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

Nākamais termiņš: 2026. gada 25. oktobristad 2026. gada 25. novembris, 2026. gada 25. decembris

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: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th

Re-verified 2026-09-09 via mojeppk.pl's own FAQ page, which states contributions are due "do 15. dnia miesiąca następującego po miesiącu, w którym zostały obliczone i pobrane", confirming the 15th-of-month deadline alongside the existing Art. 28(4) legal basis.

Nākamais termiņš: 2026. gada 15. novembristad 2026. gada 15. decembris, 2027. gada 15. janvāris

Poland-registered employers with at least one employee enrolled in PPK (auto-enrolment for employees aged 18-54 who have not opted out). Micro-employers with fewer than 10 people employed are exempt only if every employee has submitted a resignation declaration; the self-employed with no staff have no PPK obligation.

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

Nākamais termiņš: 2026. gada 15. novembristad 2026. gada 15. decembris, 2027. gada 15. janvāris

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)

Nākamais termiņš: 2026. gada 20. novembristad 2026. gada 20. decembris, 2027. gada 20. janvāris

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

Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)

Nākamais termiņš: 2026. gada 20. novembristad 2026. gada 20. decembris, 2027. gada 20. janvāris

Poland-registered employers reaching the 25-FTE-employee threshold whose disability-employment rate is below the statutory 6% (employers meeting the 6% rate, and most public/some other exempt employers, owe no contribution).

Poland: employer's monthly PIT advance payment on employee salaries due by the 20th

Nākamais termiņš: 2026. gada 20. novembristad 2026. gada 20. decembris, 2027. gada 20. janvāris

Every Poland-registered employer paying salaries, board-member remuneration, or other employment income subject to PIT withholding.

Platformu darba direktīva: nodarbinātības prezumpcijai un algoritmiskās vadības noteikumiem jāstājas spēkā nacionāli

Jebkura platforma, kas organizē fizisku personu veiktu darbu ar lietotnes vai mājaslapas starpniecību (piegāde, braucienu pasūtīšana, uzkopšana, brīvo profesiju tirdzniecības vietas), ieskaitot mazas platformas; 2026. gada vidū likumprojekti bija tikai Itālijai un Spānijai.

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.

Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026

The Rada Dialogu Społecznego (Social Dialogue Council) did not reach a unanimous position, so under the Minimum Wage Act the Council of Ministers must set the 2027 figure by regulation no later than 15 September 2026, and cannot set it below the PLN 4,950 gross / PLN 32.30 hourly figure it already proposed to the social partners. As of this run (2026-09-08), the confirming Dziennik Ustaw regulation had not yet been published - treat PLN 4,950 as the legal floor, not yet the final confirmed figure.

Every employer in Poland with staff paid at or near the minimum wage, regardless of sector.

Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)

Re-verified 2026-09-09: the old dla-pracodawcy-platnika/obowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl/podatki-osobiste/pit/platnik, which states "PIT-11, PIT-R sporządź i prześlij: do urzędu skarbowego – do końca stycznia roku następującego po roku podatkowym", confirming the 31 January electronic-filing deadline.

Nākamais termiņš: 2027. gada 31. janvāristad 2028. gada 31. janvāris, 2029. gada 31. janvāris

Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.

Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)

Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session.

Nākamais termiņš: 2027. gada 31. janvāristad 2028. gada 31. janvāris, 2029. gada 31. janvāris

Poland-registered employers with average monthly accident-insurance coverage of at least 10 insured persons (including the payer) in the prior year - typically mid-sized and larger employers; not relevant to a 3-person company.

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.

Nākamais termiņš: 2027. gada 28. februāristad 2028. gada 29. februāris, 2029. gada 28. februāris

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: PIT-11 statement must be provided to each employee by the end of February

Re-verified 2026-09-09: same relocated page (podatki.gov.pl/podatki-osobiste/pit/platnik) states the employee copy is due "do podatnika – do końca [lutego]", confirming the end-of-February deadline, distinct from the 31 January tax-office filing (pl-pit-annual-info-returns-jan31).

Nākamais termiņš: 2027. gada 28. februāristad 2028. gada 29. februāris, 2029. gada 28. februāris

Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.

Poland: annual BDO report on packaging and products due 15 March

Nākamais termiņš: 2027. gada 15. martstad 2028. gada 15. marts, 2029. gada 15. marts

Companies introducing packaging, packaged goods, batteries, electrical/electronic equipment or vehicles onto the Polish market, and waste generators/handlers registered in BDO.

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

Nākamais termiņš: 2027. gada 31. martstad 2028. gada 31. marts, 2029. gada 31. marts

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).

Nākamais termiņš: 2027. gada 31. martstad 2028. gada 31. marts, 2029. gada 31. marts

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)

Nākamais termiņš: 2027. gada 15. jūlijstad 2028. gada 15. jūlijs, 2029. gada 15. jūlijs

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

MI akts: augsta riska pienākumi III pielikuma lietojumiem (personāls, kredīti, izglītība, biometrija, kritiskā infrastruktūra)

Pārcelts no 2026-08-02 ar Digitālo omnibusu par MI, Regulu (ES) 2026/1744 (OV 2026-07-24, spēkā no 2026-07-27)

Uzņēmumi, kas veido šādas MI sistēmas, kā arī jebkurš darba devējs vai aizdevējs, kas tās izmanto (uzturētāja pienākumi), neatkarīgi no lieluma. MVU pieejami vienkāršoti dokumentācijas paraugi.