EU Deadline Radar
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il y a 6647 joursEn vigueurLVLatvia AML/CFT law (NILLTPFN likums)Latvia: outsourced accountants, auditors and tax consultants are AML 'obliged entities' — registration, internal controls, risk assessment and training
The Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums has been in force since 2008-08-13 and amended many times since (notably 2017-2019 transposing EU AMLD4/5). This entry describes the current, consolidated set of duties for outsourced accountants and related professions as obliged entities under Art. 3(1)(3), as fetched from likumi.lv on 2026-09-08.
toutes
il y a 1393 joursEn vigueurLVLatvia e-adreseLatvia: official electronic address (e-adrese) mandatory for all legal entities
In force since 2023-01-01 under the Oficiālās elektroniskās adreses likums for all legal entities in Latvia's registers (companies, associations, foundations, trade unions, etc.). Still relevant for 2026-2028: every newly registered entity must activate one immediately, adoption/usage is reported by DVI as still well below 100%, and automatic e-address assignment for newly registered entities is planned (not yet in force) by end of 2026.
toutes
il y a 981 joursEn vigueurEUDigital Services ActLe règlement sur les services numériques (DSA) s'applique dans toute l'UE ; la plupart des obligations de transparence ne s'appliquent pas aux micro et petites entreprisestoutes
il y a 709 joursEn vigueurEUAdequate Minimum Wages DirectiveDirective sur des salaires minimaux adéquats : délai de transposition, partiellement annulée par la CJUE
Directive (UE) 2022/2041, délai de transposition prévu à l'art. 17, § 1. Le 2025-11-11, la Cour de justice (affaire C-19/23, Danemark/Parlement et Conseil) a annulé l'art. 5, § 2, et une partie de l'art. 5, § 3 — les critères obligatoires de référence pour l'adéquation et la règle interdisant toute baisse en cas d'indexation automatique — comme excédant la compétence de l'UE en matière de rémunération au titre de l'art. 153, § 5, TFUE. Les art. 4, 5 § 1, 5 § 4 à 6 et l'art. 6 restent valables.
toutes
il y a 681 joursEn vigueurEUGPSRApplication du règlement sur la sécurité générale des produits à tous les produits de consommation, y compris les ventes en lignetoutes
il y a 662 joursEn vigueurDEGermany e-invoicingGermany: all businesses must be able to receive B2B e-invoicestoutes
il y a 630 joursEn vigueurEUEU AI ActAI Act : application de l'interdiction de certaines pratiques d'IA et de l'obligation de maîtrise de l'IA pour le personnel
En vigueur depuis le 2025-02-02 ; le Digital Omnibus sur l'IA (règl. 2026/1744, en vigueur le 2026-07-27) a assoupli l'art. 4 en une obligation de favoriser la maîtrise de l'IA plutôt que de la garantir
toutes
il y a 484 joursEn vigueurDEGermany accessibility act (BFSG)Germany: Barrierefreiheitsstärkungsgesetz (accessibility act) applies to products and services
Transitional relief: service providers may keep using products already deployed before 2025-06-28 until 2030-06-27, and may continue pre-existing service contracts unchanged until they expire or until 2030-06-27, whichever is earlier; self-service terminals in use before 2025-06-28 may run until the end of their economic life, capped at 15 years after commissioning.
toutes
il y a 484 joursEn vigueurEUEAAActe législatif européen sur l'accessibilité : application des exigences d'accessibilité aux produits et services numériquestoutes
il y a 484 joursEn vigueurEEEAA (Estonia transposition)Estonia: product and service accessibility requirements enforced by TTJA
The Toodete ja teenuste ligipääsetavuse seadus (Products and Services Accessibility Act) was adopted by the Riigikogu on 30 May 2022 and formally entered into force on 28 June 2022, but its substantive requirements only apply from 28 June 2025, transposing the European Accessibility Act (EU) 2019/882. A transition period for products/services already placed or contracted before that date runs until 28 June 2030. Already in force, but TTJA market-surveillance activity is expected to intensify through 2026-2028, which is why this is included as a live obligation.
petite, moyenne, grande
il y a 484 joursEn vigueurLTEAA (Lithuania transposition)Lithuania: product and service accessibility requirements enforced by VVTAT
Gaminių ir paslaugų prieinamumo reikalavimų įstatymas No. XIV-1633 entered into force 2025-06-28 (Article 30(2) entered into force earlier, on 2022-12-23), transposing the European Accessibility Act (EU) 2019/882. Already in force, but VVTAT market-surveillance enforcement activity is expected to intensify through 2026-2028, which is why this is included as a live obligation rather than only a historical entry.
petite, moyenne, grande
il y a 484 joursEn vigueurLVEAA (Latvia transposition)Latvia: product and service accessibility requirements enforced by PTAC
The Preču un pakalpojumu piekļūstamības likums and its implementing MK noteikumi Nr. 128 entered into force on 2025-06-28, transposing the European Accessibility Act (EU) 2019/882. Already in force, but enforcement/market-surveillance activity by PTAC and sector regulators is expected to intensify through 2026-2028, which is why this is included as a live obligation.
petite, moyenne, grande
il y a 484 joursEn vigueurPLEAA (Poland transposition)Poland: Accessibility Act enters into force for products and services (EAA transposition)
Ustawa z dnia 26 kwietnia 2024 r. o zapewnianiu spełniania wymagań dostępności przez niektóre podmioty gospodarcze (Polish Accessibility Act) transposes the EU Accessibility Act (EU) 2019/882; the Act's substantive requirements apply from 28 June 2025.
petite, moyenne, grande
il y a 481 joursEn vigueurEEEstonia e-invoicingEstonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier
Amendment to the Raamatupidamise seadus (Accounting Act, RPS §71 lg 7), passed by the Riigikogu on 18 September 2024, in force since 2025-07-01. A separate, wider mandatory B2B e-invoicing regime (removing the VAT return's €1,000 threshold) is only at the draft notice-of-intent stage as of 2026-09-08, targeting 2027-01-01 — not yet adopted (see ee-einvoicing-b2b-mandate-2027-proposed).
toutes
il y a 449 joursEn vigueurEUEU AI ActAI Act : application des obligations des fournisseurs de modèles d'IA à usage général
Pouvoirs de contrôle de la Commission (Bureau de l'IA) seulement à partir du 2026-08-02 ; les modèles mis sur le marché avant le 2025-08-02 ont jusqu'au 2027-08-02
toutes
il y a 389 joursEn vigueurPLPoland deposit-return system (system kaucyjny)Poland: mandatory deposit-return system for plastic bottles, cans and reusable glass bottlestoutes
il y a 381 joursEn vigueurEUInstant Payments RegulationRèglement sur les paiements instantanés : les banques de la zone euro doivent envoyer des paiements instantanés et proposer gratuitement la vérification du bénéficiairetoutes
il y a 297 joursEn vigueurBEBelgium e-invoicingBelgique : facturation électronique B2B structurée via Peppol obligatoire
Période de tolérance terminée le 2026-03-31 ; sanctions désormais appliquées
toutes
il y a 297 joursEn vigueurDEGermany minimum wageGermany: statutory minimum wage rises to €13.90/hourtoutes
il y a 297 joursEn vigueurLTLithuania minimum wage (MMA)Lithuania: 2026 minimum monthly wage (MMA) confirmed at €1,153
Confirmed by Government resolution; already in effect since 1 January 2026 (up from €1,038 in 2025). The minimum hourly wage (MVA) is €7.05.
toutes
il y a 297 joursEn vigueurLTLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: standard CIT rate for small entities rises from 5% to 7%
Applies to taxable profit for tax periods starting in 2026 and later (already in force for calendar-year taxpayers). The 0% rate for the first two tax periods is unchanged (conditions: income not exceeding €300,000 per period; shareholder(s) are natural person(s) only; no suspension, liquidation, reorganisation or share transfer in the first three consecutive tax periods; and the entity does not fail the other Art. 5(3) PMĮ tests). Entities not eligible for 0% now pay 7% (up from 5%) on profit where tax-period income does not exceed €300,000. The standard rate for other Lithuanian entities stays 17%.
micro, petite
il y a 297 joursEn vigueurLVLatvia e-invoicingLatvia: e-invoices to public bodies must also be reported to VID within 5 working days
Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 ('Kārtība, kādā organizē un īsteno strukturētu elektronisko rēķinu apriti...') adds mandatory VID data reporting for G2G/B2G/G2B e-invoices from 2026-01-01, within 5 working days of sending, submitted only once.
toutes
il y a 297 joursEn vigueurLVLatvia minimum wageLettonie : le salaire minimum mensuel passe à 780 €toutes
il y a 297 joursEn vigueurEENIS2Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities
The Küberturvalisuse seaduse ja teiste seaduste muutmise seadus (transposing NIS2) was passed by the Riigikogu on 10 December 2025, proclaimed by the President on 18 December 2025, published in Riigi Teataja on 30 December 2025, and entered into force on 1 January 2026, expanding scope from roughly 3,000 to about 6,500 regulated entities.
moyenne, grande
il y a 297 joursEn vigueurPLPoland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia becomes the primary channel for official correspondence, replacing ePUAPtoutes
il y a 297 joursEn vigueurPLPoland minimum wagePoland: 2026 minimum wage confirmed at PLN 4,806 gross per monthtoutes
il y a 283 joursEn vigueurDEGermany battery law (BattG → BattDG)Germany: battery producer registrations had to be converted from BattG to BattDG
The Batt-EU-AnpG replaced the old Batteriegesetz (BattG) with the new Batterie-Durchführungsgesetz (BattDG) on 2025-10-07, implementing EU Battery Regulation (EU) 2023/1542 at national level. Existing producer registrations at Stiftung EAR had to be actively adapted/converted to BattDG requirements (correct battery category, an approved Organisation für Herstellerverantwortung, complete master data) by 2026-01-15.
toutes
il y a 233 joursEn vigueurDEGermany NIS2 (NIS2UmsuCG)Germany: NIS2-regulated entities must register with the BSI
The NIS2UmsuCG (rewriting the BSI-Gesetz) was published in the Bundesgesetzblatt on 2025-12-05 and entered into force on 2025-12-06; §33 BSIG then gave affected entities 3 months to register, i.e. by 2026-03-06. The BSI subsequently allowed late registration up to 2026-07-31 as a grace period. Both dates have passed as of lastVerified; kept for reference and because the same 3-month registration clock also applies to any entity that newly falls into scope later.
moyenne, grande
il y a 208 joursEn vigueurEENIS2Estonia NIS2: in-scope entities must register/notify RIA within 3 months of qualifying
Entities that already met the essential/important-entity criteria when the amended Küberturvalisuse seadus took effect on 2026-01-01 had to submit registration data (name, registry code, address, contacts, IP ranges, sector) to RIA within 3 months, i.e. by 2026-03-31 (RIA's own notice flagged issues with its automated notification tooling around that date). Entities that become in-scope later must still self-register with RIA within 3 months of first meeting the criteria — an ongoing rule, not a one-off deadline.
moyenne, grande
il y a 207 joursEn vigueurEEEstonia minimum wageEstonia: minimum monthly wage rises to €946 (from 1 April 2026)
Set by government regulation following the 17 February 2026 collective agreement between the Estonian Trade Union Confederation (EAKL) and the Estonian Employers' Confederation, reached via a state conciliator after the parties failed to agree directly. Unusually takes effect 1 April 2026 rather than 1 January; up from €886/month (2025) to €946/month, €5.67/hour.
toutes
il y a 207 joursEn vigueurPLPoland KSeFPoland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms)
Large taxpayers (2024 sales above PLN 200M) started issuing invoices via KSeF on 2026-02-01; from that same date, receiving invoices through KSeF also became mandatory for all registered VAT taxpayers regardless of size. Penalties for KSeF errors are suspended until 2027-01-01.
toutes
il y a 207 joursEn vigueurPLPoland fiscalisation rules (kasy fiskalne)Poland: mandatory fiscal cash registers extended to parking services
Regulation of the Minister of Finance and Economy of 29 September 2025 amending cash-register exemptions (Dz.U. 2025 poz. 1345). Ticket-machine (vending) sales get a further one-year exemption and only become subject to the same obligation from 1 April 2027.
toutes
il y a 205 joursEn vigueurPLNIS2 (Poland transposition - Ustawa o KSC)Poland: amended Cybersecurity Act (KSC) implementing NIS2 enters into forcemoyenne, grande
il y a 191 joursConfirméeLTNIS2Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months and technical measures within 24 months of registration
Re-verified 2026-09-09: nksc.lt and kam.lt subpages still hang/block under browser automation (Cloudflare-style challenge), but a Google-cached snippet of the Ministry of National Defence's own kam.lt DUK guidance confirms: "Kibernetinio saugumo subjektas nuo patekimo į Kibernetinio saugumo subjektų registrą momento kibernetinio saugumo reikalavimus turi įgyvendinti per 12 mėn., o [techniniams reikalavimams] – 24 mėn." — i.e. the 12/24-month clocks run from each entity's own registration into the Kibernetinio saugumo subjektų registras, not from the law's 2024-10-18 effective date. Corroborated by independent secondary sources (PwC Lietuva, ECOVIS ProventusLaw) citing the same figures. The date shown above is an illustrative placeholder only — confirm your own entity's registration date and deadline directly with NKSC.
moyenne, grande
il y a 140 joursReportéeDEGermany pay transparency (EntgTranspG reform)Germany: transposition of the EU Pay Transparency Directive is overdue
2026-06-07 was the EU transposition deadline for Directive (EU) 2023/970. The BMBFSFJ's expert commission on a low-bureaucracy transposition delivered its final report on 2025-11-07, aiming to start the legislative process (Referentenentwurf) in early 2026, but no enacted German law reforming the Entgelttransparenzgesetz (EntgTranspG) has been found on official channels as of lastVerified. Status is therefore recorded as delayed rather than a new confirmed national date; do not treat this as the date obligations start in Germany until a national act is passed.
moyenne, grande
il y a 140 joursEn vigueurEUPay Transparency DirectiveTransparence des rémunérations : obligations de base (fourchettes salariales, interdiction des questions sur l’historique salarial, droit à l’information sur la rémunération) applicables à tout employeur
Directive (UE) 2023/970, art. 5 et 7 (délai de transposition : art. 34). Ces obligations de base ne comportent aucun seuil de taille d'employeur, contrairement à l'obligation de rapport sur l'écart de rémunération de l'art. 9, qui ne s'applique qu'aux employeurs de 100 salariés et plus (voir pay-transparency-first-gender-pay-gap-report).
toutes
il y a 116 joursEn vigueurEUEU Customs ReformSuppression du seuil d’exonération douanière de 150 € : droit forfaitaire transitoire sur les colis de faible valeur
Le règlement (UE) 2026/382 du Conseil (adopté le 2026-02-11, JO du 2026-02-18) supprime l'exonération de droits de douane pour les envois jusqu'à 150 € et instaure un droit forfaitaire transitoire de 3 € par article du 2026-07-01 au 2028-07-01, date à laquelle le hub européen de données douanières doit appliquer des droits normaux, spécifiques à chaque article.
toutes
il y a 86 joursEn vigueurEUCosmetics RegulationCosmétiques : étiquetage élargi des allergènes de parfum (de 26 à plus de 80) obligatoire pour les nouveaux produits
Règlement (UE) 2023/1545 de la Commission modifiant le règlement (CE) 1223/2009. Les nouveaux produits mis sur le marché à partir du 2026-07-31 doivent s'y conformer ; les produits déjà mis sur le marché avant cette date peuvent continuer à être vendus (écoulement des stocks) jusqu'au 2028-07-31.
toutes
il y a 86 joursEn vigueurEURight to RepairApplication de la directive sur le droit à la réparation : les fabricants doivent réparer sur demande ; les biens réparés bénéficient de 12 mois de garantie supplémentairestoutes
il y a 84 joursEn vigueurEUEU AI ActAI Act : application des règles de transparence pour les chatbots, les deepfakes et les contenus générés par IA (art. 50) ; début du contrôle national
Maintenu au 2026-08-02 par le Digital Omnibus sur l'IA ; seule l'obligation de marquage/détection pour les systèmes déjà sur le marché avant cette date est reportée au 2026-12-02
toutes
il y a 74 joursEn vigueurDEGermany packaging law (VerpackDG)Germany: VerpackDG replaces VerpackG, implementing the EU Packaging Regulation (PPWR) nationallytoutes
il y a 74 joursEn vigueurEUPPWRRèglement sur les emballages et les déchets d'emballages : application des obligations principales (réduction, interdiction des PFAS dans les emballages alimentaires, documentation de conformité, enregistrement REP)toutes
il y a 54 joursEn vigueurFRFrance e-invoicingFrance : toutes les entreprises doivent recevoir les factures électroniques ; les grandes entreprises et les ETI doivent les émettretoutes
il y a 44 joursEn vigueurEUCyber Resilience ActCRA : notification obligatoire des vulnérabilités activement exploitées et des incidents graves à l'ENISA/au CSIRTtoutes
il y a 43 joursEn vigueurEUData ActData Act : les nouveaux produits connectés doivent être conçus pour l'accès aux données par l'utilisateur (accès dès la conception)
Data Act applicable de manière générale depuis le 2025-09-12 ; l'obligation de conception de l'article 3, paragraphe 1, s'applique aux produits et services connexes mis sur le marché après le 2026-09-12
moyenne, grande
il y a 28 joursEn vigueurEUEmpowering Consumers for the Green Transition DirectiveAutonomiser les consommateurs pour la transition écologique : l'interdiction des allégations environnementales vagues et non fondées s'applique
La directive (UE) 2024/825 prévoyait que les États membres devaient transposer avant le 27/03/2026 et appliquer les mesures nationales de transposition à partir du 27/09/2026 (art. 7).
toutes
il y a 24 joursEn vigueurEEEstonia TSD (income and social tax declaration)Estonia: TSD Annex 1/2 wage data moves to the XBRL GL format and submission straight from accounting software; the current XML format stops being accepted
Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date.
toutes
il y a 24 joursEn vigueurLVLatvia natural resource tax (DRN) – packaging EPRLatvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators
Amendment to the Dabas resursu nodokļa likums, transitional provisions point 50, takes effect 2026-10-01: for packaging that wholly/partly consists of plastic and is not recycled in the reporting period, the taxpayer becomes the 'apsaimniekotājs' (extended producer responsibility scheme operator) contracted with the Ministry of Climate and Energy's designated institution, rather than the placing company itself (unless it has no such contract).
toutes
il y a 24 joursEn vigueurLVNIS2Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC
Corrected: the cybersecurity-manager notification and the FIRST self-assessment report were both due 2025-10-01 (confirmed on cyber.gov.lv). Recurrence is NOT uniformly annual: under MK noteikumi Nr. 397 'Minimālās kiberdrošības prasības' (in force 2025-07-02, published Latvijas Vēstnesis 2025/123.1, point 8.3), only ICT critical-infrastructure owners/operators must resubmit the self-assessment report at least once a year (next due ~2026-10-01); other essential/important entities ('svarīgie pakalpojumu sniedzēji') must resubmit at least once every 3 years (next due ~2028). The exact per-subject deadline and form are set by Cabinet regulation, not the law itself (Nacionālās kiberdrošības likums, 43. pants).
moyenne, grande
il y a 24 joursEn vigueurPLPoland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Applies to sole traders/businesses registered in CEIDG before 1 January 2025. Businesses registering in CEIDG from 1 January 2025 onward, and any pre-2025 CEIDG entrepreneur who filed a CEIDG update request after 30 June 2025, already had to set up an e-Doręczenia address earlier. Companies registered in the KRS had an earlier deadline: 1 April 2025 for those registered before 1 January 2025, and immediately at registration from 1 January 2025 for new KRS entities.
toutes
il y a 22 joursEn vigueurPLNIS2 (Poland transposition - Ustawa o KSC)Poland: KSC key/important entities must register within 6 months of the NIS2 amendment
6 months from the amended KSC's entry into force on 2026-04-03; this deadline was extended from an originally proposed 3 months during the Sejm's second reading. Entities that qualify later must still register within 6 months of first meeting the criteria - an ongoing rule, not only a one-off deadline for this initial batch.
moyenne, grande
Aujourd'huiConfirméeLTLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrenttoutes
Aujourd'huiConfirméePLPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrenttoutes
Aujourd'huiConfirméePLPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
Re-verified 2026-09-09: the old informacje-podsumowujace-vat-ue page 404s; VAT-UE guidance moved to podatki.gov.pl/podatki-firmowe/vat/informacje-podstawowe, which (per the site's own search index) states the summary information is due "do 25. dnia [miesiąca] następującego po miesiącu, w którym powstał obowiązek podatkowy" (25th of the month following the transaction), confirming the existing date and Art. 100 basis.
toutes
3 joursConfirméeDEGermany social insuranceSozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRécurrent
Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date.
toutes
5 joursConfirméeLTLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrenttoutes
6 joursConfirméeEEEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRécurrent
Confidence: likely, not independently verified this session -- no EMTA IOSS page could be fetched (search budget and fetch budget both exhausted before reaching it). Based on the EU-wide IOSS rule (distance sales of goods imported from outside the EU in consignments <=EUR 150, declared and VAT-collected via the Import One Stop Shop), which is uniform across member states and administered nationally through EMTA for Estonia-registered users; the Gemini source audit rated this 'likely'. Recommend a follow-up real-browser check of emta.ee before treating as fully verified. Only applies to businesses actually registered for the IOSS special scheme.
petite, moyenne, grande
6 joursConfirméeLTLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla): self-employed individuals under an individual activity certificate must pay the minimum PSD contribution (6.98% of the minimum monthly wage) every month, due by the last calendar day of that month ("Kas mėnesį mokama PSD įmoka... Įmoka mokama ne vėliau kaip iki paskutinės mėnesio dienos").
micro
6 joursConfirméeEEEstonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRécurrenttoutes
6 joursConfirméeLTLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRécurrent
Re-verified 2026-09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. "Registravimas PVM mokėtojais, PVM mokėtojų prievolės" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule.
toutes
6 joursConfirméeLVLatvia / EU One Stop Shop (OSS) VATLatvia: OSS quarterly VAT return due by the end of the following monthRécurrent
The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical.
toutes
6 joursConfirméePLPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRécurrent
Re-verified 2026-09-09: the old vat-oss/procedura-unijna-oss page 404s; OSS/IOSS guidance moved to podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss (reachable), which confirms quarterly Union-scheme filing via its own unique-reference-number format (e.g. PL/PLxxxxxxx/Q3.2021); the end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, unchanged.
toutes
16 joursConfirméeEEEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRécurrenttoutes
16 joursConfirméeEEEstonia TSD (income and social tax declaration)Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thRécurrenttoutes
16 joursConfirméeLTLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working dayRécurrent
Verified 2026-09-09 on the official Lithuanian customs portal (mano.muitine.lt): reports are due by the 10th working day of the following month; the published 2026 schedule runs 13 Feb, 16 Mar, 15 Apr, 15 May, 12 Jun, 15 Jul, 14 Aug, 14 Sep, 14 Oct, 16 Nov, 14 Dec and 15 Jan 2027. The radar reminds on the 10th calendar day as a conservative anchor; the exact working-day deadline is a few days later. Thresholds are set each year by the State Data Agency (order DI-252 of 2025-10-29 for 2026).
petite, moyenne, grande
16 joursConfirméePLPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Récurrent
Re-verified 2026-09-09: GUS's stat.gov.pl/intrastat page redirects away with no dedicated Intrastat content; filing now runs through puesc.gov.pl (Krajowa Administracja Skarbowa), whose "Złóż zgłoszenie INTRASTAT" service states the declaration is due "nie później niż do 10. dnia miesiąca następującego po okresie [sprawozdawczym]", confirming the 10th-of-month deadline. Current-year PLN thresholds still not independently re-confirmed — verify with GUS/KAS.
petite, moyenne, grande
16 joursConfirméeDEGermany wage taxLohnsteuer-Anmeldung: wage tax return filing deadlineRécurrenttoutes
16 joursConfirméeDEGermany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRécurrenttoutes
20 joursConfirméeEEEstonia IntrastatEstonia: Intrastat report on dispatches of goods to other EU member states due by the 14thRécurrent
Since the 2025 simplification, Statistics Estonia only requires Intrastat reporting for DISPATCHES (goods sent to other EU member states); arrivals reporting was dropped. Mandatory only once a business's annual dispatch value to other EU states exceeds the yearly threshold (EUR 325,000 for 2026); below the threshold, reporting is voluntary/not required. An importer that only brings goods INTO Estonia from the EU, without dispatching goods to other member states above the threshold, is not in scope.
petite, moyenne, grande
21 joursConfirméeLTLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrenttoutes
21 joursConfirméeLTLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrenttoutes
21 joursConfirméePLPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Re-verified 2026-09-09 via mojeppk.pl's own FAQ page, which states contributions are due "do 15. dnia miesiąca następującego po miesiącu, w którym zostały obliczone i pobrane", confirming the 15th-of-month deadline alongside the existing Art. 28(4) legal basis.
toutes
21 joursConfirméePLPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrenttoutes
23 joursConfirméeLVLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRécurrenttoutes
26 joursConfirméeEEEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRécurrenttoutes
26 joursConfirméeEEEstonia VAT (recapitulative statement)Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20thRécurrent
Filed together with, but as a separate form from, the KMD VAT return. Only required for the months in which the business actually made zero-rated intra-Community supplies of goods or reportable B2B services to VAT payers in other EU member states.
toutes
26 joursConfirméeLTLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrenttoutes
26 joursConfirméeLVLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRécurrenttoutes
26 joursConfirméeLVLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRécurrent
The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check.
toutes
26 joursConfirméeLVLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRécurrenttoutes
26 joursConfirméePLPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrenttoutes
26 joursConfirméePLPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrentpetite, moyenne, grande
26 joursConfirméePLPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrenttoutes
29 joursConfirméeLVLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRécurrenttoutes
38 joursConfirméeEUEU AI ActAI Act : fin de la période de grâce pour le marquage des contenus générés par IA dans les systèmes préexistants ; interdiction des générateurs de deepfakes intimes non consentis
Période de grâce introduite par le Digital Omnibus sur l'IA (règl. 2026/1744) pour les systèmes mis sur le marché avant le 2026-08-02 ; la nouvelle interdiction a également été ajoutée par l'Omnibus
toutes
38 joursConfirméeEUPlatform Work DirectiveDirective sur le travail via une plateforme : la présomption de salariat et les règles de gestion algorithmique doivent s'appliquer au niveau nationaltoutes
45 joursConfirméeEUProduct Liability DirectiveApplication de la nouvelle directive sur la responsabilité du fait des produits : la responsabilité sans faute s'étend aux logiciels, à l'IA et aux services numériquestoutes
51 joursConfirméeEEEstonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRécurrent
Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE/social-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March / 15 June / 15 September / 15 December) is well established for self-employed persons under the Social Tax Act; recommend a follow-up real-browser check of emta.ee before treating as fully verified.
micro
51 joursConfirméeLTLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachable but its deadline text sits behind collapsed JS navigation; independently confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text itself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kiekvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą dieną" (no later than the 15th day of the last month of each tax-period quarter), matching the existing 15 Mar/Jun/Sep/Dec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session.
petite, moyenne, grande
60 joursConfirméeEUeIDAS 2Portefeuille européen d'identité numérique : chaque État membre doit proposer un portefeuille ; les organismes publics doivent l'accepter
24 mois après les règlements d'exécution du 2024-11-28 (art. 5 bis, règl. 2024/1183) ; la Commission communique sur une échéance « fin 2026 »
toutes
66 joursReportéeEUEUDRRèglement UE sur la déforestation : application du devoir de diligence aux grands et moyens opérateurs et commerçants
Reporté à deux reprises ; en dernier lieu par le règlement (UE) 2025/2650 (JO du 2025-12-23) du 2025-12-30 au 2026-12-30
moyenne, grande
67 joursConfirméeDEGermany financial statement disclosureJahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterRécurrenttoutes
68 joursConfirméeDEGermany e-invoicingAllemagne : les entreprises dont le chiffre d'affaires de l'année précédente dépasse 800 000 € doivent émettre des factures électroniques B2B
La réception des factures électroniques est obligatoire pour toutes les entreprises allemandes depuis le 2025-01-01 (Wachstumschancengesetz, §14 UStG)
petite, moyenne, grande
68 joursConfirméeDEGermany minimum wageGermany: statutory minimum wage rises to €14.60/hourtoutes
68 joursProposéeEEEstonia e-invoicingEstonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027
PROPOSED, not adopted: the Ministry of Finance published a notice of intent (väljatöötamiskavatsus) to amend the Käibemaksuseadus (VAT Act) to require e-invoices for VAT-registered B2B transactions and remove the current €1,000 threshold for declaring individual transactions in the VAT return annex, targeting entry into force from 2027. As of 2026-09-08 this is still an early-stage draft notice, not a bill submitted to the Riigikogu — do not treat 2027 as confirmed.
toutes
68 joursProposéeEEEstonia minimum wageEstonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage
PROPOSED, not confirmed: the 2023 good-faith agreement between the Ministry of Economic Affairs and Communications, the Estonian Trade Union Confederation and the Estonian Employers' Confederation targets a minimum wage equal to 50% of the average gross wage by 2027 (stepped: 42.5% in 2024, 45% in 2025, 47.5% in 2026). No euro figure or effective date for 2027 has been agreed as of 2026-09-08; the 2026 figure itself was only settled via state conciliation in February 2026 (effective April, not January), so the 2027 timeline is uncertain.
toutes
68 joursConfirméeLTLithuania minimum wage (MMA)Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
Confirmed by Government Resolution No. 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The minimum hourly wage (MVA) will be €7.61.
toutes
68 joursProposéeLVLatvia minimum wageLatvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
PROPOSED, not confirmed: the Ministry of Finance's 2024 multi-year plan targets €820 for 2027 (after €780 in 2026), but the Ministry of Welfare's 2026 recalculation under the standard 46%-of-average-wage formula proposes €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2027 figure; historically the decision is taken in the autumn budget process (the 2026 figure of €780 was set that way in 2025). Do not treat either number as final.
toutes
68 joursProposéeLVLatvia micro-enterprise tax (MUN)Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail.
micro
68 joursConfirméePLPoland JPK_CIT / JPK_KR_PD (structured accounting books)Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Updated 2026-09-09: primary-source-confirmed via api.sejm.gov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779), in force 2026-07-01, amended the CIT Act's JPK_CIT submission-deadline provision. The submission deadline for the structured accounting books is no longer tied to the CIT-8 filing deadline; it is now "do końca siódmego miesiąca po zakończeniu roku podatkowego" (the end of the 7th month after the tax year ends) -- e.g. 31 July for a calendar-year filer, not ~31 March. This entry's 2027-01-01 date still correctly marks when the final phase (remaining CIT taxpayers) becomes obligated to keep the books electronically, but the first SUBMISSION under that phase now falls around 31 July 2028 (7 months after the FY2027 year-end), not alongside CIT-8 the following spring. Separately: this entry only models the final (2027) phase. A small VAT-registered CIT taxpayer (e.g. a small SaaS or e-commerce sp. z o.o. already filing JPK_V7M) plausibly falls into the EARLIER "other CIT payers already obligated to file JPK_VAT" phase (tax years starting after 31 Dec 2025, i.e. FY2026), which is not represented by a separate dataset entry -- this phase-2 gap could not be independently confirmed to primary-source standard this session (podatki.gov.pl's JPK page loaded with no extractable article text) and is flagged for a follow-up audit rather than guessed at.
toutes
68 joursConfirméePLPoland KSeFPoland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties startmicro
68 joursProposéePLPoland minimum wagePoland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
The Rada Dialogu Społecznego (Social Dialogue Council) did not reach a unanimous position, so under the Minimum Wage Act the Council of Ministers must set the 2027 figure by regulation no later than 15 September 2026, and cannot set it below the PLN 4,950 gross / PLN 32.30 hourly figure it already proposed to the social partners. As of this run (2026-09-08), the confirming Dziennik Ustaw regulation had not yet been published - treat PLN 4,950 as the legal floor, not yet the final confirmed figure.
toutes
79 joursConfirméeEUData ActData Act : les fournisseurs cloud doivent cesser de facturer les frais de changement de fournisseur et de sortie des donnéestoutes
82 joursConfirméeEEEstonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterlyRécurrent
Verified 2026-10-01 on EMTA's packaging page: "Pakendiaktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15. päevaks", with the tax period being a calendar quarter. A business that has transferred its obligations to a licensed packaging recovery organisation (PakAS § 11¹) does not file this itself; for the recovery organisation the period is the calendar year.
petite, moyenne, grande
82 joursConfirméeLVLatvia micro-enterprise tax (MUN)Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRécurrent
Corrected 2026-09-08: SIAs (limited liability companies) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narrowed with effect from 2021, only individually-registered taxpayers qualify (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts); a transitional exception let SIAs that already had MUN status keep it through 2021, but Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry previously stated SIAs were included — that was wrong.
micro
84 joursConfirméeLVLatvia self-employed VSAOI/IINLatvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRécurrentmicro
87 joursConfirméeLVLatvia dabas resursu nodoklis (DRN)Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRécurrenttoutes
87 joursConfirméeEUMachinery RegulationLe règlement sur les machines remplace la directive Machines : nouvelles exigences CE, y compris cybersécurité et logicielstoutes
98 joursConfirméePLPoland PIT employer annual information returnsPoland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Récurrent
Re-verified 2026-09-09: the old dla-pracodawcy-platnika/obowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl/podatki-osobiste/pit/platnik, which states "PIT-11, PIT-R sporządź i prześlij: do urzędu skarbowego – do końca stycznia roku następującego po roku podatkowym", confirming the 31 January electronic-filing deadline.
toutes
98 joursConfirméePLPoland ZUS IWA accident-insurance informationPoland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Récurrent
Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session.
petite, moyenne, grande
113 joursConfirméeLTLithuania GPM (annual report of income paid to individuals)Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRécurrent
Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of the following year), matching the existing date.
toutes
116 joursConfirméeEUBattery RegulationPasseport numérique de batterie obligatoire pour les batteries de VE, de moyens de transport légers et industrielles de plus de 2 kWhtoutes
117 joursConfirméeLTLithuania packaging EPR (GPAIS)Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRécurrent
Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry.
toutes
126 joursConfirméePLPoland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRécurrent
Confirmed 2026-09-09 via kobize.pl's own "Informacja ogólna" page: "Informacje wymienione w punktach 1-12 dotyczące poprzedniego roku kalendarzowego są wprowadzane do Krajowej bazy przez podmioty korzystające ze środowiska w raportach rocznych składanych do końca lutego każdego roku" (prior-year data is submitted in annual reports filed by the end of February each year) -- matches the dataset's end-of-February deadline.
toutes
126 joursConfirméePLPoland PIT employer information to employeesPoland: PIT-11 statement must be provided to each employee by the end of FebruaryRécurrent
Re-verified 2026-09-09: same relocated page (podatki.gov.pl/podatki-osobiste/pit/platnik) states the employee copy is due "do podatnika – do końca [lutego]", confirming the end-of-February deadline, distinct from the 31 January tax-office filing (pl-pit-annual-info-returns-jan31).
toutes
141 joursConfirméePLPoland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchRécurrenttoutes
157 joursConfirméeEEEstonia packaging report (Pakendiseadus)Estonia: annual packaging report (pakendiaruanne) due 31 MarchRécurrenttoutes
157 joursConfirméePLPoland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRécurrenttoutes
157 joursConfirméePLPoland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRécurrent
Re-verified 2026-09-09 on biznes.gov.pl/pl/portal/ou133 ("Opłaty środowiskowe"): "Wykaz za dany rok kalendarzowy złóż do dnia 31 marca następnego roku", confirming the 31 March deadline. The page also gives exact de-minimis thresholds: no filing required if the calculated annual fee for a given category is at or below PLN 100, and no payment required (but filing still required) at or below PLN 800, under the Prawo ochrony środowiska (2001).
toutes
187 joursConfirméeEEEstonia Income Tax Act (Tulumaksuseadus)Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilRécurrent
Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February.
micro
187 joursConfirméeLVLatvia extended producer responsibility (EPR) — EEE & batteriesLatvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilRécurrenttoutes
187 joursConfirméeLVLatvia extended producer responsibility (EPR) — packagingLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRécurrenttoutes
187 joursConfirméePLPoland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRécurrent
Re-verified 2026-09-09: podatki.gov.pl's "Podatek PIT" page confirms "Zeznanie: PIT-36, PIT-36L i PIT-28 - złóż w terminie od 15 lutego do 30 kwietnia roku następującego po roku podatkowym", matching the existing 30 April deadline; /pit/twoj-e-pit/ remains the correct, reachable e-filing service URL.
micro
191 joursConfirméeLTLithuania GPM (individual activity annual income tax)Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Récurrent
Corrected 2026-09-09: VMI's own gyventoju-pajamu-mokestis pages are a collapsed navigation portal and did not expose specific 2027 deadline text this session. However, Sodra's official individual-activity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly states the annual VSD/PSD settlement -- filed together with GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" for the 2026 tax year, i.e. 4 May 2027, not 1 May. Cross-referenced correction; re-verify directly against VMI's GPM311 guidance before relying on the exact date.
micro
191 joursConfirméeLTLithuania VSD/PSD (self-employed social insurance)Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Récurrent
Corrected 2026-09-09: Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla, section "Kiek turiu sumokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD balancing settlement for individual-activity income earned in 2026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) -- i.e. 4 May 2027, not 1 May as previously listed. Historically this date has moved (1 May for 2021, 2 May for 2022-2025, 4 May for 2026), so it is not simply "1 May shifted to the next business day"; verify the exact date via Sodra each year.
micro
202 joursConfirméeDEGermany packaging register (LUCID)Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadlineRécurrentmoyenne, grande
207 joursConfirméePLPoland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRécurrent
Re-verified 2026-09-09: ZUS's own news article "Roczne rozliczenie składki zdrowotnej za 2025 r." states "Dokumenty rozliczeniowe z rocznym rozliczeniem składki zdrowotnej za 2025 r. przedsiębiorca musi przekazać do ZUS do 20 maja 2026 r.", confirming the 20 May deadline exactly.
micro
218 joursConfirméeLTLithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRécurrent
Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on/after 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31).
toutes
218 joursConfirméeLVLatvia annual report filingLatvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRécurrent
Recurring version of the former one-off entry lv-annual-report-filing-micro-small: 5 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 May for a standard 1 Jan–31 Dec financial year.
micro, petite
219 joursConfirméeLVLatvia personal income tax (IIN) — annual declarationLatvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneRécurrentmicro
225 joursConfirméeEUPay Transparency DirectiveTransparence des rémunérations : premier rapport sur l'écart de rémunération entre femmes et hommes pour les employeurs de 150 salariés et plus
Le délai de transposition expirait le 2026-06-07 ; de nombreux États membres (dont la Lettonie, la Pologne, l'Allemagne et la France) étaient en retard, les dates nationales peuvent donc légèrement varier. Les employeurs de 100 à 149 salariés déclarent pour la première fois au plus tard le 2031-06-07
moyenne, grande
233 joursConfirméeLTLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneRécurrent
Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.
toutes
248 joursConfirméeEEEstonia annual report filingEstonia: annual report (majandusaasta aruanne) filing deadline to the business registerRécurrenttoutes
248 joursConfirméeEEEstonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRécurrent
Confidence: likely, not independently confirmed this session -- rik.ee's beneficial-owners page and business-register root returned 404/500 to this session's fetches. Beneficial-owner data confirmation is generally handled together with the annual report submission in the e-Business Register, hence the same 30 June date as ee-annual-report-yearly; treat this as a distinct required action (confirming/updating the UBO register entry) rather than a separate calendar deadline. The penalty figure below is as stated by the source Gemini audit and was not independently verified from a primary rik.ee/riigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount.
toutes
248 joursReportéeEUEUDRRèglement UE sur la déforestation : application du devoir de diligence aux micro et petites entreprises
Reporté par le règlement (UE) 2025/2650 ; les micro/petits opérateurs primaires dans les pays à faible risque ne déposent qu'une déclaration simplifiée unique
micro, petite
257 joursConfirméeEUInstant Payments RegulationRèglement sur les paiements instantanés : envoi de paiements instantanés en euros et vérification du bénéficiaire obligatoires pour les banques hors zone euro (Pologne, Suède, Tchéquie, etc.)
La réception des paiements instantanés en euros est obligatoire pour les PSP hors zone euro à partir du 2027-01-09 ; l'envoi et la vérification du bénéficiaire à partir du 2027-07-09
toutes
263 joursConfirméePLPoland 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)Récurrenttoutes
279 joursConfirméeDEGermany annual tax returnsESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineRécurrenttoutes
279 joursConfirméeLVLatvia annual report filingLatvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesRécurrent
Recurring version of the former one-off entry lv-annual-report-filing-medium-large: 7 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 July for a standard 1 Jan–31 Dec financial year.
moyenne, grande
281 joursConfirméeEUEU AI ActAI Act : les modèles GPAI mis sur le marché avant août 2025 doivent être conformestoutes
297 joursReportéeEUBattery RegulationRèglement sur les batteries : application des obligations de devoir de diligence dans la chaîne d'approvisionnement
Reporté du 2025-08-18 par le règlement (UE) 2025/1561
moyenne, grande
310 joursConfirméeLVLatvia extended producer responsibility (EPR) — EEE & batteriesLatvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRécurrent
First occurrence in the recurrence sequence; the 2026 occurrence has already passed as of this entry's lastVerified date, so the next live occurrence is 2027-08-31.
toutes
311 joursConfirméeFRFrance e-invoicingFrance : les PME, TPE et micro-entrepreneurs doivent émettre des factures électroniques et transmettre l'e-reportingmicro, petite, moyenne
340 joursConfirméeEUCBAMMACF : première déclaration annuelle et restitution des certificats pour les importations 2026 d'acier, d'aluminium, de ciment et d'engrais
Période définitive commencée le 2026-01-01 ; les importateurs de plus de 50 tonnes/an devaient demander le statut de déclarant MACF autorisé avant le 2026-03-31. Échéance de déclaration selon le règlement de simplification du MACF de 2025 – confirmez auprès de votre autorité MACF nationale
toutes
340 joursConfirméeEUDAC8DAC8 : première déclaration annuelle des opérations sur crypto-actifs aux administrations fiscales (au titre de 2026)
Obligation de déclaration applicable à partir du 2026-01-01 ; la Commission indique que la première déclaration est due dans les neuf mois suivant la fin de 2026 – les lois nationales peuvent fixer une date plus précoce (par ex. le 31 janvier), vérifiez auprès de votre État membre
toutes
341 joursConfirméeLVLatvia occupational safety — repeated safety instructionLatvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workRécurrent
Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jautājumos' (in force since 2010-10-01), §23, requires repeated instruction at least once every 12 months for standard work, and at least once every 6 months for work with hazardous equipment or on the employer's approved increased-risk-work list, counted from each employee's previous instruction. The date shown is an illustrative annual placeholder, not everyone's actual due date.
toutes
342 joursConfirméeLVLatvia occupational safety — work environment risk assessmentLatvia: work environment risk assessment must be reviewed at least once a yearRécurrent
Not a shared calendar deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force since 2007) requires the review at least once every 12 months, counted from your own company's previous risk assessment, plus immediately after a workplace/process change, an accident, or detected non-compliance (§18); the internal-uzraudzība system as a whole must also be checked at least once a year (§40). The date shown is an illustrative annual placeholder, not everyone's actual due date — calendar your own review 12 months after your last one. Related duty verified 2026-09-09: MK noteikumi Nr. 219 "Kārtība, kādā veicama obligātā veselības pārbaude" (likumi.lv) requires a mandatory occupational health check (obligātā veselības pārbaude, OVP) before an employee starts work in a role covered by Annex 1 or 2, then periodic re-checks whose cadence is fixed per risk factor rather than one shared calendar date — every 3 years for moderate exposure (§14.1), every 2 years for higher exposure or Annex-2 hazardous work (§14.2), or every year for the highest exposure bands (§14.3), unless the matching Annex entry sets a different period for that specific factor. Because the cadence depends on each employee's own risk-factor exposure rather than applying uniformly to every employer, no separate calendar entry is added for it here — track each covered employee's next OVP date individually against MK 219's Annex 1/2 tables.
toutes
403 joursReportéeEUEU AI ActAI Act : obligations relatives aux systèmes d'IA à haut risque pour les cas d'usage de l'annexe III (RH, crédit, éducation, biométrie, infrastructures critiques)
Reporté du 2026-08-02 par le Digital Omnibus sur l'IA, règlement (UE) 2026/1744 (JO du 2026-07-24, en vigueur le 2026-07-27)
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412 joursConfirméeEUCyber Resilience ActCRA : application intégrale – exigences de sécurité dès la conception, évaluation de la conformité et marquage CE pour les logiciels et produits connectéstoutes
415 joursConfirméeEUForced Labour RegulationRèglement sur le travail forcé : interdiction de mise sur le marché, de vente ou d’exportation de produits issus du travail forcétoutes
425 joursConfirméeEUeIDAS 2Portefeuille européen d'identité numérique : les services privés réglementés doivent accepter le portefeuille pour l'identification forte des clients
36 mois après les règlements d'exécution (art. 5 septies, règl. 2024/1183) ; les dates nationales exactes d'application peuvent varier
toutes
432 joursProposéeEUEcodesign (ESPR)ESPR : premières règles d'écoconception et de passeport numérique de produit par groupe de produits (fer et acier, textiles, pneus, aluminium)
Indicatif. Selon le plan de travail ESPR 2025-2030 de la Commission, les actes délégués sont visés pour le fer et l'acier en 2026 et pour les textiles, les pneus et l'aluminium en 2027 ; les obligations s'appliquent généralement environ 18 mois après l'adoption. En août 2026, aucun acte délégué n'a été adopté
toutes
432 joursProposéeEULate Payment RegulationProposition de règlement UE sur les retards de paiement : délais de paiement plafonnés à 30 jours dans les transactions B2B
Espace réservé – aucune date d'application n'existe. La proposition de la Commission COM(2023) 533 reste ouverte : le Parlement a adopté sa position en avril 2024, mais le dossier est classé « bloqué » par le calendrier législatif du Parlement européen (« Legislative Train Schedule », aucune avancée au Conseil depuis plus de 9 mois, en août 2026) et « en cours » par le suivi de procédure d'EUR-Lex — pas retiré, malgré ce qu'affirment certaines sources secondaires. La directive existante 2011/7/UE (60 jours par défaut) continue de s'appliquer.
toutes
433 joursConfirméeBEBelgium e-invoicingBelgique : e-reporting TVA en quasi-temps réel des données de facturation (modèle Peppol à 5 coins)toutes
433 joursConfirméeEUCSRDCSRD après l'Omnibus I : reporting de durabilité réservé aux entreprises de plus de 1 000 salariés à partir de l'exercice 2027 ; PME hors champ avec plafond VSME pour la chaîne de valeur
Directive Omnibus I publiée au JO le 2026-02-26, en vigueur le 2026-03-18. Les entreprises nouvellement concernées publient leur rapport sur l'exercice 2027 en 2028 ; les entreprises des vagues 2 et 3 ont été « arrêtées » en 2025
grande
433 joursConfirméeDEGermany e-invoicingAllemagne : toutes les entreprises doivent émettre des factures électroniques B2Bmicro, petite
433 joursProposéeLTLithuania e-invoicingLithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan
CORRECTED 2026-09-08: no official Lithuanian source (e-Seimas, e-TAR, Ministry of Finance, or VMI) confirms an adopted law, a bill before the Seimas, or even a published government target date for a domestic B2B e-invoicing mandate. The '2028' date in this entry is carried over only as the European Commission's own tracking estimate (not an LT government commitment) and should be treated as unconfirmed. What IS confirmed officially: B2G invoicing to public-sector bodies has been mandatory via the state's SABIS platform since it replaced the earlier 'E. Sąskaita' system on 2024-07-01, and VMI guidance (2024-09-10) references SABIS for VAT invoicing, including reverse-charge cases under PVM įstatymo 96 str. B2B e-invoicing remains voluntary. Any future domestic B2B mandate will also need to align with the EU's adopted ViDA package, which sets an EU-wide cross-border digital VAT reporting/e-invoicing requirement from 2030-07-01 regardless of national timing.
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433 joursConfirméeLVLatvia e-invoicingLatvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices
Postponed from the original 2026-01-01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05); confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12-09), which also requires the e-invoice to be pushed to VID at the same time. Early/voluntary use of the same VID e-invoice channel before 2028 appears to be technically possible via VID's EDS, but no specific voluntary-phase start date could be confirmed from an official source this session — do not rely on the previously cited '2026-03-30 voluntary phase' claim.
toutes
615 joursConfirméeEUViDAViDA : règles du fournisseur présumé pour les plateformes de location de courte durée et de transport de passagers ; immatriculation unique à la TVA
Directive (UE) 2025/516 du Conseil ; les États membres peuvent reporter les règles du fournisseur présumé pour les plateformes jusqu'au 2030-01-01
toutes
647 joursReportéeEUEU AI ActAI Act : règles « haut risque » pour l'IA intégrée dans des produits réglementés (machines, dispositifs médicaux, jouets, ascenseurs)
Reporté du 2027-08-02 par le Digital Omnibus sur l'IA (règl. 2026/1744)
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1005 joursReportéeEUCSDDDCSDDD après l'Omnibus I : le devoir de vigilance s'applique aux entreprises de 5 000 salariés et plus et de 1,5 Md€ de chiffre d'affaires
La directive (UE) 2026/470 (CELEX 32026L0470, en vigueur depuis le 2026-03-18) a modifié la CSDDD, la CSRD et la directive comptable : elle a relevé les seuils, supprimé l'obligation de plan de transition climatique et confirmé l'application au 2029-07-26 ; transposition avant le 2028-07-26.
grande
1164 joursConfirméeEUPPWRPPWR : contenu recyclé minimal dans les emballages plastiques et interdiction de certains formats à usage uniquetoutes
1342 joursConfirméeEUEAAActe législatif européen sur l'accessibilité : fin de la transition pour les contrats de services existants et les terminaux en libre-servicepetite, moyenne, grande
1345 joursConfirméeEUViDAViDA : facturation électronique obligatoire et déclaration numérique en quasi-temps réel pour les opérations B2B intra-UEtoutes
1376 joursConfirméeEUToy Safety RegulationApplication du nouveau règlement sur la sécurité des jouets : le passeport numérique de produit remplace la déclaration de conformité, règles chimiques plus strictes
Règlement (UE) 2025/2509 publié au JO le 2025-12-12, en vigueur le 2026-01-01, applicable après une transition de 4,5 ans ; les jouets mis sur le marché avant cette date peuvent continuer à être vendus
toutes
2990 joursConfirméeEUViDAViDA : les systèmes nationaux de facturation électronique/déclaration doivent être interopérables avec la norme de l'UEtoutes

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