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november 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Korduv 25. november 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Korduv 9. detsember 2026 Product Liability Directive Kohaldub uus tootevastutuse direktiiv: range vastutus laieneb tarkvarale, tehisintellektile ja digiteenustele 10. detsember 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Korduv 15. detsember 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Korduv 20. detsember 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Korduv 24. detsember 2026 eIDAS 2 ELi digitaalse identiteedi rahakott: iga liikmesriik peab pakkuma rahakotti; avalik sektor 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