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/ca
 lendar/pl/2028
BEGIN:VEVENT
UID:pl-intrastat-monthly@eudeadlines.eu
DTSTAMP:20260909T011617Z
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\nWho is affected: Poland-registered importers/exporters tradin
 g goods with other EU countries above the annual GUS threshold - most rele
 vant 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\nWhat to do: Monitor cumulative intra-EU arrivals and dis
 patches values against the current-year GUS thresholds\; once exceeded\, r
 egister for INTRASTAT and file the monthly declaration via the PUESC platf
 orm by the 10th of the month following the reporting month.\n\nPenalty: Mo
 netary penalty of up to PLN 3\,000 imposed by the customs authority for la
 te or missing INTRASTAT declarations.\n\nNote: Re-checked 2026-09-09: stat
 .gov.pl/intrastat/ redirects to the new.stat.gov.pl homepage\; no dedicate
 d Intrastat page was found this session. Current-year PLN thresholds and t
 he 10th-of-month deadline could not be independently re-verified. Verify w
 ith GUS/KAS before relying on the exact PLN figures.\n\nStatus: Confirmed\
 nhttps://eudeadlines.eu/deadline/pl-intrastat-monthly
URL:https://eudeadlines.eu/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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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-vat-oss-quarterly@eudeadlines.eu
DTSTAMP:20260909T011617Z
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:pl-pit-annual-info-returns-jan31@eudeadlines.eu
DTSTAMP:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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:20260909T011617Z
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-bdo-annual-report-yearly@eudeadlines.eu
DTSTAMP:20260909T011617Z
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\nWho is affected: Companies introducing pac
 kaging\, packaged goods\, batteries\, electrical/electronic equipment or v
 ehicles onto the Polish market\, and waste generators/handlers registered 
 in BDO.\n\nWhat to do: 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 applicable\
 , waste) via bdo.mos.gov.pl before 15 March.\n\nPenalty: Fines under the W
 aste Act (Ustawa o odpadach) for failing to submit the BDO report\, submit
 ting it late\, or submitting inaccurate data.\n\n\nStatus: Confirmed\nhttp
 s://eudeadlines.eu/deadline/pl-bdo-annual-report-yearly
URL:https://eudeadlines.eu/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:20260909T011617Z
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:20260909T011617Z
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:pl-pit36-annual-return@eudeadlines.eu
DTSTAMP:20260909T011617Z
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\nWho is affec
 ted: Self-employed sole traders (JDG) running a business taxed on the gene
 ral PIT scale or the flat 19% rate\; does not apply to sp. z o.o. or other
  CIT taxpayers\, which instead file CIT-8.\n\nWhat to do: Close out the ye
 ar's business income and expense records\, compute the annual PIT liabilit
 y against advances already paid during the year\, and file PIT-36 or PIT-3
 6L electronically (pre-filled via Twój e-PIT or self-prepared) and pay an
 y balance due by 30 April.\n\nPenalty: Fine under the Fiscal Penal Code (K
 odeks karny skarbowy) for late or missing filing\, plus late-payment inter
 est under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.\n
 \nNote: 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 statutory deadline un
 der PIT Act Art. 45(1)\; not independently re-confirmed against live page 
 text.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-pit36-annua
 l-return
URL:https://eudeadlines.eu/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:20260909T011617Z
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\nWho is affected: Self-employed sole tra
 ders (JDG) paying their own health insurance contributions\; not applicabl
 e to employees or capital companies.\n\nWhat to do: After completing the a
 nnual PIT return\, calculate the annual health-contribution reconciliation
  based on actual yearly income\, report it via the April ZUS settlement do
 cuments\, and pay any resulting underpayment (or request a refund/credit o
 f any overpayment) by 20 May.\n\nPenalty: Late-payment interest on any und
 erpaid balance resulting from the reconciliation.\n\nNote: Re-checked 2026
 -09-09: zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia/zdrowotne 
 is reachable and describes general monthly health-contribution mechanics (
 9%/4.9% of base) but not the specific 20 May annual-reconciliation date. N
 ot independently re-confirmed this session.\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/pl-zus-health-contribution-annual-reconciliation
URL:https://eudeadlines.eu/deadline/pl-zus-health-contribution-annual-recon
 ciliation
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:20260909T011617Z
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:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T011617Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD after Omnibus I: sustainability reporting only for 1\,000+ emp
 loyee companies from FY2027\; SMEs out of scope with VSME value-chain cap
DESCRIPTION:The Omnibus I package cut CSRD scope to companies with more tha
 n 1\,000 employees and over €450M turnover\; listed SMEs are removed ent
 irely. Large customers may not demand more sustainability data from suppli
 ers below 1\,000 employees than the voluntary VSME standard. In-scope comp
 anies report for financial year 2027 in 2028.\n\nWho is affected: Large co
 mpanies above the new thresholds must report\; SMEs are affected only as s
 uppliers being asked for VSME-level data.\n\nWhat to do: Large companies: 
 confirm whether you exceed both thresholds and prepare ESRS-based reportin
 g for FY2027. SMEs: use the VSME standard as your maximum response to cust
 omer ESG questionnaires and decline requests going beyond it\; consider a 
 lightweight VSME report to keep bank and customer relationships smooth.\n\
 n\nNote: Omnibus I Directive published OJ 2026-02-26\, in force 2026-03-18
 . Companies newly in scope report on FY2027 in 2028\; wave-2/3 companies w
 ere 'stopped' in 2025\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadlin
 e/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011617Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platform deemed-supplier rules for short-term rentals and pas
 senger transport\; single VAT registration
DESCRIPTION:Platforms facilitating short-term accommodation rentals (up to 
 30 nights) and passenger transport become the deemed VAT supplier when the
  underlying host or driver does not charge VAT. The One-Stop-Shop is exten
 ded (own-goods transfers\, B2C supplies) and a mandatory reverse charge fo
 r non-established suppliers reduces the need for foreign VAT registrations
 .\n\nWho is affected: Marketplaces and booking platforms in accommodation 
 and transport\; SMEs selling cross-border in the EU that currently hold se
 veral VAT registrations.\n\nWhat to do: Platforms: build VAT collection an
 d remittance for deemed-supplier transactions and collect host/driver VAT 
 status. Cross-border sellers: review whether the extended OSS lets you clo
 se foreign VAT registrations from July 2028 and update ERP tax settings.\n
 \n\nNote: Council Directive (EU) 2025/516\; Member States may postpone the
  platform deemed-supplier rules until 2030-01-01\n\nStatus: Confirmed\nhtt
 ps://eudeadlines.eu/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/deadline/vida-platform-economy-single-registrati
 on
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — 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:20260909T011617Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: high-risk rules for AI embedded in regulated products (mach
 inery\, medical devices\, toys\, lifts)
DESCRIPTION:AI that is a safety component of products covered by EU product
  legislation listed in Annex I (machinery\, medical devices\, toys\, lifts
 \, vehicles\, etc.) must meet the AI Act's high-risk requirements as part 
 of the product's CE conformity assessment.\n\nWho is affected: Manufacture
 rs and importers of physical products with AI safety functions\, and their
  software suppliers.\n\nWhat to do: Identify products where AI performs a 
 safety function. Plan to integrate AI Act requirements (risk management\, 
 data governance\, logging\, human oversight) into the product's existing c
 onformity assessment and technical file. Align with notified bodies early 
 because assessments will be combined.\n\nPenalty: Up to €15M or 3% of wo
 rldwide turnover (SMEs: lower of the two)\n\nNote: Postponed from 2027-08-
 02 by the Digital Omnibus on AI (Reg. 2026/1744)\n\nStatus: Delayed\nhttps
 ://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/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: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR