This calendar lists every deadline that applies to a company in Poland in 2027: 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 9 September 2026. See the source cited on each deadline
From fiscal years starting after 31 December 2026, all remaining CIT taxpayers in Poland (those not already captured by the 2025 or 2026 phases) must keep their statutory accounting books in electronic form and submit them to the tax office in the JPK_KR_PD structured format, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.
Details →Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors.
Details →The Polish government has proposed a 2027 minimum monthly wage of PLN 4,950 gross (up from PLN 4,806 in 2026) and a minimum hourly rate of PLN 32.30, after trade unions sought PLN 5,200 and employer groups sought a smaller rise; the Council of Ministers must issue the final regulation no later than 15 September 2026.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →From this date cloud and data-processing providers may no longer charge customers for switching to another provider or for exporting their data (egress). Contracts must already allow termination and migration within 30 days, and providers must offer export in machine-readable formats.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →Regulation (EU) 2023/1230 applies to all machinery placed on the EU market from 20 January 2027 with no transition. It adds requirements for software safety, protection against malicious tampering, self-evolving (AI) behaviour, digital instructions, and mandatory third-party assessment for certain high-risk machinery categories.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Details →Employers acting as PIT withholding agents (płatnik) must electronically submit the annual PIT-11 statements (one per employee, covering salary and PIT advances withheld during the year), plus the aggregate PIT-4R return (employee PIT advances) and PIT-8AR return (flat-rate withholding tax, if applicable) to the tax office by 31 January of the following year.
Details →Employers that reported an average of at least 10 people to accident 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 January of the current year) must submit the ZUS IWA information form by 31 January, used to set their individual accident-insurance contribution rate.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →Under Regulation (EU) 2023/1542 every EV battery, light means of transport battery (e-bikes, scooters) and industrial battery over 2 kWh placed on the market must carry a QR code linking to a digital battery passport with data on chemistry, carbon footprint, recycled content, performance and durability.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Entities operating an installation or other source that emits gases or other substances into the air (including company vehicle fleets and heating/generator sources above minimal thresholds) must report their prior-year emissions to KOBiZE's national database (Krajowa baza o emisjach) by the end of February.
Details →Separately from the 31 January electronic filing to the tax office, employers must also give each employee their individual PIT-11 statement (showing salary and PIT advances withheld during the year) by the end of February, so employees can prepare their own annual PIT return.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →Businesses that place packaging, packaged products, or specified products (e.g. batteries, electrical/electronic equipment, vehicles) on the Polish market, or that generate or manage waste, must file an annual report through the BDO electronic register by 15 March covering the previous calendar year, including packaging-recycling and extended-producer-responsibility (EPR) data.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.
Details →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 marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Details →Self-employed individuals (sole traders, JDG) taxed under the general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annual 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.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →Self-employed individuals must reconcile their actual annual health-insurance contribution (based on the year's real income, per the 2022 health-contribution reform) against the monthly amounts already paid, and report the result in the ZUS DRA/RCA settlement for April, due by 20 May of the following year - a step distinct from, but timed shortly after, the PIT-36/36L annual return.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Directive (EU) 2023/970 requires employers to publish pay ranges before job interviews, stop asking candidates about salary history, give workers the right to ask about average pay by category, and – for employers with 150 or more staff – report gender pay gap figures for 2026 by June 2027 (250+ annually, 150-249 every three years). Gaps above 5% without objective justification trigger a joint pay assessment.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Micro and small companies dealing in the EUDR commodities (cattle, cocoa, coffee, palm oil, rubber, soy, wood and derived products) get six extra months. Small downstream traders mainly need to collect and pass on upstream due diligence reference numbers; small primary producers in low-risk countries file a simplified declaration.
Details →Payment providers in EU countries outside the euro area must offer euro instant transfers and the free name/IBAN check (Verification of Payee) from July 2027, completing the roll-out across the EU.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Details →General-purpose AI models that were already on the market before 2 August 2025 were given two years to catch up. From this date they must meet the same documentation, copyright and training-data-summary duties as new models.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →Companies placing batteries on the EU market must run a due diligence system for raw materials such as cobalt, lithium, nickel and natural graphite: supply-chain policy, risk identification, third-party verification and public reporting. Companies with net turnover below €40M are exempt.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Since 1 January 2026 importers of more than 50 tonnes per year of CBAM goods (iron and steel, aluminium, cement, fertilisers; plus hydrogen and electricity without threshold) must be authorised CBAM declarants and buy CBAM certificates covering the embedded emissions. The first annual declaration and certificate surrender for 2026 imports is due in 2027. Importers under 50 tonnes are exempt but must monitor the threshold.
Details →Since 1 January 2026 crypto-asset service providers (exchanges, brokers, custodial wallet providers, some DeFi front-ends) must collect and verify customer identity and tax residence and record all exchange and transfer transactions of EU users. The first annual report to the tax authority is due in 2027, and data is exchanged between Member States. DAC7 already imposes similar annual reporting (by 31 January) on digital platforms for sellers.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →AI used for recruiting and managing workers, credit scoring, insurance pricing, education admissions, biometric identification, critical infrastructure and law enforcement becomes 'high-risk'. Providers need a risk-management system, data governance, technical documentation, logging, human oversight and a conformity assessment; deployers must use the systems as instructed, keep logs and inform affected people.
Details →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must 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 following month.
Details →From this date every product with digital elements placed on the EU market must meet the essential cybersecurity requirements (secure defaults, no known exploitable vulnerabilities, security updates for the support period, SBOM), pass a conformity assessment and carry CE marking. Importers and distributors must check compliance.
Details →Regulation (EU) 2024/3015 bans placing products made with forced labour on the EU market, making them available, or exporting them, anywhere along the supply chain. National authorities and the Commission can investigate suspected products and order withdrawal, donation, recycling or destruction. There is no company-size exemption — only extra guidance and a dedicated SME contact point.
Details →Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Details →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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Details →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Details →Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Details →Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Details →Private companies that are legally required to identify customers with strong authentication – banks, payment and crypto firms, telecoms, energy and utilities, insurers, healthcare providers, transport and very large online platforms – must accept the EU Digital Identity Wallet when a user offers it, in addition to their existing methods.
Details →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Details →VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Details →The Ecodesign for Sustainable Products Regulation (EU) 2024/1781 lets the Commission set durability, repairability, recycled-content and information requirements product group by product group, each with a Digital Product Passport. The first acts (steel, then textiles, tyres, aluminium, furniture) are expected in 2026-2028 and will apply after a transition period. Since 19 July 2026 large companies may also no longer destroy unsold clothing and footwear.
Details →The Commission proposed replacing the Late Payment Directive with a regulation capping B2B and B2G payment terms at 30 days, making late-payment interest automatic and creating national enforcement authorities. The file has not progressed in the Council since 2024, so no date is fixed.
Details →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.
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.
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.
All calendars · Latvia, Lithuania, Estonia, Germany, EU-wide only