Upcoming EU compliance deadlines (Poland, small)

6 daysPoland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th
15 September 2026 · Poland Employee Capital Plans (PPK)
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
11 daysPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
20 September 2026 · Poland PFRON monthly declaration
11 daysPoland: employer's monthly PIT advance payment on employee salaries due by the 20th
20 September 2026 · Poland PIT advances on employee salaries (płatnik)
16 daysPoland: JPK_V7M monthly VAT return and payment due by the 25th
25 September 2026 · Poland JPK_V7 (VAT records and declaration)
16 daysPoland: VAT-UE summary information (informacja podsumowująca) due by the 25th
25 September 2026 · Poland VAT-UE summary information
22 daysPoland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
1 October 2026 · Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)
52 daysPoland: VAT OSS Union-scheme return and payment due by the end of the month after each quarter
31 October 2026 · Poland VAT OSS (Unijna procedura One Stop Shop)
84 daysAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
2 December 2026 · EU AI Act