EU Deadline Radar
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Ce qu'une microentreprise sans salarié doit déposer en Pologne en 2026

Ce profil suppose la forme d'entreprise la plus petite : une microentreprise (moins de 10 salariés, chiffre d'affaires jusqu'à 2 millions d'euros) sans personnel employé, les obligations liées à l'emploi de salariés sont donc exclues. Il couvre néanmoins les bases récurrentes que presque toutes les entreprises ont - TVA et autres déclarations fiscales, rapport financier annuel - ainsi que des règles européennes comme l'AI Act ou le Cyber Resilience Act, qui s'appliquent quelle que soit votre taille. Si vous embauchez votre premier salarié, ou si vous dépassez la taille microentreprise, un autre profil conviendra mieux.

Cette page part d'un profil de départ précis : microentreprise sans salarié, en Pologne. C'est un point de départ, pas un conseil personnalisé - vos obligations réelles dépendent de votre secteur exact, de votre chiffre d'affaires et de votre mode de fonctionnement.

Affinez votre profil exact sur la page d'accueil

Les 12 prochains mois

DateRéglementationÉchéance
Cyber Resilience ActCRA : notification obligatoire des vulnérabilités activement exploitées et des incidents graves à l'ENISA/au CSIRT
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
Empowering Consumers for the Green Transition DirectiveAutonomiser les consommateurs pour la transition écologique : l'interdiction des allégations environnementales vagues et non fondées s'applique
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)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
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 quarterRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
EU 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
Product 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 numériques
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
eIDAS 2Portefeuille européen d'identité numérique : chaque État membre doit proposer un portefeuille ; les organismes publics doivent l'accepter
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
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 : les fournisseurs cloud doivent cesser de facturer les frais de changement de fournisseur et de sortie des données
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Machinery RegulationLe règlement sur les machines remplace la directive Machines : nouvelles exigences CE, y compris cybersécurité et logiciels
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
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 quarterRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Battery RegulationPasseport numérique de batterie obligatoire pour les batteries de VE, de moyens de transport légers et industrielles de plus de 2 kWh
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
Poland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchRécurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
Poland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRécurrent
Poland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
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 quarterRécurrent
Poland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
EUDRRèglement UE sur la déforestation : application du devoir de diligence aux micro et petites entreprises
Instant 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.)
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
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)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent
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 quarterRécurrent
EU AI ActAI Act : les modèles GPAI mis sur le marché avant août 2025 doivent être conformes
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thRécurrent

Voir le calendrier 2026 complet en Pologne · Tous les calendriers