Mida peab mikroettevõte ilma töötajateta Poolas 2026. aastal esitama
See profiil eeldab kõige väiksemat ettevõtlusvormi: mikroettevõtet (alla 10 töötaja, käive kuni 2 miljonit eurot), kellel ei ole ühtegi palgal töötajat, mistõttu on siit välja jäetud kõik töötajate palkamisega seotud kohustused. Samas sisaldab see kõiki korduvaid põhikohustusi, mis on peaaegu igal ettevõttel - käibedeklaratsioonid ja muud maksudeklaratsioonid, majandusaasta aruanne -, samuti kogu ELi hõlmavaid reegleid nagu tehisintellektimäärus või küberkerksuse määrus, mis kehtivad olenemata ettevõtte suurusest. Niipea kui palkate esimese töötaja või kasvate mikroettevõtte piirmääradest välja, sobib teile paremini mõni teine profiil.
See leht lähtub kindlast algprofiilist: mikroettevõte ilma töötajateta, Poolas. Tegemist on lähtepunktiga, mitte kohandatud nõuandega - teie tegelikud kohustused sõltuvad teie täpsest sektorist, käibest ja tegutsemisviisist.
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.
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.
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.
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.
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.
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.
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) 2024/2853 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.
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.
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.
From fiscal years starting after 31 December 2026, all remaining CIT taxpayers in Poland (those not already captured by the 2025 or 2026 phases) must keep their statutory accounting books in electronic form and submit them to the tax office in the JPK_KR_PD structured format, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.
Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors.
Alates sellest kuupäevast ei tohi pilve- ja andmetöötlusteenuste pakkujad enam võtta klientidelt tasu teisele pakkujale üleminekul ega andmete eksportimisel (väljaviimistasu). Lepingud peavad juba praegu võimaldama lõpetamise ja migreerimise 30 päeva jooksul ning pakkujad peavad võimaldama eksporti masinloetavas vormingus.
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.
Määrus (EL) 2023/1230 kohaldub kõikidele masinatele, mis lastakse ELi turule alates 20. jaanuarist 2027, ilma üleminekuperioodita. See lisab nõuded tarkvara turvalisusele, kaitsele pahatahtliku sekkumise eest, iseareneva (tehisintellekti) käitumise kohta, digitaalsetele kasutusjuhenditele ning teatud suure riskiga masinakategooriate jaoks kohustusliku sõltumatu hindamise.
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.
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.
Määruse (EL) 2023/1542 kohaselt peab igal turule lastaval elektrisõiduki akul, kergtranspordivahendi akul (e-jalgrattad, tõukerattad) ja üle 2 kWh tööstusakul olema QR-kood, mis viib digitaalsele akupassile andmetega keemilise koostise, süsinikujalajälje, ringlussevõetud materjali sisalduse, toimivuse ja vastupidavuse kohta.
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.
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.
Entities operating an installation or other source that emits gases or other substances into the air (including company vehicle fleets and heating/generator sources above minimal thresholds) must report their prior-year emissions to KOBiZE's national database (Krajowa baza o emisjach) by the end of February.
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.
Businesses that place packaging, packaged products, or specified products (e.g. batteries, electrical/electronic equipment, vehicles) on the Polish market, or that generate or manage waste, must file an annual report through the BDO electronic register by 15 March covering the previous calendar year, including packaging-recycling and extended-producer-responsibility (EPR) data.
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.
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.
Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.
Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
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.
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.
Self-employed individuals (sole traders, JDG) taxed under the general PIT scale (PIT-36) or flat 19% rate (PIT-36L) must file their annual personal income tax return reconciling the year's income and advances, and pay any balance due, by 30 April of the following year. This is the single most important annual deadline for a self-employed taxpayer and was entirely absent from the existing Poland dataset entries.
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.
Self-employed individuals must reconcile their actual annual health-insurance contribution (based on the year's real income, per the 2022 health-contribution reform) against the monthly amounts already paid, and report the result in the ZUS DRA/RCA settlement for April, due by 20 May of the following year - a step distinct from, but timed shortly after, the PIT-36/36L annual return.
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.
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.
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.
Raadamismääruse toormetega (veised, kakao, kohv, palmiõli, kumm, soja, puit ja neist saadud tooted) tegelevad mikro- ja väikeettevõtted saavad kuus lisakuud. Väikesed tarneahela järgmise etapi kauplejad peavad peamiselt koguma ja edastama eelmise etapi hoolsuskohustuse kinnituste viitenumbreid; madala riskiga riikide väikesed esmatootjad esitavad lihtsustatud deklaratsiooni.
Euroalasse mittekuuluvate ELi riikide makseteenuse pakkujad peavad alates 2027. aasta juulist pakkuma euro kiirülekandeid ja tasuta nime/IBAN-i kontrolli (saaja kontroll), mis lõpetab kiirmaksete kasutuselevõtu kogu ELis.
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.
Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.
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.
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.
Üldotstarbelistele tehisintellektimudelitele, mis olid turul juba enne 2. augustit 2025, anti kaks aastat järelejõudmiseks. Sellest kuupäevast peavad need täitma samu dokumentatsiooni, autoriõiguse ja treeningandmete kokkuvõtte kohustusi nagu uued mudelid.
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.
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.