earlier deadline: 1 April 2025 for 
 those registered before 1 January 2025\, and immediately at registration f
 rom 1 January 2025 for new KRS entities.\n\nStatus: Bestätigt\nhttps://eu
 deadlines.eu/de/deadline/pl-edoreczenia-ceidg-mandatory-2026
URL:https://eudeadlines.eu/de/deadline/pl-edoreczenia-ceidg-mandatory-2026
CATEGORIES:PL,Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych): 
 Poland: e-Doręczenia address becomes mandatory for CEIDG businesses regis
 tered before 2025 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych): 
 Poland: e-Doręczenia address becomes mandatory for CEIDG businesses regis
 tered before 2025 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:platform-work-directive-transposition@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäftigung
 svermutung und Regeln zum algorithmischen Management müssen national gelt
 en
DESCRIPTION:Die Richtlinie (EU) 2024/2831 muss bis zum 2. Dezember 2026 umg
 esetzt werden. Für digitale Arbeitsplattformen gilt eine widerlegbare Ver
 mutung\, dass ihre Beschäftigten Arbeitnehmer sind\, wenn die Plattform d
 ie Arbeit steuert\; sie müssen transparent über automatisierte Überwach
 ungs- und Entscheidungssysteme informieren\, bei Entscheidungen wie Kontos
 perrungen Menschen einbeziehen und dürfen bestimmte personenbezogene Date
 n (Emotionen\, private Chats) nicht verarbeiten.\n\nWer betroffen ist: Jed
 e Plattform\, die von Einzelpersonen erbrachte Arbeit über eine App oder 
 Website organisiert (Lieferdienste\, Fahrdienstvermittlung\, Reinigung\, F
 reelancer-Marktplätze)\, einschließlich kleiner Plattformen\; bis Mitte 
 2026 hatten nur Italien und Spanien Gesetzentwürfe.\n\nWas zu tun ist: Be
 urteilen Sie\, ob Ihre Auftragnehmer nach dem nationalen Test als Arbeitne
 hmer gelten würden\, und budgetieren Sie eine Neueinstufung. Dokumentiere
 n Sie jedes automatisierte System\, das Vergütung\, Aufgaben oder Zugang 
 beeinflusst\, bereiten Sie Erklärungen für die Beschäftigten vor und ri
 chten Sie eine menschliche Überprüfung wesentlicher Entscheidungen ein. 
 Verfolgen Sie das Umsetzungsgesetz Ihres Mitgliedstaats.\n\nSanktion: Nati
 onal festgelegt\; Kosten der Neueinstufung und Nachzahlung von Sozialbeitr
 ägen\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/platform
 -work-directive-transposition
URL:https://eudeadlines.eu/de/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-jpk-cit-final-phase-2027@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Poland: J
 PK_CIT digital accounting-books reporting becomes mandatory for remaining 
 CIT taxpayers
DESCRIPTION:From fiscal years starting after 31 December 2026\, all remaini
 ng CIT taxpayers in Poland (those not already captured by the 2025 or 2026
  phases) must keep their statutory accounting books in electronic form and
  submit them to the tax office in the JPK_KR_PD structured format\, alongs
 ide the JPK_ST_KR fixed-asset register\, completing the phased digitalisat
 ion of corporate accounting records.\n\nWer betroffen ist: Polish CIT taxp
 ayers\, including smaller companies and non-legal-person entities keeping 
 accounting books\, not already brought into scope by the 2025 (large taxpa
 yers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phas
 es.\n\nWas zu tun ist: Confirm which JPK_CIT phase applies to your entity 
 based on your CIT-payer category (note: VAT-registered CIT payers may alre
 ady be in an earlier phase than this entry's 2027 date -- see dateNote)\, 
 and check that your accounting software can export the JPK_KR_PD and JPK_S
 T_KR structures (which also carry KSeF invoice numbers and counterparty NI
 P data). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, t
 he first structured submission is due by the end of the 7th month after th
 e relevant fiscal year ends (not alongside CIT-8 as before) -- plan accord
 ingly.\n\nSanktion: Standard Tax Ordinance (Ordynacja podatkowa) penalties
  for late or incorrect JPK filings\, plus increased tax-audit exposure sin
 ce the tax authority can cross-check JPK_KR_PD data against KSeF invoices.
 \n\nHinweis zum Datum: Updated 2026-09-09: primary-source-confirmed via ap
 i.sejm.gov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779)\,
  in force 2026-07-01\, amended the CIT Act's JPK_CIT submission-deadline p
 rovision. The submission deadline for the structured accounting books is n
 o longer tied to the CIT-8 filing deadline\; it is now "do końca siódmeg
 o miesiąca po zakończeniu roku podatkowego" (the end of the 7th month af
 ter the tax year ends) -- e.g. 31 July for a calendar-year filer\, not ~31
  March. This entry's 2027-01-01 date still correctly marks when the final 
 phase (remaining CIT taxpayers) becomes obligated to keep the books electr
 onically\, but the first SUBMISSION under that phase now falls around 31 J
 uly 2028 (7 months after the FY2027 year-end)\, not alongside CIT-8 the fo
 llowing spring. Separately: this entry only models the final (2027) phase.
  A small VAT-registered CIT taxpayer (e.g. a small SaaS or e-commerce sp. 
 z o.o. already filing JPK_V7M) plausibly falls into the EARLIER "other CIT
  payers already obligated to file JPK_VAT" phase (tax years starting after
  31 Dec 2025\, i.e. FY2026)\, which is not represented by a separate datas
 et entry -- this phase-2 gap could not be independently confirmed to prima
 ry-source standard this session (podatki.gov.pl's JPK page loaded with no 
 extractable article text) and is flagged for a follow-up audit rather than
  guessed at.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-
 jpk-cit-final-phase-2027
URL:https://eudeadlines.eu/de/deadline/pl-jpk-cit-final-phase-2027
CATEGORIES:PL,Poland JPK_CIT / JPK_KR_PD (structured accounting books)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Polan
 d: JPK_CIT digital accounting-books reporting becomes mandatory for remain
 ing CIT taxpayers — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Polan
 d: JPK_CIT digital accounting-books reporting becomes mandatory for remain
 ing CIT taxpayers — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-minimum-wage-2027-proposed@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:[indicative date] Poland minimum wage: Poland: 2027 minimum wage pr
 oposed at PLN 4\,950\; final regulation due by 15 September 2026
DESCRIPTION:The Polish government has proposed a 2027 minimum monthly wage 
 of PLN 4\,950 gross (up from PLN 4\,806 in 2026) and a minimum hourly rate
  of PLN 32.30\, after trade unions sought PLN 5\,200 and employer groups s
 ought a smaller rise\; the Council of Ministers must issue the final regul
 ation no later than 15 September 2026.\n\nWer betroffen ist: Every employe
 r in Poland with staff paid at or near the minimum wage\, regardless of se
 ctor.\n\nWas zu tun ist: Budget 2027 payroll around the proposed PLN 4\,95
 0 monthly / PLN 32.30 hourly floor (the legal minimum the government can s
 et)\, and check gov.pl/web/rodzina or the Journal of Laws in the coming we
 eks for the final Council of Ministers regulation confirming the exact 202
 7 figures before finalising payroll systems.\n\n\nHinweis zum Datum: The R
 ada Dialogu Społecznego (Social Dialogue Council) did not reach a unanimo
 us position\, so under the Minimum Wage Act the Council of Ministers must 
 set the 2027 figure by regulation no later than 15 September 2026\, and ca
 nnot set it below the PLN 4\,950 gross / PLN 32.30 hourly figure it alread
 y proposed to the social partners. As of this run (2026-09-08)\, the confi
 rming Dziennik Ustaw regulation had not yet been published - treat PLN 4\,
 950 as the legal floor\, not yet the final confirmed figure.\n\nStatus: Vo
 rgeschlagen\nhttps://eudeadlines.eu/de/deadline/pl-minimum-wage-2027-propo
 sed
URL:https://eudeadlines.eu/de/deadline/pl-minimum-wage-2027-proposed
CATEGORIES:PL,Poland minimum wage
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland minimum wage: Poland: 2027 minimum wage proposed at PLN 
 4\,950\; final regulation due by 15 September 2026 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland minimum wage: Poland: 2027 minimum wage proposed at PLN 
 4\,950\; final regulation due by 15 September 2026 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-pit-annual-info-returns-jan31@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Poland PIT employer annual information returns: Poland: annual PIT-
 11\, PIT-4R and PIT-8AR employer information returns due 31 January (to th
 e tax office)
RRULE:FREQ=YEARLY;BYMONTH=1;BYMONTHDAY=-1
DESCRIPTION:Employers acting as PIT withholding agents (płatnik) must elec
 tronically submit the annual PIT-11 statements (one per employee\, coverin
 g salary and PIT advances withheld during the year)\, plus the aggregate P
 IT-4R return (employee PIT advances) and PIT-8AR return (flat-rate withhol
 ding tax\, if applicable) to the tax office by 31 January of the following
  year.\n\nWer betroffen ist: Every Poland-registered employer that withhel
 d PIT advances on employee salaries\, board-member remuneration\, or other
  PIT-withholdable payments during the year.\n\nWas zu tun ist: Close out t
 he year's payroll records\, generate PIT-11 statements for each employee a
 nd the aggregate PIT-4R (and PIT-8AR if applicable)\, and submit them elec
 tronically via e-Deklaracje/e-Urząd Skarbowy to the tax office by 31 Janu
 ary.\n\nSanktion: Fine of up to 180 daily rates under the Fiscal Penal Cod
 e (Kodeks karny skarbowy) for late or missing annual PIT information retur
 ns.\n\nHinweis zum Datum: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pr
 acodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure
 ). The 31 January electronic-filing deadline is well-established\, stable 
 PIT law\; not independently re-confirmed against a live official page this
  session.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-pit
 -annual-info-returns-jan31
URL:https://eudeadlines.eu/de/deadline/pl-pit-annual-info-returns-jan31
CATEGORIES:PL,Poland PIT employer annual information returns
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT employer annual information returns: Poland: annual 
 PIT-11\, PIT-4R and PIT-8AR employer information returns due 31 January (t
 o the tax office) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT employer annual information returns: Poland: annual 
 PIT-11\, PIT-4R and PIT-8AR employer information returns due 31 January (t
 o the tax office) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-zus-iwa-annual@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Poland ZUS IWA accident-insurance information: Poland: ZUS IWA acci
 dent-insurance information due 31 January (employers averaging 10+ insured
 )
RRULE:FREQ=YEARLY;BYMONTH=1;BYMONTHDAY=-1
DESCRIPTION:Employers that reported an average of at least 10 people to acc
 ident insurance per month in the prior calendar year (and were registered 
 for accident insurance for at least one person on at least one day in Janu
 ary of the current year) must submit the ZUS IWA information form by 31 Ja
 nuary\, used to set their individual accident-insurance contribution rate.
 \n\nWer betroffen ist: Poland-registered employers with average monthly ac
 cident-insurance coverage of at least 10 insured persons (including the pa
 yer) in the prior year - typically mid-sized and larger employers\; not re
 levant to a 3-person company.\n\nWas zu tun ist: Check whether average acc
 ident-insurance coverage reached 10 persons/month in the prior year\; if s
 o\, prepare and submit the ZUS IWA form electronically via the Płatnik/PU
 E system by 31 January.\n\nSanktion: The employer's individual accident-in
 surance contribution rate is increased by 50% for the following contributi
 on year if ZUS IWA is not submitted on time.\n\nHinweis zum Datum: Gemini 
 candidate audit (2026-09-08)\, confidence: verified against zus.pl directl
 y this session.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/
 pl-zus-iwa-annual
URL:https://eudeadlines.eu/de/deadline/pl-zus-iwa-annual
CATEGORIES:PL,Poland ZUS IWA accident-insurance information
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS IWA accident-insurance information: Poland: ZUS IWA 
 accident-insurance information due 31 January (employers averaging 10+ ins
 ured) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS IWA accident-insurance information: Poland: ZUS IWA 
 accident-insurance information due 31 January (employers averaging 10+ ins
 ured) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-kobize-annual-report@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:Poland KOBiZE national emissions database report: Poland: annual re
 port to the national GHG/emissions database (KOBiZE) due by end of Februar
 y
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=-1
DESCRIPTION:Entities operating an installation or other source that emits g
 ases or other substances into the air (including company vehicle fleets an
 d heating/generator sources above minimal thresholds) must report their pr
 ior-year emissions to KOBiZE's national database (Krajowa baza o emisjach)
  by the end of February.\n\nWer betroffen ist: Businesses operating emissi
 on sources in Poland - in practice this reaches far beyond heavy industry\
 , since it covers company vehicle fleets and building heating/generator eq
 uipment above minor thresholds\, making it a commonly overlooked obligatio
 n for ordinary office-based companies.\n\nWas zu tun ist: Inventory emissi
 on sources (vehicles\, boilers\, generators\, etc.) used during the prior 
 calendar year\, register in the KOBiZE database if not already registered\
 , and submit the annual report by the end of February.\n\nSanktion: Liabil
 ity for an offence against the environment (wykroczenie) under the Act on 
 the greenhouse gas emissions management system.\n\nHinweis zum Datum: Conf
 irmed 2026-09-09 via kobize.pl's own "Informacja ogólna" page: "Informacj
 e wymienione w punktach 1-12 dotyczące poprzedniego roku kalendarzowego s
 ą wprowadzane do Krajowej bazy przez podmioty korzystające ze środowisk
 a w raportach rocznych składanych do końca lutego każdego roku" (prior-
 year data is submitted in annual reports filed by the end of February each
  year) -- matches the dataset's end-of-February deadline.\n\nStatus: Best
 ätigt\nhttps://eudeadlines.eu/de/deadline/pl-kobize-annual-report
URL:https://eudeadlines.eu/de/deadline/pl-kobize-annual-report
CATEGORIES:PL,Poland KOBiZE national emissions database report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland KOBiZE national emissions database report: Poland: annua
 l report to the national GHG/emissions database (KOBiZE) due by end of Feb
 ruary — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland KOBiZE national emissions database report: Poland: annua
 l report to the national GHG/emissions database (KOBiZE) due by end of Feb
 ruary — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-pit11-employee-copy-feb-end@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:Poland PIT employer information to employees: Poland: PIT-11 statem
 ent must be provided to each employee by the end of February
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=-1
DESCRIPTION:Separately from the 31 January electronic filing to the tax off
 ice\, employers must also give each employee their individual PIT-11 state
 ment (showing salary and PIT advances withheld during the year) by the end
  of February\, so employees can prepare their own annual PIT return.\n\nWe
 r betroffen ist: Every Poland-registered employer that withheld PIT advanc
 es on employee salaries or other PIT-withholdable payments during the year
 .\n\nWas zu tun ist: Deliver the PIT-11 statement to each employee (electr
 onically\, e.g. via employee portal or email\, or in paper form) by the la
 st day of February\, distinct from and in addition to the 31 January elect
 ronic submission to the tax office.\n\nSanktion: Fine under the Fiscal Pen
 al Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statemen
 t to the employee on time.\n\nHinweis zum Datum: Re-checked 2026-09-09: po
 datki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns 
 a 404 (site restructure\, same page as pl-pit-annual-info-returns-jan31). 
 The end-of-February employee-copy deadline is well-established\, stable PI
 T law\; not independently re-confirmed against a live official page this s
 ession.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-pit11
 -employee-copy-feb-end
URL:https://eudeadlines.eu/de/deadline/pl-pit11-employee-copy-feb-end
CATEGORIES:PL,Poland PIT employer information to employees
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT employer information to employees: Poland: PIT-11 st
 atement must be provided to each employee by the end of February — due i
 n 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT employer information to employees: Poland: PIT-11 st
 atement must be provided to each employee by the end of February — due i
 n 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-bdo-annual-report-yearly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:Poland BDO packaging/EPR annual report: Poland: annual BDO report o
 n packaging and products due 15 March
RRULE:FREQ=YEARLY;BYMONTH=3;BYMONTHDAY=15
DESCRIPTION:Businesses that place packaging\, packaged products\, or specif
 ied products (e.g. batteries\, electrical/electronic equipment\, vehicles)
  on the Polish market\, or that generate or manage waste\, must file an an
 nual report through the BDO electronic register by 15 March covering the p
 revious calendar year\, including packaging-recycling and extended-produce
 r-responsibility (EPR) data.\n\nWer betroffen ist: Companies introducing p
 ackaging\, packaged goods\, batteries\, electrical/electronic equipment or
  vehicles onto the Polish market\, and waste generators/handlers registere
 d in BDO.\n\nWas zu tun ist: Confirm your BDO account and registration are
  up to date\, gather packaging-placed and recycling data for the reporting
  year\, and submit the annual report(s) (products/packaging and\, if appli
 cable\, waste) via bdo.mos.gov.pl before 15 March.\n\nSanktion: Fines unde
 r the Waste Act (Ustawa o odpadach) for failing to submit the BDO report\,
  submitting it late\, or submitting inaccurate data.\n\n\nStatus: Bestäti
 gt\nhttps://eudeadlines.eu/de/deadline/pl-bdo-annual-report-yearly
URL:https://eudeadlines.eu/de/deadline/pl-bdo-annual-report-yearly
CATEGORIES:PL,Poland BDO packaging/EPR annual report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland BDO packaging/EPR annual report: Poland: annual BDO repo
 rt on packaging and products due 15 March — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland BDO packaging/EPR annual report: Poland: annual BDO repo
 rt on packaging and products due 15 March — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-cit8-annual-return-yearly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Poland CIT-8 annual return: Poland: annual CIT-8 corporate income t
 ax return due by 31 March
RRULE:FREQ=YEARLY;BYMONTH=3;BYMONTHDAY=-1
DESCRIPTION:Poland CIT taxpayers with a calendar financial year must file t
 heir annual CIT-8 corporate income tax return within 3 months of financial
  year-end - 31 March for a standard 1 January-31 December year - reconcili
 ng the year's CIT advances against the final liability.\n\nWer betroffen i
 st: All Poland-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT p
 ayers) with a calendar financial year.\n\nWas zu tun ist: Close the books\
 , compute the annual CIT liability against advances already paid\, and fil
 e CIT-8 electronically by 31 March. Companies whose non-calendar financial
  year ends on a different date must file within 3 months of their own year
 -end instead.\n\nSanktion: Fines under the Fiscal Penal Code (Kodeks karny
  skarbowy) for late or missing CIT-8 filings\, plus late-payment interest 
 under the Tax Ordinance on any balance due.\n\n\nStatus: Bestätigt\nhttps
 ://eudeadlines.eu/de/deadline/pl-cit8-annual-return-yearly
URL:https://eudeadlines.eu/de/deadline/pl-cit8-annual-return-yearly
CATEGORIES:PL,Poland CIT-8 annual return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT-8 annual return: Poland: annual CIT-8 corporate inco
 me tax return due by 31 March — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland CIT-8 annual return: Poland: annual CIT-8 corporate inco
 me tax return due by 31 March — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-environmental-fee-annual@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Poland environmental-use fee (opłata za korzystanie ze środowiska
 ): Poland: annual environmental-use fee (opłata za korzystanie ze środow
 iska) due by 31 March
RRULE:FREQ=YEARLY;BYMONTH=3;BYMONTHDAY=-1
DESCRIPTION:Entities that use the environment in a way requiring a fee (e.g
 . emissions from company vehicles\, water abstraction\, or waste storage) 
 must calculate and pay the annual environmental-use fee to the relevant ma
 rshal's office (Urząd Marszałkowski) by 31 March\, covering the prior ca
 lendar year. A de-minimis exemption applies below a small annual fee thres
 hold.\n\nWer betroffen ist: Businesses operating vehicles or other emissio
 n/water-use sources in Poland above the de-minimis threshold - like the KO
 BiZE report\, this reaches beyond heavy industry to ordinary companies wit
 h a company vehicle fleet.\n\nWas zu tun ist: Calculate the prior year's e
 nvironmental fee based on emission/water-use sources\; if above the de-min
 imis threshold\, submit the report and pay via the marshal's office by 31 
 March.\n\nSanktion: Late-payment interest\, plus administrative fines unde
 r the Environmental Protection Law (Prawo ochrony środowiska) for underpa
 id or unpaid fees.\n\nHinweis zum Datum: Re-checked 2026-09-09: gov.pl/web
 /gov/zloz-sprawozdanie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplata
 ch now redirects to the gov.pl homepage (the page appears to have been rem
 oved or moved). The 31 March deadline and the de-minimis fee threshold cou
 ld not be independently re-confirmed this session.\n\nStatus: Bestätigt\n
 https://eudeadlines.eu/de/deadline/pl-environmental-fee-annual
URL:https://eudeadlines.eu/de/deadline/pl-environmental-fee-annual
CATEGORIES:PL,Poland environmental-use fee (opłata za korzystanie ze środ
 owiska)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland environmental-use fee (opłata za korzystanie ze środow
 iska): Poland: annual environmental-use fee (opłata za korzystanie ze śr
 odowiska) due by 31 March — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland environmental-use fee (opłata za korzystanie ze środow
 iska): Poland: annual environmental-use fee (opłata za korzystanie ze śr
 odowiska) due by 31 March — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-financial-statements-krs-yearly@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20270715
DTEND;VALUE=DATE:20270716
SUMMARY:Poland annual financial statements - KRS/RDF filing: Poland: e-fina
 ncial statements filing to KRS via RDF due within 15 days of approval (by 
 15 July for calendar-year filers)
RRULE:FREQ=YEARLY;BYMONTH=7;BYMONTHDAY=15
DESCRIPTION:Poland-registered companies must prepare their annual financial
  statements\, have them approved by shareholders within 6 months of financ
 ial year-end\, and then file the approved statements free of charge to the
  National Court Register (KRS) via the Repozytorium Dokumentów Finansowyc
 h (RDF) within 15 days of approval. For a calendar financial year that mea
 ns approval by 30 June and filing by 15 July.\n\nWer betroffen ist: All Po
 land-registered companies in the KRS (sp. z o.o.\, S.A. and other commerci
 al entities) with a calendar financial year.\n\nWas zu tun ist: Prepare th
 e financial statements\, obtain shareholder/AGM approval by 30 June\, and 
 submit the approved statements (plus the management-board report and\, whe
 re applicable\, the auditor's opinion) via the free RDF e-service within 1
 5 days of approval\, no later than 15 July. If approval is missed\, file t
 he unapproved statements by 15 July anyway and re-file within 15 days once
  they are approved.\n\nSanktion: Fines under the Accounting Act (Ustawa o 
 rachunkowości)\; persistent non-filing to the KRS can trigger compulsory-
 dissolution (postępowanie przymuszające) proceedings against the company
 .\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-financial
 -statements-krs-yearly
URL:https://eudeadlines.eu/de/deadline/pl-financial-statements-krs-yearly
CATEGORIES:PL,Poland annual financial statements - KRS/RDF filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland annual financial statements - KRS/RDF filing: Poland: e-
 financial statements filing to KRS via RDF due within 15 days of approval 
 (by 15 July for calendar-year filers) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland annual financial statements - KRS/RDF filing: Poland: e-
 financial statements filing to KRS via RDF due within 15 days of approval 
 (by 15 July for calendar-year filers) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-iii@eudeadlines.eu
DTSTAMP:20260909T020733Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III 
 (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktur)
DESCRIPTION:KI für Personalauswahl und Mitarbeiterführung\, Kreditscoring
 \, Versicherungstarifierung\, Zulassung zu Bildungseinrichtungen\, biometr
 ische Identifizierung\, kritische Infrastruktur und Strafverfolgung wird z
 u „Hochrisiko-KI“. Anbieter brauchen ein Risikomanagementsystem\, Date
 n-Governance\, technische Dokumentation\, Protokollierung\, menschliche Au
 fsicht und eine Konformitätsbewertung\; Betreiber müssen die Systeme gem
 äß Anleitung verwenden\, Protokolle aufbewahren und betroffene Personen 
 informieren.\n\nWer betroffen ist: Unternehmen\, die solche KI-Systeme ent
 wickeln\, sowie jeder Arbeitgeber oder Kreditgeber\, der sie einsetzt (Bet
 reiberpflichten)\, unabhängig von der Größe. KMU erhalten vereinfachte 
 Dokumentationsvorlagen.\n\nWas zu tun ist: Gleichen Sie jedes KI-System\, 
 das Sie entwickeln oder nutzen\, mit Anhang III ab. Legen Sie für betroff
 ene Systeme jetzt eine Compliance-Akte an: Zweckbestimmung\, Risikobewertu
 ng\, Beschreibung der Trainingsdaten\, Konzept der menschlichen Aufsicht\,
  Tests zu Genauigkeit und Cybersicherheit. Betreiber: Beschaffen Sie die A
 nbieterdokumentation\, benennen Sie eine aufsichtführende Person und bere
 iten Sie Informationen für die Beschäftigten vor. Registrieren Sie Syste
 me vor der Nutzung in der EU-Datenbank.\n\nSanktion: Bis zu 15 Mio. € od
 er 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\nHinweis zum
  Datum: Vom 2026-08-02 verschoben durch den Digital Omnibus zu KI\, Verord
 nung (EU) 2026/1744 (ABl. 2026-07-24\, in Kraft seit 2026-07-27)\n\nStatus
 : Verschoben\nhttps://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-ii
 i
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR