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/
 ?c=PL&s=small&sec=services
BEGIN:VEVENT
UID:pl-ppk-contributions-monthly@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affected: Poland-registered empl
 oyers with at least one employee enrolled in PPK (auto-enrolment for emplo
 yees aged 18-54 who have not opted out). Micro-employers with fewer than 1
 0 people employed are exempt only if every employee has submitted a resign
 ation declaration\; the self-employed with no staff have no PPK obligation
 .\n\nWhat to do: Calculate employee and employer PPK contributions from ea
 ch payroll run\, and transfer both amounts to the employees' PPK accounts 
 at the chosen financial institution by the 15th of the month following the
  month the contributions were calculated and deducted.\n\nPenalty: Fine of
  PLN 1\,000 to PLN 1\,000\,000 under the PPK Act for failing to calculate\
 , collect or transfer PPK contributions\, or for encouraging employees to 
 resign from PPK.\n\nNote: Re-checked 2026-09-09: mojeppk.pl is reachable b
 ut its homepage shows only a general disclaimer\, with no specific deadlin
 e text extracted this session. The 15th-of-month deadline and Art. 28(4) l
 egal basis remain well-established and unchanged.\n\nStatus: Confirmed\nht
 tps://eudeadlines.eu/deadline/pl-ppk-contributions-monthly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Every Poland-registered ZUS contribution payer\, inc
 luding a self-employed sole trader (JDG) paying only their own contributio
 ns\; a sp. z o.o. (a capital company with legal personality) falls under t
 he 15th-of-month deadline described here\, while sole traders and personal
  partnerships use the 20th (see the action text below).\n\nWhat to do: Sub
 mit the ZUS DRA declaration and personal monthly reports and pay social in
 surance and health-insurance contributions for the reporting month by the 
 15th of the following month if organized as a legal person (sp. z o.o.\, s
 półka akcyjna\, spółdzielnia). Sole traders and personal partnerships 
 (spółki jawne\, partnerskie\, komandytowe\, komandytowo-akcyjne) instead
  follow the 20th-of-month deadline.\n\nPenalty: Late-payment interest (ods
 etki za zwłokę) on unpaid contributions\; administrative and\, in cases 
 of persistent non-payment\, criminal liability under the Social Insurance 
 System Act (Ustawa o systemie ubezpieczeń społecznych).\n\n\nStatus: Con
 firmed\nhttps://eudeadlines.eu/deadline/pl-zus-contributions-dra-monthly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: All Poland
 -registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) generat
 ing taxable income during the year.\n\nWhat to do: Calculate the monthly C
 IT advance as the difference between cumulative tax due since the start of
  the tax year and advances already paid\, and pay it by the 20th of the fo
 llowing month (no monthly declaration is filed - the advance is only recon
 ciled in the annual CIT-8 return). Small taxpayers may elect quarterly adv
 ances instead\; the advance for the final month/quarter can be skipped if 
 the annual return and balance are filed before that deadline.\n\nPenalty: 
 Late-payment interest under Article 53 of the Tax Ordinance on CIT advance
 s paid after the deadline.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/
 deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWh
 o is affected: Poland-registered employers reaching the 25-FTE-employee th
 reshold whose disability-employment rate is below the statutory 6% (employ
 ers meeting the 6% rate\, and most public/some other exempt employers\, ow
 e no contribution).\n\nWhat to do: Calculate the monthly average employmen
 t and disability-employment indicator\, determine the PFRON contribution d
 ue\, and submit the DEK-I-0 (or applicable DEK-I-a/b) declaration with pay
 ment via the e-PFRON2 system by the 20th of the following month.\n\nPenalt
 y: Late-payment interest on overdue PFRON contributions\; PFRON can pursue
  enforcement action for non-payment or non-declaration.\n\n\nStatus: Confi
 rmed\nhttps://eudeadlines.eu/deadline/pl-pfron-declaration-monthly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Every 
 Poland-registered employer paying salaries\, board-member remuneration\, o
 r other employment income subject to PIT withholding.\n\nWhat to do: Calcu
 late and withhold PIT advances on wages paid during the month\, then pay t
 he withheld amount to the tax office's microrachunek podatkowy by the 20th
  of the following month. File the annual PIT-4R return (plus individual PI
 T-11 statements) after year-end\; no monthly PIT-4R submission is required
 .\n\nPenalty: Late-payment interest under Article 53 of the Tax Ordinance\
 ; a płatnik who fails to withhold or remit PIT advances risks personal pa
 yer liability under the Tax Ordinance.\n\n\nStatus: Confirmed\nhttps://eud
 eadlines.eu/deadline/pl-pit-advances-employer-monthly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: VAT-registered companies in Poland on the sta
 ndard monthly settlement\; small taxpayers (mali podatnicy\, turnover up t
 o EUR 2 million including VAT) may opt into quarterly JPK_V7K filing inste
 ad.\n\nWhat to do: File JPK_V7M via the e-Deklaracje/JPK system and pay an
 y VAT due into the microrachunek podatkowy by the 25th of the following mo
 nth. If eligible and opted into quarterly settlement\, submit JPK_V7K: rec
 ords only for months 1-2 of the quarter (still by the 25th of each of thos
 e months)\, and records plus the declaration for month 3\, by the 25th aft
 er quarter-end.\n\nPenalty: 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 fili
 ngs.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-jpk-v7m-mo
 nthly-vat
URL:https://eudeadlines.eu/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-vat-ue-summary-monthly@eudeadlines.eu
DTSTAMP:20260909T020633Z
DTSTART;VALUE=DATE:20260925
DTEND;VALUE=DATE:20260926
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-checked 2026-09-09: podatki.gov.pl/vat/wyjasnienia/
 informacje-podsumowujace-vat-ue still returns a 404 (site restructure). Th
 e 25th-of-month deadline and Art. 100 legal basis remain well-established 
 VAT law\, cross-checked against JPK_V7M's confirmed same-day deadline\; no
 t independently re-confirmed against a live official page.\n\nStatus: Conf
 irmed\nhttps://eudeadlines.eu/deadline/pl-vat-ue-summary-monthly
URL:https://eudeadlines.eu/deadline/pl-vat-ue-summary-monthly
CATEGORIES:PL,Poland VAT-UE summary information
LAST-MODIFIED:20260908T000000Z
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
BEGIN:VEVENT
UID:pl-edoreczenia-ceidg-mandatory-2026@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affec
 ted: Sole traders (jednoosobowa działalność gospodarcza) and other CEID
 G-registered businesses in Poland that registered before 1 January 2025 an
 d have not already set up an e-Doręczenia address.\n\nWhat to do: Set up 
 your e-Doręczenia address via the mObywatel app\, biznes.gov.pl\, or a Tr
 usted Profile-based application before 1 October 2026\, and start monitori
 ng the address for official correspondence\, which will otherwise be deliv
 ered by public notice after a failed delivery attempt.\n\n\nNote: Applies 
 to sole traders/businesses registered in CEIDG before 1 January 2025. Busi
 nesses registering in CEIDG from 1 January 2025 onward\, and any pre-2025 
 CEIDG entrepreneur who filed a CEIDG update request after 30 June 2025\, a
 lready had to set up an e-Doręczenia address earlier. Companies registere
 d in the KRS had an earlier deadline: 1 April 2025 for those registered be
 fore 1 January 2025\, and immediately at registration from 1 January 2025 
 for new KRS entities.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadlin
 e/pl-edoreczenia-ceidg-mandatory-2026
URL:https://eudeadlines.eu/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:pl-vat-oss-quarterly@eudeadlines.eu
DTSTAMP:20260909T020633Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Poland VAT OSS (Unijna procedura One Stop Shop): Poland: VAT OSS Un
 ion-scheme return and payment due by the end of the month after each quart
 er
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=-1
DESCRIPTION:Businesses registered for the EU VAT One Stop Shop (OSS) Union 
 scheme must file a single quarterly VAT return covering their B2C cross-bo
 rder sales of goods or services to consumers in other EU member states\, a
 nd pay any VAT due\, via the Polish OSS portal by the last day of the mont
 h following each calendar quarter.\n\nWho is affected: Poland-registered e
 -commerce and services businesses selling goods or digital/other services 
 to consumers in other EU countries that have opted into the Union OSS sche
 me instead of registering for VAT separately in each destination country.\
 n\nWhat to do: If registered for OSS\, prepare and submit the OSS VAT retu
 rn through the podatki.gov.pl e-Deklaracje portal by the last day of the m
 onth after each quarter (30 April\, 31 July\, 31 October\, 31 January)\, a
 nd pay the VAT due across all covered member states in one payment.\n\nPen
 alty: Late filing or payment risks exclusion from the OSS scheme (wyrejest
 rowanie z procedury OSS)\, which would then require separate VAT registrat
 ion in each EU consumption country\, plus possible penal sanctions in thos
 e countries.\n\nNote: Re-checked 2026-09-09: podatki.gov.pl/vat/vat-oss/pr
 ocedura-unijna-oss still returns a 404 (site restructure). The end-of-mont
 h-after-quarter deadline is the well-established EU-wide OSS rule\, consis
 tent with the same rule confirmed elsewhere in this dataset (e.g. Lithuani
 a\, Estonia)\; not independently re-confirmed against podatki.gov.pl this 
 session.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-vat-oss-
 quarterly
URL:https://eudeadlines.eu/deadline/pl-vat-oss-quarterly
CATEGORIES:PL,Poland VAT OSS (Unijna procedura One Stop Shop)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland VAT OSS (Unijna procedura One Stop Shop): Poland: VAT OS
 S Union-scheme return and payment due by the end of the month after each q
 uarter — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland VAT OSS (Unijna procedura One Stop Shop): Poland: VAT OS
 S Union-scheme return and payment due by the end of the month after each q
 uarter — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-legacy-watermarking-grace-end@eudeadlines.eu
DTSTAMP:20260909T020633Z
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:20260909T020633Z
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:20260909T020633Z
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:pl-jpk-cit-final-phase-2027@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affected: Polish CIT taxpay
 ers\, including smaller companies and non-legal-person entities keeping ac
 counting books\, not already brought into scope by the 2025 (large taxpaye
 rs/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases
 .\n\nWhat to do: Confirm which JPK_CIT phase applies to your entity based 
 on your CIT-payer category (note: VAT-registered CIT payers may already be
  in an earlier phase than this entry's 2027 date -- see dateNote)\, and ch
 eck that your accounting software can export the JPK_KR_PD and JPK_ST_KR s
 tructures (which also carry KSeF invoice numbers and counterparty NIP data
 ). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, the fir
 st structured submission is due by the end of the 7th month after the rele
 vant fiscal year ends (not alongside CIT-8 as before) -- plan accordingly.
 \n\nPenalty: Standard Tax Ordinance (Ordynacja podatkowa) penalties for la
 te or incorrect JPK filings\, plus increased tax-audit exposure since the 
 tax authority can cross-check JPK_KR_PD data against KSeF invoices.\n\nNot
 e: Updated 2026-09-09: primary-source-confirmed via api.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 provision. The submis
 sion deadline for the structured accounting books is no longer tied to the
  CIT-8 filing deadline\; it is now "do końca siódmego miesiąca po zako
 ńczeniu roku podatkowego" (the end of the 7th month after the tax year en
 ds) -- 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 CI
 T taxpayers) becomes obligated to keep the books electronically\, but the 
 first SUBMISSION under that phase now falls around 31 July 2028 (7 months 
 after the FY2027 year-end)\, not alongside CIT-8 the following spring. Sep
 arately: this entry only models the final (2027) phase. A small VAT-regist
 ered CIT taxpayer (e.g. a small SaaS or e-commerce sp. z o.o. already fili
 ng JPK_V7M) plausibly falls into the EARLIER "other CIT payers already obl
 igated to file JPK_VAT" phase (tax years starting after 31 Dec 2025\, i.e.
  FY2026)\, which is not represented by a separate dataset entry -- this ph
 ase-2 gap could not be independently confirmed to primary-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\nSta
 tus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-jpk-cit-final-phase-202
 7
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Every employer 
 in Poland with staff paid at or near the minimum wage\, regardless of sect
 or.\n\nWhat to do: Budget 2027 payroll around the proposed PLN 4\,950 mont
 hly / PLN 32.30 hourly floor (the legal minimum the government can set)\, 
 and check gov.pl/web/rodzina or the Journal of Laws in the coming weeks fo
 r the final Council of Ministers regulation confirming the exact 2027 figu
 res before finalising payroll systems.\n\n\nNote: The Rada Dialogu Społec
 znego (Social Dialogue Council) did not reach a unanimous position\, so un
 der the Minimum Wage Act the Council of Ministers must set the 2027 figure
  by regulation no later than 15 September 2026\, and cannot set it below t
 he PLN 4\,950 gross / PLN 32.30 hourly figure it already proposed to the s
 ocial partners. As of this run (2026-09-08)\, the confirming Dziennik Usta
 w regulation had not yet been published - treat PLN 4\,950 as the legal fl
 oor\, not yet the final confirmed figure.\n\nStatus: Proposed\nhttps://eud
 eadlines.eu/deadline/pl-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/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:data-act-cloud-switching-fees-end@eudeadlines.eu
DTSTAMP:20260909T020633Z
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:pl-pit-annual-info-returns-jan31@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affected: Every Poland-registered employer that withheld 
 PIT advances on employee salaries\, board-member remuneration\, or other P
 IT-withholdable payments during the year.\n\nWhat to do: Close out the yea
 r's payroll records\, generate PIT-11 statements for each employee and the
  aggregate PIT-4R (and PIT-8AR if applicable)\, and submit them electronic
 ally via e-Deklaracje/e-Urząd Skarbowy to the tax office by 31 January.\n
 \nPenalty: Fine of up to 180 daily rates under the Fiscal Penal Code (Kode
 ks karny skarbowy) for late or missing annual PIT information returns.\n\n
 Note: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/ob
 owiazki-platnika still returns a 404 (site restructure). The 31 January el
 ectronic-filing deadline is well-established\, stable PIT law\; not indepe
 ndently re-confirmed against a live official page this session.\n\nStatus:
  Confirmed\nhttps://eudeadlines.eu/deadline/pl-pit-annual-info-returns-jan
 31
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Poland-registered employers with average monthly acci
 dent-insurance coverage of at least 10 insured persons (including the paye
 r) in the prior year - typically mid-sized and larger employers\; not rele
 vant to a 3-person company.\n\nWhat to do: Check whether average accident-
 insurance coverage reached 10 persons/month in the prior year\; if so\, pr
 epare and submit the ZUS IWA form electronically via the Płatnik/PUE syst
 em by 31 January.\n\nPenalty: The employer's individual accident-insurance
  contribution rate is increased by 50% for the following contribution year
  if ZUS IWA is not submitted on time.\n\nNote: Gemini candidate audit (202
 6-09-08)\, confidence: verified against zus.pl directly this session.\n\nS
 tatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-zus-iwa-annual
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Businesses operating emission
  sources in Poland - in practice this reaches far beyond heavy industry\, 
 since it covers company vehicle fleets and building heating/generator equi
 pment above minor thresholds\, making it a commonly overlooked obligation 
 for ordinary office-based companies.\n\nWhat to do: Inventory emission sou
 rces (vehicles\, boilers\, generators\, etc.) used during the prior calend
 ar year\, register in the KOBiZE database if not already registered\, and 
 submit the annual report by the end of February.\n\nPenalty: Liability for
  an offence against the environment (wykroczenie) under the Act on the gre
 enhouse gas emissions management system.\n\nNote: Confirmed 2026-09-09 via
  kobize.pl's own "Informacja ogólna" page: "Informacje wymienione w punkt
 ach 1-12 dotyczące poprzedniego roku kalendarzowego są wprowadzane do Kr
 ajowej bazy przez podmioty korzystające ze środowiska w raportach roczny
 ch składanych do końca lutego każdego roku" (prior-year data is submitt
 ed in annual reports filed by the end of February each year) -- matches th
 e dataset's end-of-February deadline.\n\nStatus: Confirmed\nhttps://eudead
 lines.eu/deadline/pl-kobize-annual-report
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWh
 o is affected: Every Poland-registered employer that withheld PIT advances
  on employee salaries or other PIT-withholdable payments during the year.\
 n\nWhat to do: Deliver the PIT-11 statement to each employee (electronical
 ly\, e.g. via employee portal or email\, or in paper form) by the last day
  of February\, distinct from and in addition to the 31 January electronic 
 submission to the tax office.\n\nPenalty: Fine under the Fiscal Penal Code
  (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to th
 e employee on time.\n\nNote: Re-checked 2026-09-09: podatki.gov.pl/pit/dla
 -pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restruct
 ure\, same page as pl-pit-annual-info-returns-jan31). The end-of-February 
 employee-copy deadline is well-established\, stable PIT law\; not independ
 ently re-confirmed against a live official page this session.\n\nStatus: C
 onfirmed\nhttps://eudeadlines.eu/deadline/pl-pit11-employee-copy-feb-end
URL:https://eudeadlines.eu/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-cit8-annual-return-yearly@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affected
 : All Poland-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT pay
 ers) with a calendar financial year.\n\nWhat to do: Close the books\, comp
 ute the annual CIT liability against advances already paid\, and file 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 i
 nstead.\n\nPenalty: Fines under the Fiscal Penal Code (Kodeks karny skarbo
 wy) for late or missing CIT-8 filings\, plus late-payment interest under t
 he Tax Ordinance on any balance due.\n\n\nStatus: Confirmed\nhttps://eudea
 dlines.eu/deadline/pl-cit8-annual-return-yearly
URL:https://eudeadlines.eu/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:20260909T020633Z
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\nWho is affected: Businesses operating vehicles or other emission/
 water-use sources in Poland above the de-minimis threshold - like the KOBi
 ZE report\, this reaches beyond heavy industry to ordinary companies with 
 a company vehicle fleet.\n\nWhat to do: Calculate the prior year's environ
 mental fee based on emission/water-use sources\; if above the de-minimis t
 hreshold\, submit the report and pay via the marshal's office by 31 March.
 \n\nPenalty: Late-payment interest\, plus administrative fines under the E
 nvironmental Protection Law (Prawo ochrony środowiska) for underpaid or u
 npaid fees.\n\nNote: Re-checked 2026-09-09: gov.pl/web/gov/zloz-sprawozdan
 ie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplatach now redirects to 
 the gov.pl homepage (the page appears to have been removed or moved). The 
 31 March deadline and the de-minimis fee threshold could not be independen
 tly re-confirmed this session.\n\nStatus: Confirmed\nhttps://eudeadlines.e
 u/deadline/pl-environmental-fee-annual
URL:https://eudeadlines.eu/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:instant-payments-non-euro-vop@eudeadlines.eu
DTSTAMP:20260909T020633Z
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:pl-financial-statements-krs-yearly@eudeadlines.eu
DTSTAMP:20260909T020633Z
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\nWho is affected: All Pola
 nd-registered companies in the KRS (sp. z o.o.\, S.A. and other commercial
  entities) with a calendar financial year.\n\nWhat to do: Prepare the fina
 ncial statements\, obtain shareholder/AGM approval by 30 June\, and submit
  the approved statements (plus the management-board report and\, where app
 licable\, the auditor's opinion) via the free RDF e-service within 15 days
  of approval\, no later than 15 July. If approval is missed\, file the una
 pproved statements by 15 July anyway and re-file within 15 days once they 
 are approved.\n\nPenalty: Fines under the Accounting Act (Ustawa o rachunk
 owości)\; persistent non-filing to the KRS can trigger compulsory-dissolu
 tion (postępowanie przymuszające) proceedings against the company.\n\n\n
 Status: Confirmed\nhttps://eudeadlines.eu/deadline/pl-financial-statements
 -krs-yearly
URL:https://eudeadlines.eu/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:20260909T020633Z
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:20260909T020633Z
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:20260909T020633Z
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:vida-digital-reporting-intra-eu@eudeadlines.eu
DTSTAMP:20260909T020633Z
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:20260909T020633Z
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