See leht on masintõlgitud. Ingliskeelne originaal: Ingliskeelne versioon

Mida peab füüsilisest isikust ettevõtjast raamatupidaja Poolas 2026. aastal esitama

See profiil eeldab füüsilisest isikust ettevõtjat, kes osutab raamatupidamis- või arvestusteenuseid ega oma töötajaid, mistõttu keskendub see füüsilisest isikust ettevõtjatele ja väikestele kutseteenuste pakkujatele kohalduvale maksu- ja aruandluskalendrile ning rahapesu tõkestamise kohustustele, mis puudutavad just raamatupidajaid. Siit on välja jäetud kohustused, mis on seotud töötajate palkamisega või tegutsemisega muudes sektorites. Kui te tegutsete oma äriga osaühingu vormis või teil on ka töötajaid, vaadake selle asemel ettevõtteprofiile.

See leht lähtub kindlast algprofiilist: füüsilisest isikust ettevõtjast raamatupidaja, Poolas. Tegemist on lähtepunktiga, mitte kohandatud nõuandega - teie tegelikud kohustused sõltuvad teie täpsest sektorist, käibest ja tegutsemisviisist.

Täpsustage oma profiili avalehel

Järgmised 12 kuud

Kuupäev	Õigusakt	Tähtaeg
15. september 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. september 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. september 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. september 2026	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
1. oktoober 2026	Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)	Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
15. oktoober 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. oktoober 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. oktoober 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. oktoober 2026	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
31. oktoober 2026	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterKorduv
15. november 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. 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 25thKorduv
25. november 2026	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
2. detsember 2026	EU AI Act	AI Act: lõpeb üleminekuaeg tehisintellekti loodud sisu märgistamiseks varasemates süsteemides; nõusolekuta intiimsete süvavõltsingute generaatorite keeld
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 peab selle vastu võtma
25. detsember 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. detsember 2026	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
1. jaanuar 2027	Poland JPK_CIT / JPK_KR_PD (structured accounting books)	Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
1. jaanuar 2027	Poland KSeF	Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
12. jaanuar 2027	Data Act	Andmemäärus: pilveteenuse pakkujad ei tohi enam küsida vahetus- ja andmete väljaviimise tasusid
15. jaanuar 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. jaanuar 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. jaanuar 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. jaanuar 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
31. jaanuar 2027	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterKorduv
15. veebruar 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. veebruar 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. veebruar 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. veebruar 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
28. veebruar 2027	Poland KOBiZE national emissions database report	Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryKorduv
15. märts 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. märts 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. märts 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. märts 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
31. märts 2027	Poland CIT-8 annual return	Poland: annual CIT-8 corporate income tax return due by 31 MarchKorduv
31. märts 2027	Poland environmental-use fee (opłata za korzystanie ze środowiska)	Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchKorduv
15. aprill 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. aprill 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. aprill 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. aprill 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
30. aprill 2027	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterKorduv
30. aprill 2027	Poland PIT-36/PIT-36L annual return (self-employed)	Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilKorduv
15. mai 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. mai 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
20. mai 2027	Poland ZUS annual health-contribution reconciliation (self-employed)	Poland: annual reconciliation of self-employed health insurance contribution due 20 MayKorduv
25. mai 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. mai 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
15. juuni 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. juuni 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. juuni 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. juuni 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
9. juuli 2027	Instant Payments Regulation	Kiirmaksete määrus: euro kiirmaksete saatmine ja saaja kontroll kohustuslikud euroalaväliste riikide pankadele (Poola, Rootsi, Tšehhi jt)
15. juuli 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
15. juuli 2027	Poland annual financial statements - KRS/RDF filing	Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Korduv
20. juuli 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. juuli 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. juuli 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv
31. juuli 2027	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterKorduv
15. august 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Korduv
20. august 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Korduv
25. august 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thKorduv
25. august 2027	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thKorduv

Vaadake 2026. aasta täielikku kalendrit Poolas · Kõik kalendrid