Upcoming EU compliance deadlines (Poland, small)

TodayPoland: JPK_V7M monthly VAT return and payment due by the 25th
25 October 2026 · Poland JPK_V7 (VAT records and declaration)
21 daysPoland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th
15 November 2026 · Poland Employee Capital Plans (PPK)
21 daysPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)
15 November 2026 · Poland ZUS social insurance contributions
26 daysPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)
20 November 2026 · Poland CIT advance payments
26 daysPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
20 November 2026 · Poland PFRON monthly declaration
26 daysPoland: employer's monthly PIT advance payment on employee salaries due by the 20th
20 November 2026 · Poland PIT advances on employee salaries (płatnik)
38 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
68 daysPoland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
1 January 2027 · Poland JPK_CIT / JPK_KR_PD (structured accounting books)
68 daysPoland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
1 January 2027 · Poland minimum wage
98 daysPoland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
31 January 2027 · Poland PIT employer annual information returns