Upcoming EU compliance deadlines (Poland, small)

6 daysPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)
15 September 2026 · Poland ZUS social insurance contributions
11 daysPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)
20 September 2026 · Poland CIT advance payments
16 daysPoland: JPK_V7M monthly VAT return and payment due by the 25th
25 September 2026 · Poland JPK_V7 (VAT records and declaration)
22 daysPoland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
1 October 2026 · Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)
114 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)
125 daysData Act: cloud providers must stop charging switching and data-egress fees
12 January 2027 · Data Act
172 daysPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of February
28 February 2027 · Poland KOBiZE national emissions database report
203 daysPoland: annual CIT-8 corporate income tax return due by 31 March
31 March 2027 · Poland CIT-8 annual return
203 daysPoland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
31 March 2027 · Poland environmental-use fee (opłata za korzystanie ze środowiska)
309 daysPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)
15 July 2027 · Poland annual financial statements - KRS/RDF filing