BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Poland\, 2028)
NAME:EU Deadline Radar (Poland\, 2028)
X-WR-CALDESC:Compliance deadlines Poland in 2028. https://eudeadlines.eu/de
 /calendar/pl/2028
BEGIN:VEVENT
UID:pl-intrastat-monthly@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20260910
DTEND;VALUE=DATE:20260911
SUMMARY:Poland INTRASTAT declarations: Poland: INTRASTAT declaration due by
  the 10th (once statistical thresholds are exceeded)
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:Businesses whose intra-EU trade in goods (arrivals or dispatche
 s) exceeds the basic statistical reporting threshold set annually by GUS m
 ust file a monthly INTRASTAT declaration covering the value and nature of 
 goods moved to or from other EU member states\, by the 10th of the followi
 ng month.\n\nWer betroffen ist: Poland-registered importers/exporters trad
 ing goods with other EU countries above the annual GUS threshold - most re
 levant to an e-commerce importer sourcing or shipping stock across the EU 
 at meaningful volume\; a small SaaS business with no physical goods trade 
 is not affected.\n\nWas zu tun ist: Monitor cumulative intra-EU arrivals a
 nd dispatches values against the current-year GUS thresholds\; once exceed
 ed\, register for INTRASTAT and file the monthly declaration via the PUESC
  platform by the 10th of the month following the reporting month.\n\nSankt
 ion: Monetary penalty of up to PLN 3\,000 imposed by the customs authority
  for late or missing INTRASTAT declarations.\n\nHinweis zum Datum: Re-chec
 ked 2026-09-09: stat.gov.pl/intrastat/ redirects to the new.stat.gov.pl ho
 mepage\; no dedicated Intrastat page was found this session. Current-year 
 PLN thresholds and the 10th-of-month deadline could not be independently r
 e-verified. Verify with GUS/KAS before relying on the exact PLN figures.\n
 \nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-intrastat-mont
 hly
URL:https://eudeadlines.eu/de/deadline/pl-intrastat-monthly
CATEGORIES:PL,Poland INTRASTAT declarations
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland INTRASTAT declarations: Poland: INTRASTAT declaration du
 e by the 10th (once statistical thresholds are exceeded) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland INTRASTAT declarations: Poland: INTRASTAT declaration du
 e by the 10th (once statistical thresholds are exceeded) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-ppk-contributions-monthly@eudeadlines.eu
DTSTAMP:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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-vat-ue-summary-monthly@eudeadlines.eu
DTSTAMP:20260909T011749Z
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\nWer betroffen ist:
  Poland-registered VAT payers trading goods or reverse-charge services wit
 h VAT-registered counterparties in other EU member states\, e.g. a SaaS co
 mpany invoicing EU business customers or an importer/exporter moving goods
  within the EU.\n\nWas zu tun ist: Track intra-EU supplies\, acquisitions 
 and reverse-charge services each month\; if any occurred\, file the VAT-UE
  (informacja podsumowująca) electronically via e-Deklaracje by the 25th o
 f the following month\, alongside (but as a separate filing from) the JPK_
 V7M VAT return.\n\nSanktion: Fine for a fiscal offence (wykroczenie skarbo
 we) under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missin
 g VAT-UE filings.\n\nHinweis zum Datum: Re-checked 2026-09-09: podatki.gov
 .pl/vat/wyjasnienia/informacje-podsumowujace-vat-ue still returns a 404 (s
 ite restructure). The 25th-of-month deadline and Art. 100 legal basis rema
 in well-established VAT law\, cross-checked against JPK_V7M's confirmed sa
 me-day deadline\; not independently re-confirmed against a live official p
 age.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-vat-ue-s
 ummary-monthly
URL:https://eudeadlines.eu/de/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-vat-oss-quarterly@eudeadlines.eu
DTSTAMP:20260909T011749Z
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\nWer betroffen ist: Poland-registered
  e-commerce and services businesses selling goods or digital/other service
 s to consumers in other EU countries that have opted into the Union OSS sc
 heme instead of registering for VAT separately in each destination country
 .\n\nWas zu tun ist: If registered for OSS\, prepare and submit the OSS VA
 T return through the podatki.gov.pl e-Deklaracje portal by the last day of
  the month after each quarter (30 April\, 31 July\, 31 October\, 31 Januar
 y)\, and pay the VAT due across all covered member states in one payment.\
 n\nSanktion: Late filing or payment risks exclusion from the OSS scheme (w
 yrejestrowanie z procedury OSS)\, which would then require separate VAT re
 gistration in each EU consumption country\, plus possible penal sanctions 
 in those countries.\n\nHinweis zum Datum: Re-checked 2026-09-09: podatki.g
 ov.pl/vat/vat-oss/procedura-unijna-oss still returns a 404 (site restructu
 re). The end-of-month-after-quarter deadline is the well-established EU-wi
 de OSS rule\, consistent with the same rule confirmed elsewhere in this da
 taset (e.g. Lithuania\, Estonia)\; not independently re-confirmed against 
 podatki.gov.pl this session.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu
 /de/deadline/pl-vat-oss-quarterly
URL:https://eudeadlines.eu/de/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:pl-pit-annual-info-returns-jan31@eudeadlines.eu
DTSTAMP:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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:20260909T011749Z
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-pit36-annual-return@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PIT-36
 /PIT-36L annual personal income tax return and payment due by 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Self-employed individuals (sole traders\, JDG) taxed under the 
 general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annu
 al personal income tax return reconciling the year's income and advances\,
  and pay any balance due\, by 30 April of the following year. This is the 
 single most important annual deadline for a self-employed taxpayer and was
  entirely absent from the existing Poland dataset entries.\n\nWer betroffe
 n ist: Self-employed sole traders (JDG) running a business taxed on the ge
 neral PIT scale or the flat 19% rate\; does not apply to sp. z o.o. or oth
 er CIT taxpayers\, which instead file CIT-8.\n\nWas zu tun ist: Close out 
 the year's business income and expense records\, compute the annual PIT li
 ability against advances already paid during the year\, and file PIT-36 or
  PIT-36L electronically (pre-filled via Twój e-PIT or self-prepared) and 
 pay any balance due by 30 April.\n\nSanktion: Fine under the Fiscal Penal 
 Code (Kodeks karny skarbowy) for late or missing filing\, plus late-paymen
 t interest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid bal
 ance.\n\nHinweis zum Datum: Re-checked 2026-09-09: podatki.gov.pl/pit/twoj
 -e-pit is reachable but is a collapsed navigation page with no extractable
  deadline text this session. 30 April remains the stable\, long-standing s
 tatutory deadline under PIT Act Art. 45(1)\; not independently re-confirme
 d against live page text.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de
 /deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/de/deadline/pl-pit36-annual-return
CATEGORIES:PL,Poland PIT-36/PIT-36L annual return (self-employed)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PI
 T-36/PIT-36L annual personal income tax return and payment due by 30 April
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland PIT-36/PIT-36L annual return (self-employed): Poland: PI
 T-36/PIT-36L annual personal income tax return and payment due by 30 April
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-zus-health-contribution-annual-reconciliation@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Poland ZUS annual health-contribution reconciliation (self-employed
 ): Poland: annual reconciliation of self-employed health insurance contrib
 ution due 20 May
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=20
DESCRIPTION:Self-employed individuals must reconcile their actual annual he
 alth-insurance contribution (based on the year's real income\, per the 202
 2 health-contribution reform) against the monthly amounts already paid\, a
 nd report the result in the ZUS DRA/RCA settlement for April\, due by 20 M
 ay of the following year - a step distinct from\, but timed shortly after\
 , the PIT-36/36L annual return.\n\nWer betroffen ist: Self-employed sole t
 raders (JDG) paying their own health insurance contributions\; not applica
 ble to employees or capital companies.\n\nWas zu tun ist: After completing
  the annual PIT return\, calculate the annual health-contribution reconcil
 iation based on actual yearly income\, report it via the April ZUS settlem
 ent documents\, and pay any resulting underpayment (or request a refund/cr
 edit of any overpayment) by 20 May.\n\nSanktion: Late-payment interest on 
 any underpaid balance resulting from the reconciliation.\n\nHinweis zum Da
 tum: Re-checked 2026-09-09: zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubez
 pieczenia/zdrowotne is reachable and describes general monthly health-cont
 ribution mechanics (9%/4.9% of base) but not the specific 20 May annual-re
 conciliation date. Not independently re-confirmed this session.\n\nStatus:
  Bestätigt\nhttps://eudeadlines.eu/de/deadline/pl-zus-health-contribution
 -annual-reconciliation
URL:https://eudeadlines.eu/de/deadline/pl-zus-health-contribution-annual-re
 conciliation
CATEGORIES:PL,Poland ZUS annual health-contribution reconciliation (self-em
 ployed)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS annual health-contribution reconciliation (self-empl
 oyed): Poland: annual reconciliation of self-employed health insurance con
 tribution due 20 May — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS annual health-contribution reconciliation (self-empl
 oyed): Poland: annual reconciliation of self-employed health insurance con
 tribution due 20 May — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:pl-financial-statements-krs-yearly@eudeadlines.eu
DTSTAMP:20260909T011749Z
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:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch für
  Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des Anw
 endungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette
DESCRIPTION:Das Omnibus-I-Paket hat den Anwendungsbereich der CSRD auf Unte
 rnehmen mit mehr als 1.000 Beschäftigten und über 450 Mio. € Umsatz be
 schränkt\; börsennotierte KMU sind vollständig herausgenommen. Große K
 unden dürfen von Lieferanten unter 1.000 Beschäftigten nicht mehr Nachha
 ltigkeitsdaten verlangen als nach dem freiwilligen VSME-Standard. Betroffe
 ne Unternehmen berichten 2028 über das Geschäftsjahr 2027.\n\nWer betrof
 fen ist: Große Unternehmen über den neuen Schwellenwerten müssen berich
 ten\; KMU sind nur als Lieferanten betroffen\, die um Daten auf VSME-Nivea
 u gebeten werden.\n\nWas zu tun ist: Große Unternehmen: Prüfen Sie\, ob 
 Sie beide Schwellenwerte überschreiten\, und bereiten Sie die ESRS-basier
 te Berichterstattung für das GJ 2027 vor. KMU: Nutzen Sie den VSME-Standa
 rd als maximale Antwort auf ESG-Fragebögen von Kunden und lehnen Sie dar
 über hinausgehende Anfragen ab\; erwägen Sie einen schlanken VSME-Berich
 t\, um Bank- und Kundenbeziehungen reibungslos zu halten.\n\n\nHinweis zum
  Datum: Omnibus-I-Richtlinie veröffentlicht im ABl. am 2026-02-26\, in Kr
 aft seit 2026-03-18. Neu erfasste Unternehmen berichten 2028 über das GJ 
 2027\; Unternehmen der Wellen 2/3 wurden 2025 „gestoppt“\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-repor
 ts
URL:https://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitver
 mietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
DESCRIPTION:Plattformen\, die kurzfristige Unterkunftsvermietungen (bis zu 
 30 Nächte) und Personenbeförderung vermitteln\, gelten als fiktiver Lief
 erer für Mehrwertsteuerzwecke\, wenn der zugrunde liegende Gastgeber oder
  Fahrer keine Mehrwertsteuer berechnet. Die einzige Anlaufstelle (One-Stop
 -Shop) wird erweitert (Verbringung eigener Waren\, B2C-Lieferungen)\, und 
 eine verpflichtende Umkehr der Steuerschuldnerschaft für nicht ansässige
  Lieferer verringert den Bedarf an ausländischen Mehrwertsteuerregistrier
 ungen.\n\nWer betroffen ist: Marktplätze und Buchungsplattformen für Unt
 erkünfte und Beförderung\; KMU\, die grenzüberschreitend in der EU verk
 aufen und derzeit mehrere Mehrwertsteuerregistrierungen halten.\n\nWas zu 
 tun ist: Plattformen: Bauen Sie die Erhebung und Abführung der Mehrwertst
 euer für Umsätze als fiktiver Lieferer auf und erfassen Sie den Mehrwert
 steuerstatus von Gastgebern/Fahrern. Grenzüberschreitende Verkäufer: Pr
 üfen Sie\, ob Sie mit dem erweiterten OSS ab Juli 2028 ausländische Mehr
 wertsteuerregistrierungen schließen können\, und aktualisieren Sie die S
 teuereinstellungen in Ihrem ERP-System.\n\n\nHinweis zum Datum: Richtlinie
  (EU) 2025/516 des Rates\; die Mitgliedstaaten können die Regeln zum fikt
 iven Lieferer für Plattformen bis zum 2030-01-01 aufschieben\n\nStatus: B
 estätigt\nhttps://eudeadlines.eu/de/deadline/vida-platform-economy-single
 -registration
URL:https://eudeadlines.eu/de/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T011749Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschin
 en\, Medizinprodukte\, Spielzeug\, Aufzüge)
DESCRIPTION:KI\, die Sicherheitsbauteil eines Produkts ist\, das unter die 
 in Anhang I aufgeführten EU-Produktvorschriften fällt (Maschinen\, Mediz
 inprodukte\, Spielzeug\, Aufzüge\, Fahrzeuge usw.)\, muss die Hochrisiko-
 Anforderungen des AI Act im Rahmen der CE-Konformitätsbewertung des Produ
 kts erfüllen.\n\nWer betroffen ist: Hersteller und Importeure physischer 
 Produkte mit KI-Sicherheitsfunktionen sowie deren Softwarelieferanten.\n\n
 Was zu tun ist: Identifizieren Sie Produkte\, in denen KI eine Sicherheits
 funktion übernimmt. Planen Sie\, die Anforderungen des AI Act (Risikomana
 gement\, Daten-Governance\, Protokollierung\, menschliche Aufsicht) in die
  bestehende Konformitätsbewertung und die technischen Unterlagen des Prod
 ukts zu integrieren. Stimmen Sie sich frühzeitig mit notifizierten Stelle
 n ab\, da die Bewertungen zusammengeführt werden.\n\nSanktion: Bis zu 15 
 Mio. € oder 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\n
 Hinweis zum Datum: Vom 2027-08-02 verschoben durch den Digital Omnibus zu 
 KI (Verordnung 2026/1744)\n\nStatus: Verschoben\nhttps://eudeadlines.eu/de
 /deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR