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Steuer- und Compliance-Kalender 2028 für Unternehmen in Polen

Dieser Kalender listet jede Frist auf, die 2028 für ein Unternehmen in Polen gilt: nationale Steuer- und Meldepflichten zusammen mit EU-weiten Regelungen - etwa dem AI Act, NIS2 und dem Cyber Resilience Act -, die in der gesamten EU gelten.

Wiederkehrende Pflichten - monatliche USt-Voranmeldungen, vierteljährliche Meldungen, Jahresberichte - werden anhand der auf der jeweiligen Fristenseite angegebenen Regel auf ihre einzelnen Fälligkeitstermine im Jahr aufgeschlüsselt. Dieser Kalender verschiebt keine Termine, die auf ein Wochenende oder einen Feiertag fallen; prüfen Sie für den genauen Abgabetermin immer die verlinkte offizielle Quelle.

Daten zuletzt geprüft am 8. September 2026. Die bei jeder Frist genannte Quelle ansehen

Im Kalender abonnieren (ICS)ICS herunterladen

Januar 2028

Datum	Wo	Rechtsakt	Frist
1. Januar 2028	EU-weit	CSRD	CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027; KMU außerhalb des Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette
10. Januar 2028	Polen	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Wiederkehrend
15. Januar 2028	Polen	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Januar 2028	Polen	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Januar 2028	Polen	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Januar 2028	Polen	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Januar 2028	Polen	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Januar 2028	Polen	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
25. Januar 2028	Polen	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thWiederkehrend
31. Januar 2028	Polen	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 quarterWiederkehrend
31. Januar 2028	Polen	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)Wiederkehrend
31. Januar 2028	Polen	Poland ZUS IWA accident-insurance information	Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Wiederkehrend

Februar 2028

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

März 2028

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

April 2028

Datum	Wo	Rechtsakt	Frist
10. April 2028	Polen	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Wiederkehrend
15. April 2028	Polen	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. April 2028	Polen	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. April 2028	Polen	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. April 2028	Polen	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. April 2028	Polen	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. April 2028	Polen	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
25. April 2028	Polen	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thWiederkehrend
30. April 2028	Polen	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 quarterWiederkehrend
30. April 2028	Polen	Poland PIT-36/PIT-36L annual return (self-employed)	Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilWiederkehrend

Mai 2028

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

Juni 2028

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

Juli 2028

Datum	Wo	Rechtsakt	Frist
1. Juli 2028	EU-weit	ViDA	ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitvermietung und Personenbeförderung; einzige Mehrwertsteuerregistrierung
10. Juli 2028	Polen	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Wiederkehrend
15. Juli 2028	Polen	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Juli 2028	Polen	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
15. Juli 2028	Polen	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)Wiederkehrend
20. Juli 2028	Polen	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Juli 2028	Polen	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Juli 2028	Polen	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Juli 2028	Polen	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
25. Juli 2028	Polen	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thWiederkehrend
31. Juli 2028	Polen	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 quarterWiederkehrend

August 2028

Datum	Wo	Rechtsakt	Frist
2. August 2028	EU-weit	EU AI Act	AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschinen, Medizinprodukte, Spielzeug, Aufzüge)
10. August 2028	Polen	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Wiederkehrend
15. August 2028	Polen	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. August 2028	Polen	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. August 2028	Polen	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. August 2028	Polen	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. August 2028	Polen	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. August 2028	Polen	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
25. August 2028	Polen	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thWiederkehrend

September 2028

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

Oktober 2028

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

November 2028

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

Dezember 2028

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

Häufig gestellte Fragen

Enthält dieser Kalender auch EU-weite Pflichten, oder nur nationale?

Beides. Er vereint alle nationalen Fristen für dieses Land mit EU-weiten Regelungen - etwa dem AI Act oder NIS2 -, die unabhängig vom Land für Unternehmen hier gelten.

Wie werden wiederkehrende Fristen wie monatliche USt-Voranmeldungen dargestellt?

Jede wiederkehrende Pflicht (eine monatliche USt-Voranmeldung, eine vierteljährliche Meldung) wird anhand der auf ihrer eigenen Fristenseite veröffentlichten Wiederholungsregel auf ihren tatsächlichen Fälligkeitstermin für jeden Monat, jedes Quartal oder jedes Jahr, in dem sie gilt, aufgeschlüsselt.

Wie aktuell ist dieser Kalender?

Jeder Eintrag verlinkt auf seine offizielle Quelle und zeigt ein Datum der letzten Prüfung. Termine können sich verschieben - prüfen Sie daher immer die offizielle Quelle, bevor Sie sich auf einen Termin verlassen.

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