EU Deadline Radar
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Ce qu'un comptable indépendant doit déposer en Pologne en 2026

Ce profil suppose un professionnel indépendant fournissant des services de comptabilité ou de tenue de livres, sans salarié : il se concentre donc sur le calendrier fiscal et déclaratif applicable aux travailleurs indépendants et aux petits prestataires de services professionnels, ainsi que sur les obligations de lutte contre le blanchiment d'argent propres aux comptables. Il exclut les obligations liées à l'emploi de salariés ou à l'exercice dans d'autres secteurs. Si vous exercez votre activité via une société, ou si vous employez également du personnel, consultez plutôt les profils d'entreprise.

Cette page part d'un profil de départ précis : comptable indépendant, 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
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 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
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
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
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 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
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
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