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/et
 /calendar/pl/2028
BEGIN:VEVENT
UID:pl-intrastat-monthly@eudeadlines.eu
DTSTAMP:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Monitor cumulative intra-EU arrivals and di
 spatches values against the current-year GUS thresholds\; once exceeded\, 
 register for INTRASTAT and file the monthly declaration via the PUESC plat
 form by the 10th of the month following the reporting month.\n\nKaristus: 
 Monetary penalty of up to PLN 3\,000 imposed by the customs authority for 
 late or missing INTRASTAT declarations.\n\nMärkus kuupäeva kohta: Re-che
 cked 2026-09-09: stat.gov.pl/intrastat/ redirects to the new.stat.gov.pl h
 omepage\; no dedicated Intrastat page was found this session. Current-year
  PLN thresholds and the 10th-of-month deadline could not be independently 
 re-verified. Verify with GUS/KAS before relying on the exact PLN figures.\
 n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-intrastat-mon
 thly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Calculate employee and employer PPK contributions from e
 ach payroll run\, and transfer both amounts to the employees' PPK accounts
  at the chosen financial institution by the 15th of the month following th
 e month the contributions were calculated and deducted.\n\nKaristus: Fine 
 of PLN 1\,000 to PLN 1\,000\,000 under the PPK Act for failing to calculat
 e\, collect or transfer PPK contributions\, or for encouraging employees t
 o resign from PPK.\n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: moje
 ppk.pl is reachable but its homepage shows only a general disclaimer\, wit
 h no specific deadline text extracted this session. The 15th-of-month dead
 line and Art. 28(4) legal basis remain well-established and unchanged.\n\n
 Status: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-ppk-contribution
 s-monthly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Su
 bmit the ZUS DRA declaration and personal monthly reports and pay social i
 nsurance 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.\, 
 spółka akcyjna\, spółdzielnia). Sole traders and personal partnerships
  (spółki jawne\, partnerskie\, komandytowe\, komandytowo-akcyjne) instea
 d follow the 20th-of-month deadline.\n\nKaristus: Late-payment interest (o
 dsetki za zwłokę) on unpaid contributions\; administrative and\, in case
 s of persistent non-payment\, criminal liability under the Social Insuranc
 e System Act (Ustawa o systemie ubezpieczeń społecznych).\n\n\nStatus: K
 innitatud\nhttps://eudeadlines.eu/et/deadline/pl-zus-contributions-dra-mon
 thly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: All Pola
 nd-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) gener
 ating taxable income during the year.\n\nMida teha: Calculate the monthly 
 CIT advance as the difference between cumulative tax due since the start o
 f the tax year and advances already paid\, and pay it by the 20th of the f
 ollowing month (no monthly declaration is filed - the advance is only reco
 nciled in the annual CIT-8 return). Small taxpayers may elect quarterly ad
 vances instead\; the advance for the final month/quarter can be skipped if
  the annual return and balance are filed before that deadline.\n\nKaristus
 : Late-payment interest under Article 53 of the Tax Ordinance on CIT advan
 ces paid after the deadline.\n\n\nStatus: Kinnitatud\nhttps://eudeadlines.
 eu/et/deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKe
 da see puudutab: 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\nMida teha: Calculate the monthly average employme
 nt and disability-employment indicator\, determine the PFRON contribution 
 due\, and submit the DEK-I-0 (or applicable DEK-I-a/b) declaration with pa
 yment via the e-PFRON2 system by the 20th of the following month.\n\nKaris
 tus: Late-payment interest on overdue PFRON contributions\; PFRON can purs
 ue enforcement action for non-payment or non-declaration.\n\n\nStatus: Kin
 nitatud\nhttps://eudeadlines.eu/et/deadline/pl-pfron-declaration-monthly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: Ever
 y Poland-registered employer paying salaries\, board-member remuneration\,
  or other employment income subject to PIT withholding.\n\nMida teha: Calc
 ulate and withhold PIT advances on wages paid during the month\, then pay 
 the withheld amount to the tax office's microrachunek podatkowy by the 20t
 h of the following month. File the annual PIT-4R return (plus individual P
 IT-11 statements) after year-end\; no monthly PIT-4R submission is require
 d.\n\nKaristus: Late-payment interest under Article 53 of the Tax Ordinanc
 e\; a płatnik who fails to withhold or remit PIT advances risks personal 
 payer liability under the Tax Ordinance.\n\n\nStatus: Kinnitatud\nhttps://
 eudeadlines.eu/et/deadline/pl-pit-advances-employer-monthly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: File JPK_V7M via the e-Deklaracje/JPK system and pay a
 ny VAT due into the microrachunek podatkowy by the 25th of the following m
 onth. If eligible and opted into quarterly settlement\, submit JPK_V7K: re
 cords only for months 1-2 of the quarter (still by the 25th of each of tho
 se months)\, and records plus the declaration for month 3\, by the 25th af
 ter quarter-end.\n\nKaristus: Late-payment interest under Article 53 of th
 e Tax Ordinance (Ordynacja podatkowa) on VAT paid after the deadline\, plu
 s possible fines under the Fiscal Penal Code for late or missing JPK_V7 fi
 lings.\n\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-jpk-
 v7m-monthly-vat
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab:
  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\nMida teha: Track intra-EU supplies\, acquisitions and r
 everse-charge services each month\; if any occurred\, file the VAT-UE (inf
 ormacja podsumowująca) electronically via e-Deklaracje by the 25th of the
  following month\, alongside (but as a separate filing from) the JPK_V7M V
 AT return.\n\nKaristus: Fine for a fiscal offence (wykroczenie skarbowe) u
 nder the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT
 -UE filings.\n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: podatki.go
 v.pl/vat/wyjasnienia/informacje-podsumowujace-vat-ue still returns a 404 (
 site restructure). The 25th-of-month deadline and Art. 100 legal basis rem
 ain well-established VAT law\, cross-checked against JPK_V7M's confirmed s
 ame-day deadline\; not independently re-confirmed against a live official 
 page.\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-vat-ue-
 summary-monthly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: If registered for OSS\, prepare and submit the OSS VAT ret
 urn 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 January)\, 
 and pay the VAT due across all covered member states in one payment.\n\nKa
 ristus: Late filing or payment risks exclusion from the OSS scheme (wyreje
 strowanie z procedury OSS)\, which would then require separate VAT registr
 ation in each EU consumption country\, plus possible penal sanctions in th
 ose countries.\n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: podatki.
 gov.pl/vat/vat-oss/procedura-unijna-oss still returns a 404 (site restruct
 ure). The end-of-month-after-quarter deadline is the well-established EU-w
 ide OSS rule\, consistent with the same rule confirmed elsewhere in this d
 ataset (e.g. Lithuania\, Estonia)\; not independently re-confirmed against
  podatki.gov.pl this session.\n\nStatus: Kinnitatud\nhttps://eudeadlines.e
 u/et/deadline/pl-vat-oss-quarterly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: Every Poland-registered employer that withhel
 d PIT advances on employee salaries\, board-member remuneration\, or other
  PIT-withholdable payments during the year.\n\nMida teha: Close out the ye
 ar's payroll records\, generate PIT-11 statements for each employee and th
 e aggregate PIT-4R (and PIT-8AR if applicable)\, and submit them electroni
 cally via e-Deklaracje/e-Urząd Skarbowy to the tax office by 31 January.\
 n\nKaristus: Fine of up to 180 daily rates under the Fiscal Penal Code (Ko
 deks karny skarbowy) for late or missing annual PIT information returns.\n
 \nMärkus kuupäeva kohta: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-p
 racodawcy-platnika/obowiazki-platnika still returns a 404 (site restructur
 e). The 31 January electronic-filing deadline is well-established\, stable
  PIT law\; not independently re-confirmed against a live official page thi
 s session.\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-pi
 t-annual-info-returns-jan31
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Check whether average accident
 -insurance coverage reached 10 persons/month in the prior year\; if so\, p
 repare and submit the ZUS IWA form electronically via the Płatnik/PUE sys
 tem by 31 January.\n\nKaristus: The employer's individual accident-insuran
 ce contribution rate is increased by 50% for the following contribution ye
 ar if ZUS IWA is not submitted on time.\n\nMärkus kuupäeva kohta: Gemini
  candidate audit (2026-09-08)\, confidence: verified against zus.pl direct
 ly this session.\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline
 /pl-zus-iwa-annual
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Inventory emission so
 urces (vehicles\, boilers\, generators\, etc.) used during the prior calen
 dar year\, register in the KOBiZE database if not already registered\, and
  submit the annual report by the end of February.\n\nKaristus: Liability f
 or an offence against the environment (wykroczenie) under the Act on the g
 reenhouse gas emissions management system.\n\nMärkus kuupäeva kohta: Con
 firmed 2026-09-09 via kobize.pl's own "Informacja ogólna" page: "Informac
 je wymienione w punktach 1-12 dotyczące poprzedniego roku kalendarzowego 
 są wprowadzane do Krajowej bazy przez podmioty korzystające ze środowis
 ka w raportach rocznych składanych do końca lutego każdego roku" (prior
 -year data is submitted in annual reports filed by the end of February eac
 h year) -- matches the dataset's end-of-February deadline.\n\nStatus: Kinn
 itatud\nhttps://eudeadlines.eu/et/deadline/pl-kobize-annual-report
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKe
 da see puudutab: Every Poland-registered employer that withheld PIT advanc
 es on employee salaries or other PIT-withholdable payments during the year
 .\n\nMida teha: Deliver the PIT-11 statement to each employee (electronica
 lly\, e.g. via employee portal or email\, or in paper form) by the last da
 y of February\, distinct from and in addition to the 31 January electronic
  submission to the tax office.\n\nKaristus: Fine under the Fiscal Penal Co
 de (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to 
 the employee on time.\n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: p
 odatki.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 P
 IT law\; not independently re-confirmed against a live official page this 
 session.\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-pit1
 1-employee-copy-feb-end
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Confirm your BDO account and registration are up t
 o 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\nKaristus: Fines under the
  Waste Act (Ustawa o odpadach) for failing to submit the BDO report\, subm
 itting it late\, or submitting inaccurate data.\n\n\nStatus: Kinnitatud\nh
 ttps://eudeadlines.eu/et/deadline/pl-bdo-annual-report-yearly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudut
 ab: All Poland-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT p
 ayers) with a calendar financial year.\n\nMida teha: Close the books\, com
 pute 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 
 instead.\n\nKaristus: Fines under the Fiscal Penal Code (Kodeks karny skar
 bowy) for late or missing CIT-8 filings\, plus late-payment interest under
  the Tax Ordinance on any balance due.\n\n\nStatus: Kinnitatud\nhttps://eu
 deadlines.eu/et/deadline/pl-cit8-annual-return-yearly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Calculate the prior year's enviro
 nmental fee based on emission/water-use sources\; if above the de-minimis 
 threshold\, submit the report and pay via the marshal's office by 31 March
 .\n\nKaristus: Late-payment interest\, plus administrative fines under the
  Environmental Protection Law (Prawo ochrony środowiska) for underpaid or
  unpaid fees.\n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: gov.pl/we
 b/gov/zloz-sprawozdanie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplat
 ach now redirects to the gov.pl homepage (the page appears to have been re
 moved or moved). The 31 March deadline and the de-minimis fee threshold co
 uld not be independently re-confirmed this session.\n\nStatus: Kinnitatud\
 nhttps://eudeadlines.eu/et/deadline/pl-environmental-fee-annual
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puu
 dutab: 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\nMida teha: Close out the y
 ear's business income and expense records\, compute the annual PIT liabili
 ty 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 a
 ny balance due by 30 April.\n\nKaristus: Fine under the Fiscal Penal Code 
 (Kodeks karny skarbowy) for late or missing filing\, plus late-payment int
 erest under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.
 \n\nMärkus kuupäeva kohta: Re-checked 2026-09-09: podatki.gov.pl/pit/two
 j-e-pit is reachable but is a collapsed navigation page with no extractabl
 e deadline text this session. 30 April remains the stable\, long-standing 
 statutory deadline under PIT Act Art. 45(1)\; not independently re-confirm
 ed against live page text.\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/e
 t/deadline/pl-pit36-annual-return
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: Self-employed sole t
 raders (JDG) paying their own health insurance contributions\; not applica
 ble to employees or capital companies.\n\nMida teha: After completing the 
 annual PIT return\, calculate the annual health-contribution reconciliatio
 n based on actual yearly income\, report it via the April ZUS settlement d
 ocuments\, and pay any resulting underpayment (or request a refund/credit 
 of any overpayment) by 20 May.\n\nKaristus: Late-payment interest on any u
 nderpaid balance resulting from the reconciliation.\n\nMärkus kuupäeva k
 ohta: Re-checked 2026-09-09: zus.pl/firmy/rozliczenia-z-zus/skladki-na-ube
 zpieczenia/zdrowotne is reachable and describes general monthly health-con
 tribution mechanics (9%/4.9% of base) but not the specific 20 May annual-r
 econciliation date. Not independently re-confirmed this session.\n\nStatus
 : Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-zus-health-contributio
 n-annual-reconciliation
URL:https://eudeadlines.eu/et/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:20260909T011820Z
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\nKeda see puudutab: 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\nMida teha: Prepare the fin
 ancial statements\, obtain shareholder/AGM approval by 30 June\, and submi
 t the approved statements (plus the management-board report and\, where ap
 plicable\, the auditor's opinion) via the free RDF e-service within 15 day
 s of approval\, no later than 15 July. If approval is missed\, file the un
 approved statements by 15 July anyway and re-file within 15 days once they
  are approved.\n\nKaristus: Fines under the Accounting Act (Ustawa o rachu
 nkowości)\; persistent non-filing to the KRS can trigger compulsory-disso
 lution (postępowanie przymuszające) proceedings against the company.\n\n
 \nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/pl-financial-stat
 ements-krs-yearly
URL:https://eudeadlines.eu/et/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:20260909T011820Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD pärast Omnibus I-t: kestlikkusaruandlus ainult 1000+ töötaj
 aga ettevõtetele alates 2027. majandusaastast\; VKEd väljas VSME piirang
 uga tarneahelas
DESCRIPTION:Omnibus I pakett vähendas CSRD kohaldamisala ettevõtetele\, k
 ellel on üle 1000 töötaja ja käive üle 450 mln €\; börsil noteerit
 ud VKEd jäävad kohaldamisalast täielikult välja. Suured kliendid ei to
 hi nõuda alla 1000 töötajaga tarnijatelt rohkem kestlikkusandmeid\, kui
  näeb ette vabatahtlik VSME standard. Kohaldamisalasse kuuluvad ettevõtt
 ed esitavad 2027. majandusaasta aruande 2028. aastal.\n\nKeda see puudutab
 : Uusi piirmäärasid ületavad suured ettevõtted peavad aruandma\; VKEsi
 d mõjutab see üksnes tarnijatena\, kellelt küsitakse VSME-tasemel andme
 id.\n\nMida teha: Suured ettevõtted: kontrollige\, kas ületate mõlemad 
 piirmäärad\, ja valmistage ette ESRS-põhine aruandlus 2027. majandusaas
 ta kohta. VKEd: kasutage VSME standardit oma maksimaalse vastusena klienti
 de ESG-küsimustikele ja keelduge sellest ulatuslikumatest nõudmistest\; 
 kaaluge kergekaalulise VSME aruande koostamist\, et hoida panga- ja kliend
 isuhted sujuvana.\n\n\nMärkus kuupäeva kohta: Omnibus I direktiiv avalda
 ti ELTs 2026-02-26\, jõus alates 2026-03-18. Uued kohaldamisalasse kuuluv
 ad ettevõtted esitavad 2027. majandusaasta aruande 2028. aastal\; 2. ja 3
 . laine ettevõtted „peatati“ 2025. aastal\n\nStatus: Kinnitatud\nhttp
 s://eudeadlines.eu/et/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/et/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD pärast Omnibus I-t: kestlikkusaruandlus ainult 1000+ tö
 ötajaga ettevõtetele alates 2027. majandusaastast\; VKEd väljas VSME pi
 iranguga tarneahelas — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD pärast Omnibus I-t: kestlikkusaruandlus ainult 1000+ tö
 ötajaga ettevõtetele alates 2027. majandusaastast\; VKEd väljas VSME pi
 iranguga tarneahelas — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011820Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platvormi kui eeldatava tarnija reeglid lühiajaliste üürim
 iste ja reisijateveo jaoks\; ühtne käibemaksukohustuslasena registreerim
 ine
DESCRIPTION:Lühiajalise majutuse üürimist (kuni 30 ööd) ja reisijateve
 du vahendavad platvormid muutuvad eeldatavaks käibemaksukohustuslaseks ol
 ukorras\, kus taustal olev majutaja või juht käibemaksu ei arvesta. Üht
 ne kontaktpunkt (OSS) laiendatakse (oma kauba üleandmised\, B2C tarned) n
 ing ELis mitte asuvatele tarnijatele kehtestatav kohustuslik pöördmaksus
 tamine vähendab vajadust välismaiste käibemaksuregistreeringute järele
 .\n\nKeda see puudutab: Majutus- ja transpordisektori turud ja broneerimis
 platvormid\; VKEd\, kes müüvad piiriüleselt ELis ja kellel on praegu mi
 tu käibemaksuregistreeringut.\n\nMida teha: Platvormid: looge käibemaksu
  kogumise ja tasumise protsess eeldatava tarnija tehingute jaoks ning kogu
 ge majutajate/juhtide käibemaksustaatus. Piiriülesed müüjad: hinnake\,
  kas laiendatud OSS võimaldab teil sulgeda välismaised käibemaksuregist
 reeringud alates 2028. aasta juulist\, ning uuendage ERP maksusätteid.\n\
 n\nMärkus kuupäeva kohta: Nõukogu direktiiv (EL) 2025/516\; liikmesriig
 id võivad platvormi eeldatava tarnija reeglid edasi lükata kuni 2030-01-
 01\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadline/vida-platform
 -economy-single-registration
URL:https://eudeadlines.eu/et/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platvormi kui eeldatava tarnija reeglid lühiajaliste ü
 ürimiste ja reisijateveo jaoks\; ühtne käibemaksukohustuslasena registr
 eerimine — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platvormi kui eeldatava tarnija reeglid lühiajaliste ü
 ürimiste ja reisijateveo jaoks\; ühtne käibemaksukohustuslasena registr
 eerimine — 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:20260909T011820Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: suure riskiga nõuded reguleeritud toodetesse (masinad\, me
 ditsiiniseadmed\, mänguasjad\, liftid) integreeritud tehisintellektile
DESCRIPTION:Tehisintellekt\, mis on I lisas loetletud ELi tooteõigusaktide
 ga hõlmatud toodete (masinad\, meditsiiniseadmed\, mänguasjad\, liftid\,
  sõidukid jne) turvakomponent\, peab vastama tehisintellektimääruse suu
 re riskiga nõuetele toote CE-vastavushindamise osana.\n\nKeda see puuduta
 b: Tehisintellektil põhinevate ohutusfunktsioonidega füüsiliste toodete
  tootjad ja importijad ning nende tarkvaratarnijad.\n\nMida teha: Tuvastag
 e tooted\, milles tehisintellekt täidab ohutusfunktsiooni. Planeerige teh
 isintellektimääruse nõuete (riskijuhtimine\, andmehaldus\, logimine\, i
 nimjärelevalve) integreerimine toote olemasolevasse vastavushindamisse ja
  tehnilisse toimikusse. Kooskõlastage teavitatud asutustega varakult\, se
 st hindamised ühendatakse.\n\nKaristus: Kuni 15 mln € või 3% ülemaail
 msest käibest (VKEd: neist madalam)\n\nMärkus kuupäeva kohta: Lükati k
 uupäevalt 2027-08-02 edasi tehisintellekti Digital Omnibusega (määrus 2
 026/1744)\n\nStatus: Edasi lükatud\nhttps://eudeadlines.eu/et/deadline/ai
 -act-high-risk-annex-i-products
URL:https://eudeadlines.eu/et/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: suure riskiga nõuded reguleeritud toodetesse (masinad\
 , meditsiiniseadmed\, mänguasjad\, liftid) integreeritud tehisintellektil
 e — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: suure riskiga nõuded reguleeritud toodetesse (masinad\
 , meditsiiniseadmed\, mänguasjad\, liftid) integreeritud tehisintellektil
 e — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR