2026. gada 10. septembris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2026. gada 15. septembris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2026. gada 20. septembris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2026. gada 25. septembris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2026. gada 27. septembris Empowering Consumers for the Green Transition Directive Patērētāju tiesību nostiprināšana zaļajai pārkārtošanai: neskaidru un nepamatotu vides apgalvojumu aizliegums stājas spēkā 2026. gada 1. oktobris Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025 2026. gada 10. oktobris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2026. gada 15. oktobris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2026. gada 20. oktobris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2026. gada 25. oktobris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2026. gada 31. oktobris 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 quarter Atkārtots 2026. gada 10. novembris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2026. gada 15. novembris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2026. gada 20. novembris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2026. gada 25. novembris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2026. gada 9. decembris Product Liability Directive Piemērojama jaunā Produktatbildības direktīva: stingrā atbildība attiecas arī uz programmatūru, MI un digitālajiem pakalpojumiem 2026. gada 10. decembris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2026. gada 15. decembris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2026. gada 20. decembris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2026. gada 24. decembris eIDAS 2 ES digitālās identitātes maciņš: katrai dalībvalstij jāpiedāvā maciņš; publiskajām iestādēm tas jāpieņem 2026. gada 25. decembris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 1. janvāris Poland JPK_CIT / JPK_KR_PD (structured accounting books) Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers 2027. gada 10. janvāris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. janvāris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. janvāris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. janvāris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 31. janvāris 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 quarter Atkārtots 2027. gada 10. februāris Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. februāris Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. februāris Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. februāris Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 28. februāris Poland KOBiZE national emissions database report Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February Atkārtots 2027. gada 10. marts Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. marts Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 15. marts Poland BDO packaging/EPR annual report Poland: annual BDO report on packaging and products due 15 March Atkārtots 2027. gada 20. marts Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. marts Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 31. marts Poland CIT-8 annual return Poland: annual CIT-8 corporate income tax return due by 31 March Atkārtots 2027. gada 31. marts Poland environmental-use fee (opłata za korzystanie ze środowiska) Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March Atkārtots 2027. gada 10. aprīlis Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. aprīlis Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. aprīlis Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. aprīlis Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 30. aprīlis 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 quarter Atkārtots 2027. gada 10. maijs Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. maijs Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. maijs Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. maijs Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 10. jūnijs Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. jūnijs Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. jūnijs Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. jūnijs Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 30. jūnijs EUDR ES Atmežošanas regula: pienācīgas rūpības prasības stājas spēkā mikro un mazajiem uzņēmumiem 2027. gada 9. jūlijs Instant Payments Regulation Regula par tūlītējiem maksājumiem: eiro tūlītējo maksājumu nosūtīšana un saņēmēja verifikācija obligāta bankām ārpus eirozonas (Polija, Zviedrija, Čehija u.c.) 2027. gada 10. jūlijs Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. jūlijs Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 15. jūlijs Poland annual financial statements - KRS/RDF filing Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers) Atkārtots 2027. gada 20. jūlijs Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. jūlijs Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots 2027. gada 31. jūlijs 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 quarter Atkārtots 2027. gada 10. augusts Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Atkārtots 2027. gada 15. augusts Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Atkārtots 2027. gada 20. augusts Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Atkārtots 2027. gada 25. augusts Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Atkārtots