2026. aasta maksude ja nõuete täitmise kalender ettevõtetele Poolas
See kalender loetleb kõik tähtajad, mis kehtivad ettevõttele Poolas 2026. aastal. Siia kuuluvad riiklikud maksu- ja aruandluskohustused ning kogu ELi hõlmavad õigusaktid - näiteks tehisintellektimäärus, NIS2 ja küberkerksuse määrus -, mis kehtivad ühtemoodi kõigis liikmesriikides. Nii saate ühest kohast ülevaate kõigist kuupäevadest, mida teie ettevõte peab jälgima, olenemata sellest, kas kohustus tuleneb kohalikust seadusest või ELi tasandi määrusest.
Korduvad kohustused - igakuised käibedeklaratsioonid, kvartaliaruanded, aastaaruanded - on selles kalendris lahti kirjutatud aasta iga üksiku tähtpäevana. Iga kuupäev tuletatakse kordumisreeglist, mis on näidatud vastava tähtaja enda lehel, nii et näete kohe, millal järgmine esitamine tegelikult ette tuleb. Kalender ei nihuta kuupäevi, mis langevad nädalavahetusele või riigipühale - selliste nihete kontrollimiseks vaadake alati lingitud ametlikku allikat, sest lõplik esitustähtaeg võib ametiasutuse otsusel erineda.
From 1 January 2026, registered electronic delivery (e-Doręczenia) replaced ePUAP as the primary channel Polish public authorities use to correspond with businesses and citizens that hold an e-Doręczenia address. Correspondence sent to an entity's e-Doręczenia address has the same legal effect as registered mail; relying only on the old ePUAP inbox after the cutover can be legally ineffective for parties obligated to hold an e-Doręczenia address.
Poland's minimum monthly wage for full-time work is PLN 4,806 gross from 1 January 2026 (up from PLN 4,666 in 2025), with a minimum hourly rate of PLN 31.40 for specified civil-law contracts, set by a Council of Ministers regulation of 11 September 2025.
Since 1 April 2026 all businesses in Poland must issue B2B invoices through the National e-Invoicing System (KSeF) in the FA(3) XML schema; the system assigns the legal invoice number and the buyer receives it via KSeF. Only micro-entrepreneurs with monthly sales up to PLN 10,000 (gross) have until 2027. Paper and PDF invoices are no longer valid B2B invoices.
From 1 April 2026, providers of parking services in Poland, including automated/unattended parking with payment machines, lost their exemption from the obligation to record sales on a fiscal cash register and issue a receipt.
The amendment to Poland's Act on the National Cybersecurity System (Ustawa o krajowym systemie cyberbezpieczeństwa, KSC), transposing the EU NIS2 Directive (EU) 2022/2555, was adopted by the Sejm on 23 January 2026, signed by the President on 19 February 2026, published in the Journal of Laws on 2 March 2026, and entered into force on 3 April 2026. It expands the categories of 'key' and 'important' entities subject to cybersecurity risk-management and incident-reporting duties.
Direktiiv (EL) 2023/970 kohustab iga ELi tööandjat, olenemata suurusest, andma tööle kandideerijatele teavet ametikoha algpalga või palgavahemiku kohta enne töövestlust või töökuulutuses ning keelab küsida kandidaatidelt nende varasema palga kohta. Töötajatel on ka õigus küsida kirjalikult oma palgataseme ja soo lõikes keskmise palgataseme kohta samal või samaväärsel tööl töötavate isikute puhul.
Kuni 2026. aasta keskpaigani olid kuni 150-eurose väärtusega saadetised, mis saadeti ELi tarbijatele väljastpoolt ELi, tollimaksust vabastatud (käibemaks kehtib neile juba alates 2021. aastast). Nõukogu määrus (EL) 2026/382 kaotas selle vabastuse ning alates 1. juulist 2026 kohaldatakse selliste madala väärtusega saadetiste suhtes üleminekuperioodi ühtset tollimaksu 3 eurot ühiku kohta, enne täielike väärtuspõhiste tariifide kehtestamist, kui ELi tolliandmekeskus hakkab toimima (eesmärk umbes 2028. aasta keskpaigaks).
Lõhnaainete allergeenide loetelu, mida tuleb kosmeetikamääruse kohaselt etiketil eraldi nimetada, kasvab umbes 26-lt üle 80 aine peale, kui need esinevad kontsentratsioonis üle 0,001% mahapesemata toodetes või 0,01% mahapestavates toodetes. Uued kosmeetikatooted, mis lastakse turule alates 31. juulist 2026, peavad kasutama laiendatud loetelu; enne seda kuupäeva turule lastud varusid võib müüa veel kuni 31. juulini 2028.
Direktiiv (EL) 2024/1799 kohaldub riigi tasandil alates 31. juulist 2026. Toodete tootjad, mille suhtes kehtivad ELi parandatavuse nõuded (pesumasinad, külmikud, nõudepesumasinad, tolmuimejad, ekraanid, telefonid, tahvelarvutid, serverid, elektrijalgratta akud), peavad neid parandama mõistliku hinna ja aja jooksul ka väljaspool seadusjärgset garantiid. Kui tarbija valib garantiiaja jooksul parandamise, pikeneb garantii 12 kuu võrra. Müüjad peavad pakkuma parandamist, kui see ei ole kallim kui asendamine.
Kasutajaid tuleb teavitada, kui nad suhtlevad tehisintellektisüsteemiga (vestlusrobotid, häälrobotid). Tehisintellekti loodud või töödeldud pildid, heli, video ja tekst tuleb märgistada masinloetaval viisil ning süvavõltsingud tuleb märgistada nähtavalt. Samast kuupäevast saavad riiklikud asutused määrata ettevõtetele trahve enamiku tehisintellektimääruse rikkumiste eest.
Määrus (EL) 2025/40 kohaldub otse kõikides liikmesriikides. Pakend tuleb minimeerida (e-kaubanduse pakid: maksimaalselt 40% tühja ruumi), piirmäära ületava PFAS-i sisaldusega toiduga kokkupuutuvad pakendid on keelatud, iga pakenditüübi jaoks on vaja vastavushindamist ja tehnilist dokumentatsiooni ning tootjad peavad end registreerima laiendatud tootjavastutuse süsteemis igas riigis, kuhu nad pakendatud kaupu turule lasevad. Järgnevad ka edasised tähtajad (ühtlustatud märgistus 2028, ringlussevõetud materjali miinimumid 2030).
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Digielementidega toodete (riistvara ja tarkvara, sealhulgas SaaS-iga ühendatud seadmed ja eraldiseisvad rakendused) tootjad peavad teatama aktiivselt ärakasutatud nõrkustest ja tõsistest turvaintsidentidest ENISA ühtse teatamisplatvormi kaudu: varajane hoiatus 24 tunni jooksul, täielik teade 72 tunni jooksul, lõpparuanne 14 päeva (nõrkused) või ühe kuu (intsidendid) jooksul. See kehtib ka juba turul olevatele toodetele.
Nutiseadmed (asjade interneti seadmed, masinad, sõidukid, nutikad kodumasinad), mis lastakse turule alates sellest kuupäevast, peavad olema loodud nii, et nende genereeritud andmed on kasutajale hõlpsalt, turvaliselt ja tasuta kättesaadavad, võimalusel otse seadmelt. Alates 2025. aasta septembrist saavad kasutajad juba nõuda oma andmeid ja jagada neid kolmandate isikutega ning genereeritavate andmete kohta lepingueelse teabe andmine on kohustuslik.
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Direktiiv (EL) 2024/825 muudab ELi tarbijakaitseõigust (ebaausate kaubandustavade direktiivi ja tarbija õiguste direktiivi), keelates üldised keskkonnaväited, mis ei põhine tunnustatud suurepärasel keskkonnatoimel (nt 'kliimaneutraalne', 'keskkonnasõbralik', 'roheline' ilma põhjenduseta), keelates puhtalt heitkoguste kompenseerimisel põhinevad väited ning nõudes, et jätkusuutlikkuse märgised põhineksid sertifitseerimiskaval või oleksid kehtestatud ametiasutuste poolt, mitte ise loodud. Samuti keelatakse planeeritud vananemine ja nõutakse selgemat teavet toote vastupidavuse ja parandatavuse kohta.
From 1 October 2026, sole traders and other businesses registered in Poland's CEIDG (Central Registration and Information on Business) before 1 January 2025 must hold and use a registered electronic delivery (e-Doręczenia) address for official correspondence with public authorities, completing the phased rollout that already covers new CEIDG registrations, KRS-registered companies and public-trust professions.
Entities newly brought into scope as 'key' or 'important' by Poland's amended Cybersecurity Act (KSC), implementing NIS2, must submit a registration application to the competent authority within 6 months of the Act's entry into force.
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Generatiivsed tehisintellektisüsteemid, mis olid turul juba enne 2. augustit 2026, saavad aega kuni 2. detsembrini 2026, et rakendada tehisintellekti loodud väljundi masinloetav märgistamine ja tuvastamine. Samast kuupäevast on täielikult keelatud tehisintellektisüsteemid, mis on loodud nõusolekuta intiimsete või seksuaalsete kujutiste genereerimiseks.
Direktiiv (EL) 2024/2831 tuleb üle võtta hiljemalt 2. detsembriks 2026. Digitaalsete tööplatvormide suhtes kehtib ümberlükatav eeldus, et nende töötegijad on töötajad, kui platvorm kontrollib tööd; platvormid peavad olema läbipaistvad automatiseeritud jälgimis- ja otsustussüsteemide osas, tagama inimjärelevalve selliste otsuste puhul nagu konto peatamine, ning ei tohi töödelda teatud isikuandmeid (emotsioonid, eravestlused).
Direktiiv (EL) 2024/2853 tuleb üle võtta hiljemalt 9. detsembriks 2026 ning see kohaldub pärast seda kuupäeva turule lastud toodetele. Tarkvara (sealhulgas SaaS ja tehisintellekt), digitaalsed tootmisfailid ja seotud teenused loetakse toodeteks; puuduvad turvauuendused võivad muuta toote defektseks. Kohtud võivad määrata tõendite avaldamise ja eeldada defektsust keerukate juhtumite puhul. Vabaks kasutuseks mõeldud avatud lähtekoodiga tarkvara, mida ei kasutata äritegevuses, on välja jäetud.
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Iga ELi riik peab pakkuma vähemalt üht sertifitseeritud ELi digitaalse identiteedi rahakotti, et kodanikud ja ettevõtted saaksid ennast tuvastada, allkirjastada dokumente kvalifitseeritud e-allkirjaga ning jagada kinnitatud atribuute (ettevõtte registreering, load) kogu ELis. Avaliku sektori asutused peavad selle oma e-teenustes vastu võtma.
VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Ettevõtted, kes lasevad ELi turule veiseid, kakaod, kohvi, palmiõli, kummi, soja või puitu (ning neist saadud tooteid nagu mööbel, paber, nahk, šokolaad, rehvid) või neid ekspordivad, peavad tõendama, et kaubad on raadamisvabad ja seaduslikult toodetud, esitama maatükkide geolokatsiooni ja esitama ELi infosüsteemis hoolsuskohustuse kinnituse.
Kas see kalender sisaldab kogu ELi hõlmavaid kohustusi või ainult riiklikke?
Mõlemat. See ühendab selle riigi kõik riiklikud tähtajad kogu ELi hõlmavate õigusaktidega - näiteks tehisintellektimäärus või NIS2 -, mis kehtivad siin tegutsevatele ettevõtetele olenemata riigist.
Kuidas kuvatakse korduvaid tähtaegu, näiteks igakuiseid käibedeklaratsioone?
Iga korduv kohustus (näiteks igakuine käibedeklaratsioon või kvartaliaruanne) on lahti kirjutatud iga kuu, kvartali või aasta tegelikuks tähtpäevaks, mille puhul see kehtib, kasutades kordumisreeglit, mis on avaldatud vastava tähtaja enda lehel.
Kui ajakohane see kalender on?
Iga kirje sisaldab linki ametlikule allikale ja näitab viimase kontrollimise kuupäeva. Kuupäevad võivad muutuda, seega kontrollige enne millegi peale toetumist alati ametlikku allikat.