10. September 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. September 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. September 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. September 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 27. September 2026 Empowering Consumers for the Green Transition Directive Stärkung der Verbraucher für den ökologischen Wandel: Verbot vager und unbelegter Umweltaussagen gilt 1. Oktober 2026 Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025 10. Oktober 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Oktober 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Oktober 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Oktober 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 31. Oktober 2026 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 quarter Wiederkehrend 10. November 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. November 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. November 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. November 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 9. Dezember 2026 Product Liability Directive Neue Produkthaftungsrichtlinie gilt: verschuldensunabhängige Haftung erstreckt sich auf Software, KI und digitale Dienste 10. Dezember 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Dezember 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Dezember 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 24. Dezember 2026 eIDAS 2 EU Digital Identity Wallet: jeder Mitgliedstaat muss eine Brieftasche anbieten; öffentliche Stellen müssen sie akzeptieren 25. Dezember 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 1. Januar 2027 Poland JPK_CIT / JPK_KR_PD (structured accounting books) Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers 10. Januar 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Januar 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Januar 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Januar 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 31. Januar 2027 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 quarter Wiederkehrend 10. Februar 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Februar 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Februar 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Februar 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 28. Februar 2027 Poland KOBiZE national emissions database report Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February Wiederkehrend 10. März 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. März 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 15. März 2027 Poland BDO packaging/EPR annual report Poland: annual BDO report on packaging and products due 15 March Wiederkehrend 20. März 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. März 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 31. März 2027 Poland CIT-8 annual return Poland: annual CIT-8 corporate income tax return due by 31 March Wiederkehrend 31. März 2027 Poland environmental-use fee (opłata za korzystanie ze środowiska) Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March Wiederkehrend 10. April 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. April 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. April 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. April 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 30. April 2027 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 quarter Wiederkehrend 10. Mai 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Mai 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Mai 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Mai 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 10. Juni 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Juni 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. Juni 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Juni 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 30. Juni 2027 EUDR EU-Entwaldungsverordnung: Sorgfaltspflichten gelten für Kleinst- und Kleinunternehmen 9. Juli 2027 Instant Payments Regulation Sofortzahlungsverordnung: Senden von Euro-Echtzeitüberweisungen und Empfängerprüfung verpflichtend für Banken außerhalb des Euroraums (Polen, Schweden, Tschechien usw.) 10. Juli 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. Juli 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 15. Juli 2027 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 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. Juli 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend 31. Juli 2027 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 quarter Wiederkehrend 10. August 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Wiederkehrend 15. August 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Wiederkehrend 20. August 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Wiederkehrend 25. August 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Wiederkehrend