Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th
Gemini candidate audit (2026-09-08), confidence: likely. The 25th-of-month deadline and Art. 100 legal basis are well-established, stable VAT law; the current podatki.gov.pl explainer page for VAT-UE returned a 404 this session (site restructure), so the specific page text could not be re-confirmed live. Cross-checked against the same 25th-of-month deadline already confirmed for JPK_V7M (pl-jpk-v7m-monthly-vat), which is filed on the same schedule.
Nächster Termin: 25. September 2026danach 25. Oktober 2026, 25. November 2026
Poland-registered VAT payers trading goods or reverse-charge services with VAT-registered counterparties in other EU member states, e.g. a SaaS company invoicing EU business customers or an importer/exporter moving goods within the EU.