Tax and compliance calendar 2028 for companies in Poland

This calendar lists every deadline that applies to a company in Poland in 2028: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.

Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.

Data last verified 8 September 2026. See the source cited on each deadline

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January 2028

Date	Where	Regulation	Deadline
1 January 2028	EU-wide	CSRD	CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap
10 January 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 January 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 January 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 January 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 January 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 January 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 January 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 January 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 January 2028	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
31 January 2028	Poland	Poland PIT employer annual information returns	Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Recurring
31 January 2028	Poland	Poland ZUS IWA accident-insurance information	Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Recurring

February 2028

Date	Where	Regulation	Deadline
10 February 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 February 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 February 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 February 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 February 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 February 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 February 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 February 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
29 February 2028	Poland	Poland KOBiZE national emissions database report	Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRecurring
29 February 2028	Poland	Poland PIT employer information to employees	Poland: PIT-11 statement must be provided to each employee by the end of FebruaryRecurring

March 2028

Date	Where	Regulation	Deadline
10 March 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 March 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 March 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
15 March 2028	Poland	Poland BDO packaging/EPR annual report	Poland: annual BDO report on packaging and products due 15 MarchRecurring
20 March 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 March 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 March 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 March 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 March 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 March 2028	Poland	Poland CIT-8 annual return	Poland: annual CIT-8 corporate income tax return due by 31 MarchRecurring
31 March 2028	Poland	Poland environmental-use fee (opłata za korzystanie ze środowiska)	Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRecurring

April 2028

Date	Where	Regulation	Deadline
10 April 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 April 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 April 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 April 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 April 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 April 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 April 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 April 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
30 April 2028	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
30 April 2028	Poland	Poland PIT-36/PIT-36L annual return (self-employed)	Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRecurring

May 2028

Date	Where	Regulation	Deadline
10 May 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 May 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 May 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 May 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 May 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 May 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
20 May 2028	Poland	Poland ZUS annual health-contribution reconciliation (self-employed)	Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRecurring
25 May 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 May 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

June 2028

Date	Where	Regulation	Deadline
10 June 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 June 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 June 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 June 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 June 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 June 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 June 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 June 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

July 2028

Date	Where	Regulation	Deadline
1 July 2028	EU-wide	ViDA	ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration
10 July 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 July 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 July 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
15 July 2028	Poland	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)Recurring
20 July 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 July 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 July 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 July 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 July 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 July 2028	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring

August 2028

Date	Where	Regulation	Deadline
2 August 2028	EU-wide	EU AI Act	AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)
10 August 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 August 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 August 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 August 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 August 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 August 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 August 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 August 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

September 2028

Date	Where	Regulation	Deadline
10 September 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 September 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 September 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 September 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 September 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 September 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 September 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 September 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

October 2028

Date	Where	Regulation	Deadline
10 October 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 October 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 October 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 October 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 October 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 October 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 October 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 October 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 October 2028	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring

November 2028

Date	Where	Regulation	Deadline
10 November 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 November 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 November 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 November 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 November 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 November 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 November 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 November 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

December 2028

Date	Where	Regulation	Deadline
10 December 2028	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 December 2028	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 December 2028	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 December 2028	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 December 2028	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 December 2028	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 December 2028	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 December 2028	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

Frequently asked questions

Does this calendar include EU-wide obligations, or only national ones?

Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.

How are recurring deadlines like monthly VAT returns shown?

Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.

How current is this calendar?

Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.

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