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2028 m. mokesčių ir atitikties kalendorius įmonėms Lenkijoje

Šiame kalendoriuje surašyti visi terminai, taikomi įmonei Lenkijoje 2028 metais: nacionalinės mokesčių ir atskaitomybės pareigos kartu su visoje ES galiojančiais teisės aktais – tokiais kaip DI aktas, NIS2 ir Kibernetinio atsparumo aktas.

Periodiškai kartojami įsipareigojimai – mėnesinės PVM deklaracijos, ketvirtinės ataskaitos, metinės finansinės ataskaitos – šiame kalendoriuje išskleidžiami į konkrečias metų termino datas pagal taisyklę, nurodytą kiekvieno termino puslapyje. Šis kalendorius nekeičia datų, kurios sutampa su savaitgaliu ar valstybine švente, todėl tikslią pateikimo datą visada pasitikrinkite nurodytame oficialiame šaltinyje.

Duomenys paskutinį kartą patikrinti 2026 m. rugsėjo 8 d.. Žiūrėti kiekvieno termino nurodytą šaltinį

2028 m. sausis

DataKurTeisės aktasTerminas
Visoje ESCSRDCSRD po Omnibus I: tvarumo ataskaitos tik įmonėms, turinčioms 1000+ darbuotojų, nuo 2027 finansinių metų; MVĮ netaikoma, vertės grandinei taikoma VSME riba
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterPasikartojantis
LenkijaPoland PIT employer annual information returnsPoland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Pasikartojantis
LenkijaPoland ZUS IWA accident-insurance informationPoland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Pasikartojantis

2028 m. vasaris

DataKurTeisės aktasTerminas
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryPasikartojantis
LenkijaPoland PIT employer information to employeesPoland: PIT-11 statement must be provided to each employee by the end of FebruaryPasikartojantis

2028 m. kovas

DataKurTeisės aktasTerminas
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchPasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchPasikartojantis
LenkijaPoland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchPasikartojantis

2028 m. balandis

DataKurTeisės aktasTerminas
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterPasikartojantis
LenkijaPoland PIT-36/PIT-36L annual return (self-employed)Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilPasikartojantis

2028 m. gegužė

DataKurTeisės aktasTerminas
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis

2028 m. liepa

DataKurTeisės aktasTerminas
Visoje ESViDAViDA: platformų kaip laikomų tiekėjų taisyklės trumpalaikei nuomai ir keleivių vežimui; vieninga PVM registracija
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland 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)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterPasikartojantis

2028 m. rugpjūtis

DataKurTeisės aktasTerminas
Visoje ESEU AI ActDI aktas: didelės rizikos taisyklės DI, integruotam į reguliuojamus gaminius (mašinas, medicinos priemones, žaislus, liftus)
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis

2028 m. spalis

DataKurTeisės aktasTerminas
LenkijaPoland INTRASTAT declarationsPoland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Pasikartojantis
LenkijaPoland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thPasikartojantis
LenkijaPoland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Pasikartojantis
LenkijaPoland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Pasikartojantis
LenkijaPoland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Pasikartojantis
LenkijaPoland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thPasikartojantis
LenkijaPoland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thPasikartojantis
LenkijaPoland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thPasikartojantis
LenkijaPoland VAT OSS (Unijna procedura One Stop Shop)Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterPasikartojantis

Dažniausiai užduodami klausimai

Ar šiame kalendoriuje pateikiami ir ES lygmens įsipareigojimai, ar tik nacionaliniai?

Abu. Jame sujungti visi šios šalies nacionaliniai terminai kartu su ES lygmens teisės aktais – tokiais kaip DI aktas ar NIS2 – kurie įmonėms čia taikomi nepriklausomai nuo šalies.

Kaip rodomi periodiškai kartojami terminai, pavyzdžiui, mėnesinės PVM deklaracijos?

Kiekvienas periodiškai kartojamas įsipareigojimas (mėnesinė PVM deklaracija, ketvirtinė ataskaita) išskleidžiamas į konkrečias termino datas kiekvieną mėnesį, ketvirtį ar metus, kai jis taikomas, remiantis pasikartojimo taisykle, nurodyta paties termino puslapyje.

Kaip aktualus yra šis kalendorius?

Prie kiekvieno įrašo pateikiama nuoroda į oficialų šaltinį ir paskutinio patikrinimo data. Datos gali keistis, todėl prieš jomis remdamiesi visada pasitikrinkite oficialiame šaltinyje.

Visi kalendoriai · Latvija, Lietuva, Estija, Vokietija, Tik ES lygmens