Šis profils pieņem, ka runa ir par nelielu uzņēmumu, kas pārdod tiešsaistē un ieved preces Eiropas Savienībā, tāpēc papildus standarta nodokļu kalendāram tas iekļauj arī pārrobežu tiešsaistes tirdzniecībai raksturīgos pienākumus - muitas un importa nodokļus, iepakojuma un paplašinātās ražotāja atbildības maksājumus, patērētāju aizsardzības noteikumus tiešsaistes tirgotājiem. Tajā iekļauti arī ES mēroga e-komercijas un produktu noteikumi, piemēram, CE marķējums vai bateriju regula, ja tie attiecas uz jūsu produkciju. Ja pārdodat tikai vietējā tirgū vai paši ražojat, nevis importējat, jūsu reālais saraksts izskatīsies citādāk.
Šī lapa pieņem konkrētu sākotnējo profilu: «e-komercijas importētājs», Polijā. Tas ir sākumpunkts, nevis pielāgots ieteikums - jūsu reālie pienākumi ir atkarīgi no jūsu konkrētās nozares, apgrozījuma un darbības veida.
Precizējiet savu profilu sākumlapā
Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Direktīva (ES) 2024/825 groza ES patērētāju tiesību aizsardzības regulējumu (Negodīgas komercprakses direktīvu un Patērētāju tiesību direktīvu), aizliedzot vispārīgus vides apgalvojumus, kas nav pamatoti ar atzītu izcilu vides sniegumu (piemēram, 'klimatneitrāls', 'videi draudzīgs', 'zaļš' bez pamatojuma), aizliedzot apgalvojumus, kas balstīti tikai uz emisiju kompensāciju, un pieprasot, lai ilgtspējas marķējumi būtu balstīti uz sertifikācijas shēmu vai izveidoti valsts iestādēs, nevis pašu izveidoti. Tā arī aizliedz plānoto novecošanos un pieprasa skaidrāku informāciju par produkta ilgizturību un remontējamību.
Sīkāk →From 1 October 2026, sole traders and other businesses registered in Poland's CEIDG (Central Registration and Information on Business) before 1 January 2025 must hold and use a registered electronic delivery (e-Doręczenia) address for official correspondence with public authorities, completing the phased rollout that already covers new CEIDG registrations, KRS-registered companies and public-trust professions.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Direktīva (ES) 2024/2853 jāpārņem līdz 2026. gada 9. decembrim, un tā attiecas uz produktiem, kas tirgū laisti pēc šī datuma. Par produktiem uzskata arī programmatūru (ieskaitot SaaS un MI), digitālus ražošanas failus un ar tiem saistītus pakalpojumus; drošības atjauninājumu trūkums var padarīt produktu par defektīvu. Tiesas var likt izpaust pierādījumus un sarežģītos gadījumos pieņemt defekta esamību. Bezmaksas atvērtā koda programmatūra ārpus komercdarbības ir izslēgta.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →Katrai ES valstij jānodrošina vismaz viens sertificēts ES digitālās identitātes maciņš, lai iedzīvotāji un uzņēmumi varētu identificēties, parakstīt dokumentus ar kvalificētu e-parakstu un dalīties ar verificētiem atribūtiem (uzņēmuma reģistrācija, licences) visā ES. Valsts pārvaldes iestādēm tas jāpieņem savu tiešsaistes pakalpojumu sniegšanai.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →From fiscal years starting after 31 December 2026, all remaining CIT taxpayers in Poland (those not already captured by the 2025 or 2026 phases) must keep their statutory accounting books in electronic form and submit them to the tax office in the JPK_KR_PD structured format, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Entities operating an installation or other source that emits gases or other substances into the air (including company vehicle fleets and heating/generator sources above minimal thresholds) must report their prior-year emissions to KOBiZE's national database (Krajowa baza o emisjach) by the end of February.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →Businesses that place packaging, packaged products, or specified products (e.g. batteries, electrical/electronic equipment, vehicles) on the Polish market, or that generate or manage waste, must file an annual report through the BDO electronic register by 15 March covering the previous calendar year, including packaging-recycling and extended-producer-responsibility (EPR) data.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Poland CIT taxpayers with a calendar financial year must file their annual CIT-8 corporate income tax return within 3 months of financial year-end - 31 March for a standard 1 January-31 December year - reconciling the year's CIT advances against the final liability.
Sīkāk →Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Mikro un mazajiem uzņēmumiem, kas nodarbojas ar EUDR precēm (liellopi, kakao, kafija, palmu eļļa, kaučuks, soja, koksne un atvasināti produkti), tiek dots sešus mēnešus ilgāks termiņš. Maziem lejasposma tirgotājiem galvenokārt jāsavāc un jānodod tālāk augšposma pienācīgas rūpības atsauces numuri; mazi primārie ražotāji zema riska valstīs iesniedz vienkāršotu deklarāciju.
Sīkāk →Maksājumu pakalpojumu sniedzējiem ES valstīs ārpus eirozonas no 2027. gada jūlija jāpiedāvā eiro tūlītējie pārvedumi un bezmaksas vārda/IBAN pārbaude (saņēmēja verifikācija), tādējādi pabeidzot ieviešanu visā ES.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Sīkāk →Businesses whose intra-EU trade in goods (arrivals or dispatches) exceeds the basic statistical reporting threshold set annually by GUS must file a monthly INTRASTAT declaration covering the value and nature of goods moved to or from other EU member states, by the 10th of the following month.
Sīkāk →Employers must submit the ZUS settlement declaration (ZUS DRA) together with personal monthly reports (ZUS RCA/RSA/RPA), and pay social and health insurance contributions for the reporting month, by a deadline that depends on the payer's legal form: the 15th of the following month for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Sīkāk →CIT taxpayers must calculate and pay a monthly advance on corporate income tax by the 20th of the following month. Small taxpayers (mali podatnicy, turnover up to EUR 2 million) may instead elect quarterly advances, due by the 20th of the month after each quarter, provided they notify the choice via their annual CIT return.
Sīkāk →VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Sīkāk →