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/lt
 /calendar/pl/2028
BEGIN:VEVENT
UID:pl-intrastat-monthly@eudeadlines.eu
DTSTAMP:20260909T011811Z
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\nKam taikoma: Poland-registered importers/exporters trading go
 ods with other EU countries above the annual GUS threshold - most relevant
  to an e-commerce importer sourcing or shipping stock across the EU at mea
 ningful volume\; a small SaaS business with no physical goods trade is not
  affected.\n\nKą daryti: Monitor cumulative intra-EU arrivals and dispatc
 hes values against the current-year GUS thresholds\; once exceeded\, regis
 ter for INTRASTAT and file the monthly declaration via the PUESC platform 
 by the 10th of the month following the reporting month.\n\nSankcijos: Mone
 tary penalty of up to PLN 3\,000 imposed by the customs authority for late
  or missing INTRASTAT declarations.\n\nPastaba dėl datos: Re-checked 2026
 -09-09: stat.gov.pl/intrastat/ redirects to the new.stat.gov.pl homepage\;
  no dedicated Intrastat page was found this session. Current-year PLN thre
 sholds and the 10th-of-month deadline could not be independently re-verifi
 ed. Verify with GUS/KAS before relying on the exact PLN figures.\n\nStatus
 : Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-intrastat-monthly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Poland-registered employer
 s with at least one employee enrolled in PPK (auto-enrolment for employees
  aged 18-54 who have not opted out). Micro-employers with fewer than 10 pe
 ople employed are exempt only if every employee has submitted a resignatio
 n declaration\; the self-employed with no staff have no PPK obligation.\n\
 nKą daryti: Calculate employee and employer PPK contributions from each p
 ayroll run\, and transfer both amounts to the employees' PPK accounts at t
 he chosen financial institution by the 15th of the month following the mon
 th the contributions were calculated and deducted.\n\nSankcijos: Fine of P
 LN 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 re
 sign from PPK.\n\nPastaba dėl datos: Re-checked 2026-09-09: mojeppk.pl is
  reachable but its homepage shows only a general disclaimer\, with no spec
 ific deadline text extracted this session. The 15th-of-month deadline and 
 Art. 28(4) legal basis remain well-established and unchanged.\n\nStatus: P
 atvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-ppk-contributions-monthl
 y
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Every Poland-registered ZUS contribution payer\, includi
 ng a self-employed sole trader (JDG) paying only their own contributions\;
  a sp. z o.o. (a capital company with legal personality) falls under the 1
 5th-of-month deadline described here\, while sole traders and personal par
 tnerships use the 20th (see the action text below).\n\nKą daryti: Submit 
 the ZUS DRA declaration and personal monthly reports and pay social insura
 nce 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.\, spó
 łka akcyjna\, spółdzielnia). Sole traders and personal partnerships (sp
 ółki jawne\, partnerskie\, komandytowe\, komandytowo-akcyjne) instead fo
 llow the 20th-of-month deadline.\n\nSankcijos: Late-payment interest (odse
 tki za zwłokę) on unpaid contributions\; administrative and\, in cases o
 f persistent non-payment\, criminal liability under the Social Insurance S
 ystem Act (Ustawa o systemie ubezpieczeń społecznych).\n\n\nStatus: Patv
 irtinta\nhttps://eudeadlines.eu/lt/deadline/pl-zus-contributions-dra-month
 ly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: All Poland-reg
 istered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers) generating 
 taxable income during the year.\n\nKą daryti: Calculate the monthly CIT a
 dvance 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 follow
 ing month (no monthly declaration is filed - the advance is only reconcile
 d in the annual CIT-8 return). Small taxpayers may elect quarterly advance
 s instead\; the advance for the final month/quarter can be skipped if the 
 annual return and balance are filed before that deadline.\n\nSankcijos: La
 te-payment interest under Article 53 of the Tax Ordinance on CIT advances 
 paid after the deadline.\n\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/
 lt/deadline/pl-cit-advances-monthly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKa
 m taikoma: Poland-registered employers reaching the 25-FTE-employee thresh
 old whose disability-employment rate is below the statutory 6% (employers 
 meeting the 6% rate\, and most public/some other exempt employers\, owe no
  contribution).\n\nKą daryti: Calculate the monthly average employment an
 d disability-employment indicator\, determine the PFRON contribution due\,
  and submit the DEK-I-0 (or applicable DEK-I-a/b) declaration with payment
  via the e-PFRON2 system by the 20th of the following month.\n\nSankcijos:
  Late-payment interest on overdue PFRON contributions\; PFRON can pursue e
 nforcement action for non-payment or non-declaration.\n\n\nStatus: Patvirt
 inta\nhttps://eudeadlines.eu/lt/deadline/pl-pfron-declaration-monthly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Every Pola
 nd-registered employer paying salaries\, board-member remuneration\, or ot
 her employment income subject to PIT withholding.\n\nKą daryti: Calculate
  and withhold PIT advances on wages paid during the month\, then pay the w
 ithheld amount to the tax office's microrachunek podatkowy by the 20th of 
 the following month. File the annual PIT-4R return (plus individual PIT-11
  statements) after year-end\; no monthly PIT-4R submission is required.\n\
 nSankcijos: Late-payment interest under Article 53 of the Tax Ordinance\; 
 a płatnik who fails to withhold or remit PIT advances risks personal paye
 r liability under the Tax Ordinance.\n\n\nStatus: Patvirtinta\nhttps://eud
 eadlines.eu/lt/deadline/pl-pit-advances-employer-monthly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: VAT-registered companies in Poland on the standar
 d monthly settlement\; small taxpayers (mali podatnicy\, turnover up to EU
 R 2 million including VAT) may opt into quarterly JPK_V7K filing instead.\
 n\nKą daryti: File JPK_V7M via the e-Deklaracje/JPK system and pay any VA
 T due into the microrachunek podatkowy by the 25th of the following month.
  If eligible and opted into quarterly settlement\, submit JPK_V7K: records
  only for months 1-2 of the quarter (still by the 25th of each of those mo
 nths)\, and records plus the declaration for month 3\, by the 25th after q
 uarter-end.\n\nSankcijos: Late-payment interest under Article 53 of the Ta
 x Ordinance (Ordynacja podatkowa) on VAT paid after the deadline\, plus po
 ssible fines under the Fiscal Penal Code for late or missing JPK_V7 filing
 s.\n\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-jpk-v7m
 -monthly-vat
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Polan
 d-registered VAT payers trading goods or reverse-charge services with VAT-
 registered counterparties in other EU member states\, e.g. a SaaS company 
 invoicing EU business customers or an importer/exporter moving goods withi
 n the EU.\n\nKą daryti: Track intra-EU supplies\, acquisitions and revers
 e-charge services each month\; if any occurred\, file the VAT-UE (informac
 ja podsumowująca) electronically via e-Deklaracje by the 25th of the foll
 owing month\, alongside (but as a separate filing from) the JPK_V7M VAT re
 turn.\n\nSankcijos: Fine for a fiscal offence (wykroczenie skarbowe) under
  the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE 
 filings.\n\nPastaba dėl datos: Re-checked 2026-09-09: podatki.gov.pl/vat/
 wyjasnienia/informacje-podsumowujace-vat-ue still returns a 404 (site rest
 ructure). The 25th-of-month deadline and Art. 100 legal basis remain well-
 established VAT law\, cross-checked against JPK_V7M's confirmed same-day d
 eadline\; not independently re-confirmed against a live official page.\n\n
 Status: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-vat-ue-summary-
 monthly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Poland-registered e-com
 merce and services businesses selling goods or digital/other services to c
 onsumers in other EU countries that have opted into the Union OSS scheme i
 nstead of registering for VAT separately in each destination country.\n\nK
 ą daryti: If registered for OSS\, prepare and submit the OSS VAT return t
 hrough 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 p
 ay the VAT due across all covered member states in one payment.\n\nSankcij
 os: Late filing or payment risks exclusion from the OSS scheme (wyrejestro
 wanie z procedury OSS)\, which would then require separate VAT registratio
 n in each EU consumption country\, plus possible penal sanctions in those 
 countries.\n\nPastaba dėl datos: Re-checked 2026-09-09: podatki.gov.pl/va
 t/vat-oss/procedura-unijna-oss still returns a 404 (site restructure). The
  end-of-month-after-quarter deadline is the well-established EU-wide OSS r
 ule\, consistent with the same rule confirmed elsewhere in this dataset (e
 .g. Lithuania\, Estonia)\; not independently re-confirmed against podatki.
 gov.pl this session.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/dea
 dline/pl-vat-oss-quarterly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Every Poland-registered employer that withheld PIT 
 advances on employee salaries\, board-member remuneration\, or other PIT-w
 ithholdable payments during the year.\n\nKą daryti: Close out the year's 
 payroll records\, generate PIT-11 statements for each employee and the agg
 regate PIT-4R (and PIT-8AR if applicable)\, and submit them electronically
  via e-Deklaracje/e-Urząd Skarbowy to the tax office by 31 January.\n\nSa
 nkcijos: Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks
  karny skarbowy) for late or missing annual PIT information returns.\n\nPa
 staba dėl datos: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy
 -platnika/obowiazki-platnika still returns a 404 (site restructure). The 3
 1 January electronic-filing deadline is well-established\, stable PIT law\
 ; not independently re-confirmed against a live official page this session
 .\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-pit-annual
 -info-returns-jan31
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Poland-registered employers with average monthly accident
 -insurance coverage of at least 10 insured persons (including the payer) i
 n the prior year - typically mid-sized and larger employers\; not relevant
  to a 3-person company.\n\nKą daryti: Check whether average accident-insu
 rance coverage reached 10 persons/month in the prior year\; if so\, prepar
 e and submit the ZUS IWA form electronically via the Płatnik/PUE system b
 y 31 January.\n\nSankcijos: The employer's individual accident-insurance c
 ontribution rate is increased by 50% for the following contribution year i
 f ZUS IWA is not submitted on time.\n\nPastaba dėl datos: Gemini candidat
 e audit (2026-09-08)\, confidence: verified against zus.pl directly this s
 ession.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-zus-
 iwa-annual
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Businesses operating emission sou
 rces in Poland - in practice this reaches far beyond heavy industry\, sinc
 e it covers company vehicle fleets and building heating/generator equipmen
 t above minor thresholds\, making it a commonly overlooked obligation for 
 ordinary office-based companies.\n\nKą daryti: Inventory emission sources
  (vehicles\, boilers\, generators\, etc.) used during the prior calendar y
 ear\, register in the KOBiZE database if not already registered\, and subm
 it the annual report by the end of February.\n\nSankcijos: Liability for a
 n offence against the environment (wykroczenie) under the Act on the green
 house gas emissions management system.\n\nPastaba dėl datos: Confirmed 20
 26-09-09 via kobize.pl's own "Informacja ogólna" page: "Informacje wymien
 ione w punktach 1-12 dotyczące poprzedniego roku kalendarzowego są wprow
 adzane do Krajowej bazy przez podmioty korzystające ze środowiska w rapo
 rtach rocznych składanych do końca lutego każdego roku" (prior-year dat
 a is submitted in annual reports filed by the end of February each year) -
 - matches the dataset's end-of-February deadline.\n\nStatus: Patvirtinta\n
 https://eudeadlines.eu/lt/deadline/pl-kobize-annual-report
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKa
 m taikoma: Every Poland-registered employer that withheld PIT advances on 
 employee salaries or other PIT-withholdable payments during the year.\n\nK
 ą daryti: Deliver the PIT-11 statement to each employee (electronically\,
  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 subm
 ission to the tax office.\n\nSankcijos: Fine under the Fiscal Penal Code (
 Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the 
 employee on time.\n\nPastaba dėl datos: Re-checked 2026-09-09: podatki.go
 v.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (s
 ite restructure\, same page as pl-pit-annual-info-returns-jan31). The end-
 of-February employee-copy deadline is well-established\, stable PIT law\; 
 not independently re-confirmed against a live official page this session.\
 n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-pit11-employ
 ee-copy-feb-end
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Companies introducing packagi
 ng\, packaged goods\, batteries\, electrical/electronic equipment or vehic
 les onto the Polish market\, and waste generators/handlers registered in B
 DO.\n\nKą daryti: Confirm your BDO account and registration are up to dat
 e\, gather packaging-placed and recycling data for the reporting year\, an
 d submit the annual report(s) (products/packaging and\, if applicable\, wa
 ste) via bdo.mos.gov.pl before 15 March.\n\nSankcijos: Fines under the Was
 te Act (Ustawa o odpadach) for failing to submit the BDO report\, submitti
 ng it late\, or submitting inaccurate data.\n\n\nStatus: Patvirtinta\nhttp
 s://eudeadlines.eu/lt/deadline/pl-bdo-annual-report-yearly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Al
 l Poland-registered CIT taxpayers (sp. z o.o.\, S.A. and other CIT payers)
  with a calendar financial year.\n\nKą daryti: Close the books\, compute 
 the annual CIT liability against advances already paid\, and file CIT-8 el
 ectronically by 31 March. Companies whose non-calendar financial year ends
  on a different date must file within 3 months of their own year-end inste
 ad.\n\nSankcijos: Fines under the Fiscal Penal Code (Kodeks karny skarbowy
 ) for late or missing CIT-8 filings\, plus late-payment interest under the
  Tax Ordinance on any balance due.\n\n\nStatus: Patvirtinta\nhttps://eudea
 dlines.eu/lt/deadline/pl-cit8-annual-return-yearly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Businesses operating vehicles or other emission/wate
 r-use sources in Poland above the de-minimis threshold - like the KOBiZE r
 eport\, this reaches beyond heavy industry to ordinary companies with a co
 mpany vehicle fleet.\n\nKą daryti: Calculate the prior year's environment
 al fee based on emission/water-use sources\; if above the de-minimis thres
 hold\, submit the report and pay via the marshal's office by 31 March.\n\n
 Sankcijos: Late-payment interest\, plus administrative fines under the Env
 ironmental Protection Law (Prawo ochrony środowiska) for underpaid or unp
 aid fees.\n\nPastaba dėl datos: Re-checked 2026-09-09: gov.pl/web/gov/zlo
 z-sprawozdanie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplatach now r
 edirects 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 b
 e independently re-confirmed this session.\n\nStatus: Patvirtinta\nhttps:/
 /eudeadlines.eu/lt/deadline/pl-environmental-fee-annual
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma:
  Self-employed sole traders (JDG) running a business taxed on the general 
 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\nKą daryti: Close out the year's
  business income and expense records\, compute the annual PIT liability ag
 ainst advances already paid during the year\, and file PIT-36 or PIT-36L e
 lectronically (pre-filled via Twój e-PIT or self-prepared) and pay any ba
 lance due by 30 April.\n\nSankcijos: Fine under the Fiscal Penal Code (Kod
 eks karny skarbowy) for late or missing filing\, plus late-payment interes
 t under the Tax Ordinance (Ordynacja podatkowa) on any unpaid balance.\n\n
 Pastaba dėl datos: Re-checked 2026-09-09: podatki.gov.pl/pit/twoj-e-pit i
 s reachable but is a collapsed navigation page with no extractable deadlin
 e text this session. 30 April remains the stable\, long-standing statutory
  deadline under PIT Act Art. 45(1)\; not independently re-confirmed agains
 t live page text.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadli
 ne/pl-pit36-annual-return
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: Self-employed sole traders
  (JDG) paying their own health insurance contributions\; not applicable to
  employees or capital companies.\n\nKą daryti: After completing the annua
 l PIT return\, calculate the annual health-contribution reconciliation bas
 ed on actual yearly income\, report it via the April ZUS settlement docume
 nts\, and pay any resulting underpayment (or request a refund/credit of an
 y overpayment) by 20 May.\n\nSankcijos: Late-payment interest on any under
 paid balance resulting from the reconciliation.\n\nPastaba dėl datos: Re-
 checked 2026-09-09: zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczeni
 a/zdrowotne is reachable and describes general monthly health-contribution
  mechanics (9%/4.9% of base) but not the specific 20 May annual-reconcilia
 tion date. Not independently re-confirmed this session.\n\nStatus: Patvirt
 inta\nhttps://eudeadlines.eu/lt/deadline/pl-zus-health-contribution-annual
 -reconciliation
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
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\nKam taikoma: All Poland-r
 egistered companies in the KRS (sp. z o.o.\, S.A. and other commercial ent
 ities) with a calendar financial year.\n\nKą daryti: Prepare the financia
 l statements\, obtain shareholder/AGM approval by 30 June\, and submit the
  approved statements (plus the management-board report and\, where applica
 ble\, 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 unappro
 ved statements by 15 July anyway and re-file within 15 days once they are 
 approved.\n\nSankcijos: Fines under the Accounting Act (Ustawa o rachunkow
 ości)\; persistent non-filing to the KRS can trigger compulsory-dissoluti
 on (postępowanie przymuszające) proceedings against the company.\n\n\nSt
 atus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-financial-stateme
 nts-krs-yearly
URL:https://eudeadlines.eu/lt/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:20260909T011811Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD po Omnibus I: tvarumo ataskaitos tik įmonėms\, turinčioms 1
 000+ darbuotojų\, nuo 2027 finansinių metų\; MVĮ netaikoma\, vertės g
 randinei taikoma VSME riba
DESCRIPTION:Omnibus I paketas susiaurino CSRD taikymo sritį iki įmonių\,
  turinčių daugiau kaip 1000 darbuotojų ir daugiau kaip 450 mln. EUR apy
 vartą\; biržinėms MVĮ reikalavimas panaikinamas visiškai. Dideli klie
 ntai negali reikalauti iš tiekėjų\, turinčių mažiau nei 1000 darbuot
 ojų\, daugiau tvarumo duomenų nei numato savanoriškas VSME standartas. 
 Reikalavimus atitinkančios įmonės už 2027 finansinius metus ataskaitą
  teikia 2028 m.\n\nKam taikoma: Didelės įmonės\, viršijančios naujas 
 ribas\, privalo teikti ataskaitas\; MVĮ paveikiamos tik kaip tiekėjos\, 
 iš kurių prašoma VSME lygio duomenų.\n\nKą daryti: Didelės įmonės:
  patikrinkite\, ar viršijate abi ribas\, ir parenkite ESRS pagrįstą ata
 skaitą už 2027 finansinius metus. MVĮ: naudokite VSME standartą kaip m
 aksimalų atsaką į klientų ESG klausimynus ir atsisakykite jį viršija
 nčių prašymų\; apsvarstykite supaprastintos VSME ataskaitos parengimą
 \, kad išlaikytumėte sklandžius santykius su bankais ir klientais.\n\n\
 nPastaba dėl datos: Omnibus I direktyva paskelbta OL 2026-02-26\, įsigal
 iojo 2026-03-18. Naujai reikalavimus atitinkančios įmonės už 2027 fina
 nsinius metus ataskaitą teikia 2028 m.\; 2 ir 3 bangos įmonėms taikymas
  2025 m. buvo „sustabdytas“\n\nStatus: Patvirtinta\nhttps://eudeadline
 s.eu/lt/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/lt/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD po Omnibus I: tvarumo ataskaitos tik įmonėms\, turinčio
 ms 1000+ darbuotojų\, nuo 2027 finansinių metų\; MVĮ netaikoma\, vert
 ės grandinei taikoma VSME riba — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD po Omnibus I: tvarumo ataskaitos tik įmonėms\, turinčio
 ms 1000+ darbuotojų\, nuo 2027 finansinių metų\; MVĮ netaikoma\, vert
 ės grandinei taikoma VSME riba — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011811Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platformų kaip laikomų tiekėjų taisyklės trumpalaikei nu
 omai ir keleivių vežimui\; vieninga PVM registracija
DESCRIPTION:Platformos\, tarpininkaujančios trumpalaikei apgyvendinimo nuo
 mai (iki 30 naktų) ir keleivių vežimui\, tampa laikomomis PVM tiekėjom
 is\, kai pagrindinis šeimininkas ar vairuotojas PVM neskaičiuoja. Vieno 
 langelio sistema (VLS) išplečiama (nuosavų prekių pervežimams\, B2C t
 iekimams)\, o privalomas atvirkštinis apmokestinimas neįsisteigusiems ti
 ekėjams sumažina poreikį registruotis PVM mokėtoju užsienyje.\n\nKam 
 taikoma: Apgyvendinimo ir transporto prekyvietės bei rezervavimo platform
 os\; ES tarpvalstybinę prekybą vykdančios MVĮ\, šiuo metu turinčios 
 kelias PVM registracijas.\n\nKą daryti: Platformos: sukurkite PVM surinki
 mo ir pervedimo mechanizmą laikomo tiekėjo sandoriams bei rinkite šeimi
 ninkų ir vairuotojų PVM statuso duomenis. Tarpvalstybiniai pardavėjai: 
 įvertinkite\, ar išplėsta VLS leis nuo 2028 m. liepos uždaryti užsien
 io PVM registracijas\, ir atnaujinkite ERP mokesčių nustatymus.\n\n\nPas
 taba dėl datos: Tarybos direktyva (ES) 2025/516\; valstybės narės gali 
 atidėti platformų kaip laikomų tiekėjų taisykles iki 2030-01-01\n\nSt
 atus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/vida-platform-econom
 y-single-registration
URL:https://eudeadlines.eu/lt/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platformų kaip laikomų tiekėjų taisyklės trumpalaike
 i nuomai ir keleivių vežimui\; vieninga PVM registracija — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platformų kaip laikomų tiekėjų taisyklės trumpalaike
 i nuomai ir keleivių vežimui\; vieninga PVM registracija — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T011811Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:EU AI Act: DI aktas: didelės rizikos taisyklės DI\, integruotam 
 į reguliuojamus gaminius (mašinas\, medicinos priemones\, žaislus\, lif
 tus)
DESCRIPTION:DI\, kuris yra saugos komponentas gaminiuose\, kuriems taikomi 
 I priede išvardyti ES gaminių teisės aktai (mašinos\, medicinos priemo
 nės\, žaislai\, liftai\, transporto priemonės ir kt.)\, turi atitikti D
 I akto didelės rizikos reikalavimus kaip gaminio CE atitikties vertinimo 
 dalį.\n\nKam taikoma: Fizinių gaminių su DI saugos funkcijomis gamintoj
 ai ir importuotojai bei jų programinės įrangos tiekėjai.\n\nKą daryti
 : Nustatykite gaminius\, kuriuose DI atlieka saugos funkciją. Suplanuokit
 e DI akto reikalavimų (rizikos valdymo\, duomenų valdymo\, žurnalų pil
 dymo\, žmogaus vykdomos priežiūros) integravimą į esamą gaminio atit
 ikties vertinimą ir techninę bylą. Iš anksto susiderinkite su notifiku
 otosiomis įstaigomis\, nes vertinimai bus atliekami kartu.\n\nSankcijos: 
 Iki 15 mln. EUR arba 3 % pasaulinės apyvartos (MVĮ – mažesnioji suma)
 \n\nPastaba dėl datos: Atidėta nuo 2027-08-02 Skaitmeniniu omnibusu dėl
  DI (Reg. 2026/1744)\n\nStatus: Atidėta\nhttps://eudeadlines.eu/lt/deadli
 ne/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/lt/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: DI aktas: didelės rizikos taisyklės DI\, integruot
 am į reguliuojamus gaminius (mašinas\, medicinos priemones\, žaislus\, 
 liftus) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: DI aktas: didelės rizikos taisyklės DI\, integruot
 am į reguliuojamus gaminius (mašinas\, medicinos priemones\, žaislus\, 
 liftus) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR