Kiekvienas jūsų įmonei taikomas ES atitikties terminas vienoje laiko juostoje.

Poland: JPK_V7M monthly VAT return and payment due by the 25th

Kitas terminas: 2026 m. spalio 25 d.vėliau 2026 m. lapkričio 25 d., 2026 m. gruodžio 25 d.

VAT-registered companies in Poland on the standard monthly settlement; small taxpayers (mali podatnicy, turnover up to EUR 2 million including VAT) may opt into quarterly JPK_V7K filing instead.

Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)

Kitas terminas: 2026 m. lapkričio 15 d.vėliau 2026 m. gruodžio 15 d., 2027 m. sausio 15 d.

Every Poland-registered ZUS contribution payer, including a self-employed sole trader (JDG) paying only their own contributions; a sp. z o.o. (a capital company with legal personality) falls under the 15th-of-month deadline described here, while sole traders and personal partnerships use the 20th (see the action text below).

Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)

Kitas terminas: 2026 m. lapkričio 20 d.vėliau 2026 m. gruodžio 20 d., 2027 m. sausio 20 d.

All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) generating taxable income during the year.

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.

Polish CIT taxpayers, including smaller companies and non-legal-person entities keeping accounting books, not already brought into scope by the 2025 (large taxpayers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases.

Duomenų aktas: debesijos paslaugų teikėjai privalo nustoti taikyti perėjimo ir duomenų išgavimo mokesčius

Visi debesijos, SaaS, PaaS ir prieglobos paslaugų teikėjai, aptarnaujantys ES klientus; naudą gauna kiekviena debesijos paslaugas perkanti įmonė.

Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February

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.

Kitas terminas: 2027 m. vasario 28 d.vėliau 2028 m. vasario 29 d., 2029 m. vasario 28 d.

Businesses operating emission sources in Poland - in practice this reaches far beyond heavy industry, since it covers company vehicle fleets and building heating/generator equipment above minor thresholds, making it a commonly overlooked obligation for ordinary office-based companies.

Poland: annual CIT-8 corporate income tax return due by 31 March

Kitas terminas: 2027 m. kovo 31 d.vėliau 2028 m. kovo 31 d., 2029 m. kovo 31 d.

All Poland-registered CIT taxpayers (sp. z o.o., S.A. and other CIT payers) with a calendar financial year.

Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March

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).

Kitas terminas: 2027 m. kovo 31 d.vėliau 2028 m. kovo 31 d., 2029 m. kovo 31 d.

Businesses operating vehicles or other emission/water-use sources in Poland above the de-minimis threshold - like the KOBiZE report, this reaches beyond heavy industry to ordinary companies with a company vehicle fleet.

Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)

Kitas terminas: 2027 m. liepos 15 d.vėliau 2028 m. liepos 15 d., 2029 m. liepos 15 d.

All Poland-registered companies in the KRS (sp. z o.o., S.A. and other commercial entities) with a calendar financial year.