EU Deadline Radar

What a micro company with no employees must file in Poland in 2026

This profile assumes the smallest company shape: a micro business (fewer than 10 staff, up to €2 million turnover) with nobody on payroll, so duties tied to employing staff are left out. It still covers the recurring basics almost every company has - VAT and other tax returns, the annual financial report - plus EU-wide rules such as the AI Act or the Cyber Resilience Act that apply no matter how small you are. Hire your first employee, or grow past micro size, and a different profile will fit better.

This page assumes a specific starting profile: micro company with no employees, in Poland. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

Refine your exact profile on the home page

Next 12 months

DateRegulationDeadline
Cyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Empowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
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 quarterRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
EU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Product Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
eIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland JPK_CIT / JPK_KR_PD (structured accounting books)Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Poland KSeFPoland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
Data ActData Act: cloud providers must stop charging switching and data-egress fees
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Machinery RegulationMachinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
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 quarterRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Battery RegulationDigital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchRecurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRecurring
Poland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
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 quarterRecurring
Poland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRecurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
EUDREU Deforestation Regulation: due diligence applies for micro and small enterprises
Instant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland annual financial statements - KRS/RDF filingPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
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 quarterRecurring
EU AI ActAI Act: GPAI models placed on the market before August 2025 must comply
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

See the full 2026 calendar in Poland · All calendars