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| Aftelling | Deadline | Groottes | ||||
|---|---|---|---|---|---|---|
| 6647 dagen geleden | Van kracht | LV | Latvia AML/CFT law (NILLTPFN likums) | Latvia: outsourced accountants, auditors and tax consultants are AML 'obliged entities' — registration, internal controls, risk assessment and training The Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums has been in force since 2008-08-13 and amended many times since (notably 2017-2019 transposing EU AMLD4/5). This entry describes the current, consolidated set of duties for outsourced accountants and related professions as obliged entities under Art. 3(1)(3), as fetched from likumi.lv on 2026-09-08. | alle | |
| 1393 dagen geleden | Van kracht | LV | Latvia e-adrese | Latvia: official electronic address (e-adrese) mandatory for all legal entities In force since 2023-01-01 under the Oficiālās elektroniskās adreses likums for all legal entities in Latvia's registers (companies, associations, foundations, trade unions, etc.). Still relevant for 2026-2028: every newly registered entity must activate one immediately, adoption/usage is reported by DVI as still well below 100%, and automatic e-address assignment for newly registered entities is planned (not yet in force) by end of 2026. | alle | |
| 981 dagen geleden | Van kracht | EU | Digital Services Act | Digitaledienstenverordening (DSA) geldt EU-breed; de meeste transparantieverplichtingen gelden niet voor micro- en kleine ondernemingen | alle | |
| 709 dagen geleden | Van kracht | EU | Adequate Minimum Wages Directive | Richtlijn toereikende minimumlonen: omzettingstermijn, deels nietig verklaard door het HvJEU Richtlijn (EU) 2022/2041, omzettingstermijn volgens art. 17, lid 1. Op 2025-11-11 vernietigde het Hof van Justitie (zaak C-19/23, Denemarken/Parlement en Raad) art. 5, lid 2, en een deel van art. 5, lid 3 — de verplichte referentiecriteria voor toereikendheid en de regel dat automatische indexering niet tot een verlaging mag leiden — wegens overschrijding van de EU-bevoegdheid inzake beloning op grond van art. 153, lid 5, VWEU. Art. 4, 5 lid 1, 5 leden 4-6 en art. 6 blijven geldig. | alle | |
| 681 dagen geleden | Van kracht | EU | GPSR | Verordening algemene productveiligheid van toepassing op alle consumentenproducten, inclusief onlineverkoop | alle | |
| 662 dagen geleden | Van kracht | DE | Germany e-invoicing | Germany: all businesses must be able to receive B2B e-invoices | alle | |
| 630 dagen geleden | Van kracht | EU | EU AI Act | AI Act: verboden AI-praktijken en verplichting tot AI-geletterdheid van personeel van toepassing Van kracht sinds 2025-02-02; de Digital Omnibus inzake AI (Verord. 2026/1744, van kracht 2026-07-27) heeft art. 4 afgezwakt tot een verplichting om AI-geletterdheid te ondersteunen in plaats van te garanderen | alle | |
| 484 dagen geleden | Van kracht | DE | Germany accessibility act (BFSG) | Germany: Barrierefreiheitsstärkungsgesetz (accessibility act) applies to products and services Transitional relief: service providers may keep using products already deployed before 2025-06-28 until 2030-06-27, and may continue pre-existing service contracts unchanged until they expire or until 2030-06-27, whichever is earlier; self-service terminals in use before 2025-06-28 may run until the end of their economic life, capped at 15 years after commissioning. | alle | |
| 484 dagen geleden | Van kracht | EU | EAA | Europese toegankelijkheidswet: toegankelijkheidseisen voor producten en digitale diensten van toepassing | alle | |
| 484 dagen geleden | Van kracht | EE | EAA (Estonia transposition) | Estonia: product and service accessibility requirements enforced by TTJA The Toodete ja teenuste ligipääsetavuse seadus (Products and Services Accessibility Act) was adopted by the Riigikogu on 30 May 2022 and formally entered into force on 28 June 2022, but its substantive requirements only apply from 28 June 2025, transposing the European Accessibility Act (EU) 2019/882. A transition period for products/services already placed or contracted before that date runs until 28 June 2030. Already in force, but TTJA market-surveillance activity is expected to intensify through 2026-2028, which is why this is included as a live obligation. | klein, middelgroot, groot | |
| 484 dagen geleden | Van kracht | LT | EAA (Lithuania transposition) | Lithuania: product and service accessibility requirements enforced by VVTAT Gaminių ir paslaugų prieinamumo reikalavimų įstatymas No. XIV-1633 entered into force 2025-06-28 (Article 30(2) entered into force earlier, on 2022-12-23), transposing the European Accessibility Act (EU) 2019/882. Already in force, but VVTAT market-surveillance enforcement activity is expected to intensify through 2026-2028, which is why this is included as a live obligation rather than only a historical entry. | klein, middelgroot, groot | |
| 484 dagen geleden | Van kracht | LV | EAA (Latvia transposition) | Latvia: product and service accessibility requirements enforced by PTAC The Preču un pakalpojumu piekļūstamības likums and its implementing MK noteikumi Nr. 128 entered into force on 2025-06-28, transposing the European Accessibility Act (EU) 2019/882. Already in force, but enforcement/market-surveillance activity by PTAC and sector regulators is expected to intensify through 2026-2028, which is why this is included as a live obligation. | klein, middelgroot, groot | |
| 484 dagen geleden | Van kracht | PL | EAA (Poland transposition) | Poland: Accessibility Act enters into force for products and services (EAA transposition) Ustawa z dnia 26 kwietnia 2024 r. o zapewnianiu spełniania wymagań dostępności przez niektóre podmioty gospodarcze (Polish Accessibility Act) transposes the EU Accessibility Act (EU) 2019/882; the Act's substantive requirements apply from 28 June 2025. | klein, middelgroot, groot | |
| 481 dagen geleden | Van kracht | EE | Estonia e-invoicing | Estonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier Amendment to the Raamatupidamise seadus (Accounting Act, RPS §71 lg 7), passed by the Riigikogu on 18 September 2024, in force since 2025-07-01. A separate, wider mandatory B2B e-invoicing regime (removing the VAT return's €1,000 threshold) is only at the draft notice-of-intent stage as of 2026-09-08, targeting 2027-01-01 — not yet adopted (see ee-einvoicing-b2b-mandate-2027-proposed). | alle | |
| 449 dagen geleden | Van kracht | EU | EU AI Act | AI Act: verplichtingen voor aanbieders van AI-modellen voor algemene doeleinden van toepassing Handhavingsbevoegdheden van de Commissie (AI-bureau) pas vanaf 2026-08-02; modellen die vóór 2025-08-02 in de handel zijn gebracht, hebben tot 2027-08-02 | alle | |
| 389 dagen geleden | Van kracht | PL | Poland deposit-return system (system kaucyjny) | Poland: mandatory deposit-return system for plastic bottles, cans and reusable glass bottles | alle | |
| 381 dagen geleden | Van kracht | EU | Instant Payments Regulation | Verordening instantbetalingen: banken in de eurozone moeten instantbetalingen kunnen verzenden en gratis Verification of Payee aanbieden | alle | |
| 297 dagen geleden | Van kracht | BE | Belgium e-invoicing | België: gestructureerde B2B-e-facturatie via Peppol verplicht Tolerantieperiode geëindigd op 2026-03-31; sancties worden nu gehandhaafd | alle | |
| 297 dagen geleden | Van kracht | DE | Germany minimum wage | Germany: statutory minimum wage rises to €13.90/hour | alle | |
| 297 dagen geleden | Van kracht | LT | Lithuania minimum wage (MMA) | Lithuania: 2026 minimum monthly wage (MMA) confirmed at €1,153 Confirmed by Government resolution; already in effect since 1 January 2026 (up from €1,038 in 2025). The minimum hourly wage (MVA) is €7.05. | alle | |
| 297 dagen geleden | Van kracht | LT | Lithuania corporate income tax (Pelno mokesčio įstatymas) | Lithuania: standard CIT rate for small entities rises from 5% to 7% Applies to taxable profit for tax periods starting in 2026 and later (already in force for calendar-year taxpayers). The 0% rate for the first two tax periods is unchanged (conditions: income not exceeding €300,000 per period; shareholder(s) are natural person(s) only; no suspension, liquidation, reorganisation or share transfer in the first three consecutive tax periods; and the entity does not fail the other Art. 5(3) PMĮ tests). Entities not eligible for 0% now pay 7% (up from 5%) on profit where tax-period income does not exceed €300,000. The standard rate for other Lithuanian entities stays 17%. | micro, klein | |
| 297 dagen geleden | Van kracht | LV | Latvia e-invoicing | Latvia: e-invoices to public bodies must also be reported to VID within 5 working days Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 ('Kārtība, kādā organizē un īsteno strukturētu elektronisko rēķinu apriti...') adds mandatory VID data reporting for G2G/B2G/G2B e-invoices from 2026-01-01, within 5 working days of sending, submitted only once. | alle | |
| 297 dagen geleden | Van kracht | LV | Latvia minimum wage | Letland: minimumloon per maand stijgt naar €780 | alle | |
| 297 dagen geleden | Van kracht | EE | NIS2 | Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities The Küberturvalisuse seaduse ja teiste seaduste muutmise seadus (transposing NIS2) was passed by the Riigikogu on 10 December 2025, proclaimed by the President on 18 December 2025, published in Riigi Teataja on 30 December 2025, and entered into force on 1 January 2026, expanding scope from roughly 3,000 to about 6,500 regulated entities. | middelgroot, groot | |
| 297 dagen geleden | Van kracht | PL | Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) | Poland: e-Doręczenia becomes the primary channel for official correspondence, replacing ePUAP | alle | |
| 297 dagen geleden | Van kracht | PL | Poland minimum wage | Poland: 2026 minimum wage confirmed at PLN 4,806 gross per month | alle | |
| 283 dagen geleden | Van kracht | DE | Germany battery law (BattG → BattDG) | Germany: battery producer registrations had to be converted from BattG to BattDG The Batt-EU-AnpG replaced the old Batteriegesetz (BattG) with the new Batterie-Durchführungsgesetz (BattDG) on 2025-10-07, implementing EU Battery Regulation (EU) 2023/1542 at national level. Existing producer registrations at Stiftung EAR had to be actively adapted/converted to BattDG requirements (correct battery category, an approved Organisation für Herstellerverantwortung, complete master data) by 2026-01-15. | alle | |
| 233 dagen geleden | Van kracht | DE | Germany NIS2 (NIS2UmsuCG) | Germany: NIS2-regulated entities must register with the BSI The NIS2UmsuCG (rewriting the BSI-Gesetz) was published in the Bundesgesetzblatt on 2025-12-05 and entered into force on 2025-12-06; §33 BSIG then gave affected entities 3 months to register, i.e. by 2026-03-06. The BSI subsequently allowed late registration up to 2026-07-31 as a grace period. Both dates have passed as of lastVerified; kept for reference and because the same 3-month registration clock also applies to any entity that newly falls into scope later. | middelgroot, groot | |
| 208 dagen geleden | Van kracht | EE | NIS2 | Estonia NIS2: in-scope entities must register/notify RIA within 3 months of qualifying Entities that already met the essential/important-entity criteria when the amended Küberturvalisuse seadus took effect on 2026-01-01 had to submit registration data (name, registry code, address, contacts, IP ranges, sector) to RIA within 3 months, i.e. by 2026-03-31 (RIA's own notice flagged issues with its automated notification tooling around that date). Entities that become in-scope later must still self-register with RIA within 3 months of first meeting the criteria — an ongoing rule, not a one-off deadline. | middelgroot, groot | |
| 207 dagen geleden | Van kracht | EE | Estonia minimum wage | Estonia: minimum monthly wage rises to €946 (from 1 April 2026) Set by government regulation following the 17 February 2026 collective agreement between the Estonian Trade Union Confederation (EAKL) and the Estonian Employers' Confederation, reached via a state conciliator after the parties failed to agree directly. Unusually takes effect 1 April 2026 rather than 1 January; up from €886/month (2025) to €946/month, €5.67/hour. | alle | |
| 207 dagen geleden | Van kracht | PL | Poland KSeF | Poland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms) Large taxpayers (2024 sales above PLN 200M) started issuing invoices via KSeF on 2026-02-01; from that same date, receiving invoices through KSeF also became mandatory for all registered VAT taxpayers regardless of size. Penalties for KSeF errors are suspended until 2027-01-01. | alle | |
| 207 dagen geleden | Van kracht | PL | Poland fiscalisation rules (kasy fiskalne) | Poland: mandatory fiscal cash registers extended to parking services Regulation of the Minister of Finance and Economy of 29 September 2025 amending cash-register exemptions (Dz.U. 2025 poz. 1345). Ticket-machine (vending) sales get a further one-year exemption and only become subject to the same obligation from 1 April 2027. | alle | |
| 205 dagen geleden | Van kracht | PL | NIS2 (Poland transposition - Ustawa o KSC) | Poland: amended Cybersecurity Act (KSC) implementing NIS2 enters into force | middelgroot, groot | |
| 191 dagen geleden | Bevestigd | LT | NIS2 | Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months and technical measures within 24 months of registration Re-verified 2026-09-09: nksc.lt and kam.lt subpages still hang/block under browser automation (Cloudflare-style challenge), but a Google-cached snippet of the Ministry of National Defence's own kam.lt DUK guidance confirms: "Kibernetinio saugumo subjektas nuo patekimo į Kibernetinio saugumo subjektų registrą momento kibernetinio saugumo reikalavimus turi įgyvendinti per 12 mėn., o [techniniams reikalavimams] – 24 mėn." — i.e. the 12/24-month clocks run from each entity's own registration into the Kibernetinio saugumo subjektų registras, not from the law's 2024-10-18 effective date. Corroborated by independent secondary sources (PwC Lietuva, ECOVIS ProventusLaw) citing the same figures. The date shown above is an illustrative placeholder only — confirm your own entity's registration date and deadline directly with NKSC. | middelgroot, groot | |
| 140 dagen geleden | Uitgesteld | DE | Germany pay transparency (EntgTranspG reform) | Germany: transposition of the EU Pay Transparency Directive is overdue 2026-06-07 was the EU transposition deadline for Directive (EU) 2023/970. The BMBFSFJ's expert commission on a low-bureaucracy transposition delivered its final report on 2025-11-07, aiming to start the legislative process (Referentenentwurf) in early 2026, but no enacted German law reforming the Entgelttransparenzgesetz (EntgTranspG) has been found on official channels as of lastVerified. Status is therefore recorded as delayed rather than a new confirmed national date; do not treat this as the date obligations start in Germany until a national act is passed. | middelgroot, groot | |
| 140 dagen geleden | Van kracht | EU | Pay Transparency Directive | Loontransparantie: basisverplichtingen (salarisranges, verbod op vragen naar loongeschiedenis, recht op loninformatie) gelden voor elke werkgever Richtlijn (EU) 2023/970, art. 5 en 7 (omzettingstermijn: art. 34). Deze basisverplichtingen kennen geen drempel naar bedrijfsgrootte, in tegenstelling tot de rapportageverplichting over de loonkloof uit art. 9, die alleen geldt voor werkgevers met 100+ medewerkers (zie pay-transparency-first-gender-pay-gap-report). | alle | |
| 116 dagen geleden | Van kracht | EU | EU Customs Reform | Afschaffing van de drempel van €150 voor douanevrijstelling: tijdelijk vast recht op zendingen met lage waarde Verordening (EU) 2026/382 van de Raad (aangenomen op 2026-02-11, PB 2026-02-18) schrapt de douanevrijstelling voor zendingen tot €150 en legt van 2026-07-01 tot 2028-07-01 een tijdelijk vast recht van €3 per artikel op, totdat de EU Customs Data Hub normale, artikelspecifieke tarieven gaat toepassen. | alle | |
| 86 dagen geleden | Van kracht | EU | Cosmetics Regulation | Cosmetica: uitgebreide etikettering van geurallergenen (van 26 naar 80+) verplicht voor nieuwe producten Verordening (EU) 2023/1545 van de Commissie tot wijziging van Verordening (EG) 1223/2009. Nieuwe producten die vanaf 2026-07-31 op de markt worden gebracht, moeten voldoen; producten die al vóór die datum op de markt zijn gebracht, mogen nog worden verkocht (uitverkoop) tot 2028-07-31. | alle | |
| 86 dagen geleden | Van kracht | EU | Right to Repair | Richtlijn recht op reparatie van toepassing: fabrikanten moeten op verzoek repareren; gerepareerde goederen krijgen 12 maanden extra garantie | alle | |
| 84 dagen geleden | Van kracht | EU | EU AI Act | AI Act: transparantieregels voor chatbots, deepfakes en AI-content (art. 50) van toepassing; nationale handhaving start Door de Digital Omnibus inzake AI gehandhaafd op 2026-08-02; alleen de markerings-/detectieverplichting voor systemen die vóór deze datum al in de handel waren, is uitgesteld tot 2026-12-02 | alle | |
| 74 dagen geleden | Van kracht | DE | Germany packaging law (VerpackDG) | Germany: VerpackDG replaces VerpackG, implementing the EU Packaging Regulation (PPWR) nationally | alle | |
| 74 dagen geleden | Van kracht | EU | PPWR | Verordening verpakkingen en verpakkingsafval: kernverplichtingen van toepassing (minimalisering, PFAS-verbod in voedselverpakkingen, conformiteitsdocumentatie, UPV-registratie) | alle | |
| 54 dagen geleden | Van kracht | FR | France e-invoicing | Frankrijk: alle bedrijven moeten e-facturen kunnen ontvangen; grote en middelgrote bedrijven moeten ze uitreiken | alle | |
| 44 dagen geleden | Van kracht | EU | Cyber Resilience Act | CRA: verplichte melding van actief uitgebuite kwetsbaarheden en ernstige incidenten aan ENISA/CSIRT | alle | |
| 43 dagen geleden | Van kracht | EU | Data Act | Dataverordening (Data Act): nieuwe verbonden producten moeten zijn ontworpen voor gegevenstoegang door de gebruiker (access by design) Dataverordening algemeen van toepassing sinds 2025-09-12; de ontwerpverplichting van artikel 3, lid 1, geldt voor producten en verbonden diensten die na 2026-09-12 in de handel worden gebracht | middelgroot, groot | |
| 28 dagen geleden | Van kracht | EU | Empowering Consumers for the Green Transition Directive | Consumenten sterker maken voor de groene transitie: verbod op vage en ongefundeerde milieuclaims van toepassing Richtlijn (EU) 2024/825 bepaalde dat lidstaten uiterlijk op 27-03-2026 moesten omzetten en de nationale omzettingsmaatregelen vanaf 27-09-2026 moesten toepassen (art. 7). | alle | |
| 24 dagen geleden | Van kracht | EE | Estonia TSD (income and social tax declaration) | Estonia: TSD Annex 1/2 wage data moves to the XBRL GL format and submission straight from accounting software; the current XML format stops being accepted Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date. | alle | |
| 24 dagen geleden | Van kracht | LV | Latvia natural resource tax (DRN) – packaging EPR | Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators Amendment to the Dabas resursu nodokļa likums, transitional provisions point 50, takes effect 2026-10-01: for packaging that wholly/partly consists of plastic and is not recycled in the reporting period, the taxpayer becomes the 'apsaimniekotājs' (extended producer responsibility scheme operator) contracted with the Ministry of Climate and Energy's designated institution, rather than the placing company itself (unless it has no such contract). | alle | |
| 24 dagen geleden | Van kracht | LV | NIS2 | Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC Corrected: the cybersecurity-manager notification and the FIRST self-assessment report were both due 2025-10-01 (confirmed on cyber.gov.lv). Recurrence is NOT uniformly annual: under MK noteikumi Nr. 397 'Minimālās kiberdrošības prasības' (in force 2025-07-02, published Latvijas Vēstnesis 2025/123.1, point 8.3), only ICT critical-infrastructure owners/operators must resubmit the self-assessment report at least once a year (next due ~2026-10-01); other essential/important entities ('svarīgie pakalpojumu sniedzēji') must resubmit at least once every 3 years (next due ~2028). The exact per-subject deadline and form are set by Cabinet regulation, not the law itself (Nacionālās kiberdrošības likums, 43. pants). | middelgroot, groot | |
| 24 dagen geleden | Van kracht | PL | Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) | Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025 Applies to sole traders/businesses registered in CEIDG before 1 January 2025. Businesses registering in CEIDG from 1 January 2025 onward, and any pre-2025 CEIDG entrepreneur who filed a CEIDG update request after 30 June 2025, already had to set up an e-Doręczenia address earlier. Companies registered in the KRS had an earlier deadline: 1 April 2025 for those registered before 1 January 2025, and immediately at registration from 1 January 2025 for new KRS entities. | alle | |
| 22 dagen geleden | Van kracht | PL | NIS2 (Poland transposition - Ustawa o KSC) | Poland: KSC key/important entities must register within 6 months of the NIS2 amendment 6 months from the amended KSC's entry into force on 2026-04-03; this deadline was extended from an originally proposed 3 months during the Sejm's second reading. Entities that qualify later must still register within 6 months of first meeting the criteria - an ongoing rule, not only a one-off deadline for this initial batch. | middelgroot, groot | |
| Vandaag | Bevestigd | LT | Lithuania PVM (VAT) return | Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend | alle | |
| Vandaag | Bevestigd | PL | Poland JPK_V7 (VAT records and declaration) | Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend | alle | |
| Vandaag | Bevestigd | PL | Poland VAT-UE summary information | Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend Re-verified 2026-09-09: the old informacje-podsumowujace-vat-ue page 404s; VAT-UE guidance moved to podatki.gov.pl/podatki-firmowe/vat/informacje-podstawowe, which (per the site's own search index) states the summary information is due "do 25. dnia [miesiąca] następującego po miesiącu, w którym powstał obowiązek podatkowy" (25th of the month following the transaction), confirming the existing date and Art. 100 basis. | alle | |
| 3 dagen | Bevestigd | DE | Germany social insurance | Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineTerugkerend Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date. | alle | |
| 5 dagen | Bevestigd | LT | Lithuania packaging EPR (GPAIS) | Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend | alle | |
| 6 dagen | Bevestigd | EE | Estonia / EU Import One Stop Shop (IOSS) | Estonia: IOSS special scheme VAT return due by the end of the following monthTerugkerend Confidence: likely, not independently verified this session -- no EMTA IOSS page could be fetched (search budget and fetch budget both exhausted before reaching it). Based on the EU-wide IOSS rule (distance sales of goods imported from outside the EU in consignments <=EUR 150, declared and VAT-collected via the Import One Stop Shop), which is uniform across member states and administered nationally through EMTA for Estonia-registered users; the Gemini source audit rated this 'likely'. Recommend a follow-up real-browser check of emta.ee before treating as fully verified. Only applies to businesses actually registered for the IOSS special scheme. | klein, middelgroot, groot | |
| 6 dagen | Bevestigd | LT | Lithuania PSD (self-employed compulsory health insurance) | Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla): self-employed individuals under an individual activity certificate must pay the minimum PSD contribution (6.98% of the minimum monthly wage) every month, due by the last calendar day of that month ("Kas mėnesį mokama PSD įmoka... Įmoka mokama ne vėliau kaip iki paskutinės mėnesio dienos"). | micro | |
| 6 dagen | Bevestigd | EE | Estonia / EU One Stop Shop (OSS) VAT | Estonia: OSS quarterly VAT return due by the end of the following monthTerugkerend | alle | |
| 6 dagen | Bevestigd | LT | Lithuania VAT (EU One-Stop-Shop scheme) | Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterTerugkerend Re-verified 2026-09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. "Registravimas PVM mokėtojais, PVM mokėtojų prievolės" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule. | alle | |
| 6 dagen | Bevestigd | LV | Latvia / EU One Stop Shop (OSS) VAT | Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical. | alle | |
| 6 dagen | Bevestigd | PL | 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 quarterTerugkerend Re-verified 2026-09-09: the old vat-oss/procedura-unijna-oss page 404s; OSS/IOSS guidance moved to podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss (reachable), which confirms quarterly Union-scheme filing via its own unique-reference-number format (e.g. PL/PLxxxxxxx/Q3.2021); the end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, unchanged. | alle | |
| 16 dagen | Bevestigd | EE | Estonia corporate income tax on distributed profit | Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thTerugkerend | alle | |
| 16 dagen | Bevestigd | EE | Estonia TSD (income and social tax declaration) | Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thTerugkerend | alle | |
| 16 dagen | Bevestigd | LT | Lithuania Intrastat | Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working dayTerugkerend Verified 2026-09-09 on the official Lithuanian customs portal (mano.muitine.lt): reports are due by the 10th working day of the following month; the published 2026 schedule runs 13 Feb, 16 Mar, 15 Apr, 15 May, 12 Jun, 15 Jul, 14 Aug, 14 Sep, 14 Oct, 16 Nov, 14 Dec and 15 Jan 2027. The radar reminds on the 10th calendar day as a conservative anchor; the exact working-day deadline is a few days later. Thresholds are set each year by the State Data Agency (order DI-252 of 2025-10-29 for 2026). | klein, middelgroot, groot | |
| 16 dagen | Bevestigd | PL | Poland INTRASTAT declarations | Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Terugkerend Re-verified 2026-09-09: GUS's stat.gov.pl/intrastat page redirects away with no dedicated Intrastat content; filing now runs through puesc.gov.pl (Krajowa Administracja Skarbowa), whose "Złóż zgłoszenie INTRASTAT" service states the declaration is due "nie później niż do 10. dnia miesiąca następującego po okresie [sprawozdawczym]", confirming the 10th-of-month deadline. Current-year PLN thresholds still not independently re-confirmed — verify with GUS/KAS. | klein, middelgroot, groot | |
| 16 dagen | Bevestigd | DE | Germany wage tax | Lohnsteuer-Anmeldung: wage tax return filing deadlineTerugkerend | alle | |
| 16 dagen | Bevestigd | DE | Germany VAT | Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineTerugkerend | alle | |
| 20 dagen | Bevestigd | EE | Estonia Intrastat | Estonia: Intrastat report on dispatches of goods to other EU member states due by the 14thTerugkerend Since the 2025 simplification, Statistics Estonia only requires Intrastat reporting for DISPATCHES (goods sent to other EU member states); arrivals reporting was dropped. Mandatory only once a business's annual dispatch value to other EU states exceeds the yearly threshold (EUR 325,000 for 2026); below the threshold, reporting is voluntary/not required. An importer that only brings goods INTO Estonia from the EU, without dispatching goods to other member states above the threshold, is not in scope. | klein, middelgroot, groot | |
| 21 dagen | Bevestigd | LT | Lithuania GPM (personal income tax) monthly declaration | Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend | alle | |
| 21 dagen | Bevestigd | LT | Lithuania Sodra employer report and social insurance contributions | Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend | alle | |
| 21 dagen | Bevestigd | PL | Poland Employee Capital Plans (PPK) | Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thTerugkerend 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. | alle | |
| 21 dagen | Bevestigd | PL | Poland ZUS social insurance contributions | Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend | alle | |
| 23 dagen | Bevestigd | LV | Latvia VSAOI/IIN employer's report | Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend | alle | |
| 26 dagen | Bevestigd | EE | Estonia KMD (VAT return) | Estonia: VAT return (KMD) filing and VAT payment due by the 20thTerugkerend | alle | |
| 26 dagen | Bevestigd | EE | Estonia VAT (recapitulative statement) | Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20thTerugkerend Filed together with, but as a separate form from, the KMD VAT return. Only required for the months in which the business actually made zero-rated intra-Community supplies of goods or reportable B2B services to VAT payers in other EU member states. | alle | |
| 26 dagen | Bevestigd | LT | Lithuania i.SAF VAT invoice register | Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend | alle | |
| 26 dagen | Bevestigd | LV | Latvia UIN (corporate income tax) | Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend | alle | |
| 26 dagen | Bevestigd | LV | Latvia PVN – EU supplies recapitulative statement | Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check. | alle | |
| 26 dagen | Bevestigd | LV | Latvia PVN (VAT) return | Latvia: VAT (PVN) return and payment due by the 20thTerugkerend | alle | |
| 26 dagen | Bevestigd | PL | Poland CIT advance payments | Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend | alle | |
| 26 dagen | Bevestigd | PL | Poland PFRON monthly declaration | Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Terugkerend | klein, middelgroot, groot | |
| 26 dagen | Bevestigd | PL | Poland PIT advances on employee salaries (płatnik) | Poland: employer's monthly PIT advance payment on employee salaries due by the 20thTerugkerend | alle | |
| 29 dagen | Bevestigd | LV | Latvia VSAOI/IIN payment | Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend | alle | |
| 38 dagen | Bevestigd | EU | EU AI Act | AI Act: einde overgangstermijn voor markering van AI-content in bestaande systemen; verbod op generatoren van intieme deepfakes zonder toestemming Overgangstermijn ingevoerd door de Digital Omnibus inzake AI (Verord. 2026/1744) voor systemen die vóór 2026-08-02 in de handel zijn gebracht; het nieuwe verbod is eveneens door de Omnibus toegevoegd | alle | |
| 38 dagen | Bevestigd | EU | Platform Work Directive | Richtlijn platformwerk: vermoeden van arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden | alle | |
| 45 dagen | Bevestigd | EU | Product Liability Directive | Nieuwe Richtlijn productaansprakelijkheid van toepassing: risicoaansprakelijkheid uitgebreid naar software, AI en digitale diensten | alle | |
| 51 dagen | Bevestigd | EE | Estonia Social Tax Act (Sotsiaalmaksuseadus) | Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyTerugkerend Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE/social-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March / 15 June / 15 September / 15 December) is well established for self-employed persons under the Social Tax Act; recommend a follow-up real-browser check of emta.ee before treating as fully verified. | micro | |
| 51 dagen | Bevestigd | LT | Lithuania corporate income tax (Pelno mokesčio įstatymas) | Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachable but its deadline text sits behind collapsed JS navigation; independently confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text itself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kiekvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą dieną" (no later than the 15th day of the last month of each tax-period quarter), matching the existing 15 Mar/Jun/Sep/Dec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session. | klein, middelgroot, groot | |
| 60 dagen | Bevestigd | EU | eIDAS 2 | Europese portemonnee voor digitale identiteit: elke lidstaat moet een wallet aanbieden; overheidsinstanties moeten deze accepteren 24 maanden na de uitvoeringsverordeningen van 2024-11-28 (art. 5 bis Verord. 2024/1183); de Commissie communiceert dit als ‘eind 2026’ | alle | |
| 66 dagen | Uitgesteld | EU | EUDR | EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor grote en middelgrote marktdeelnemers en handelaren Tweemaal uitgesteld; laatst door Verordening (EU) 2025/2650 (PB 2025-12-23) van 2025-12-30 naar 2026-12-30 | middelgroot, groot | |
| 67 dagen | Bevestigd | DE | Germany financial statement disclosure | Jahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterTerugkerend | alle | |
| 68 dagen | Bevestigd | DE | Germany e-invoicing | Duitsland: bedrijven met een omzet van meer dan €800.000 in het voorgaande jaar moeten B2B-e-facturen uitreiken Het ontvangen van e-facturen is voor alle Duitse bedrijven verplicht sinds 2025-01-01 (Wachstumschancengesetz, §14 UStG) | klein, middelgroot, groot | |
| 68 dagen | Bevestigd | DE | Germany minimum wage | Germany: statutory minimum wage rises to €14.60/hour | alle | |
| 68 dagen | Voorgesteld | EE | Estonia e-invoicing | Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027 PROPOSED, not adopted: the Ministry of Finance published a notice of intent (väljatöötamiskavatsus) to amend the Käibemaksuseadus (VAT Act) to require e-invoices for VAT-registered B2B transactions and remove the current €1,000 threshold for declaring individual transactions in the VAT return annex, targeting entry into force from 2027. As of 2026-09-08 this is still an early-stage draft notice, not a bill submitted to the Riigikogu — do not treat 2027 as confirmed. | alle | |
| 68 dagen | Voorgesteld | EE | Estonia minimum wage | Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage PROPOSED, not confirmed: the 2023 good-faith agreement between the Ministry of Economic Affairs and Communications, the Estonian Trade Union Confederation and the Estonian Employers' Confederation targets a minimum wage equal to 50% of the average gross wage by 2027 (stepped: 42.5% in 2024, 45% in 2025, 47.5% in 2026). No euro figure or effective date for 2027 has been agreed as of 2026-09-08; the 2026 figure itself was only settled via state conciliation in February 2026 (effective April, not January), so the 2027 timeline is uncertain. | alle | |
| 68 dagen | Bevestigd | LT | Lithuania minimum wage (MMA) | Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245 Confirmed by Government Resolution No. 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The minimum hourly wage (MVA) will be €7.61. | alle | |
| 68 dagen | Voorgesteld | LV | Latvia minimum wage | Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835 PROPOSED, not confirmed: the Ministry of Finance's 2024 multi-year plan targets €820 for 2027 (after €780 in 2026), but the Ministry of Welfare's 2026 recalculation under the standard 46%-of-average-wage formula proposes €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2027 figure; historically the decision is taken in the autumn budget process (the 2026 figure of €780 was set that way in 2025). Do not treat either number as final. | alle | |
| 68 dagen | Voorgesteld | LV | Latvia micro-enterprise tax (MUN) | Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail. | micro | |
| 68 dagen | Bevestigd | PL | Poland JPK_CIT / JPK_KR_PD (structured accounting books) | 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. | alle | |
| 68 dagen | Bevestigd | PL | Poland KSeF | Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start | micro | |
| 68 dagen | Voorgesteld | PL | Poland minimum wage | 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. | alle | |
| 79 dagen | Bevestigd | EU | Data Act | Dataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress | alle | |
| 82 dagen | Bevestigd | EE | Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus) | Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterlyTerugkerend Verified 2026-10-01 on EMTA's packaging page: "Pakendiaktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15. päevaks", with the tax period being a calendar quarter. A business that has transferred its obligations to a licensed packaging recovery organisation (PakAS § 11¹) does not file this itself; for the recovery organisation the period is the calendar year. | klein, middelgroot, groot | |
| 82 dagen | Bevestigd | LV | Latvia micro-enterprise tax (MUN) | Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend Corrected 2026-09-08: SIAs (limited liability companies) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narrowed with effect from 2021, only individually-registered taxpayers qualify (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts); a transitional exception let SIAs that already had MUN status keep it through 2021, but Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry previously stated SIAs were included — that was wrong. | micro | |
| 84 dagen | Bevestigd | LV | Latvia self-employed VSAOI/IIN | Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend | micro | |
| 87 dagen | Bevestigd | LV | Latvia dabas resursu nodoklis (DRN) | Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend | alle | |
| 87 dagen | Bevestigd | EU | Machinery Regulation | Machineverordening vervangt de Machinerichtlijn: nieuwe CE-eisen, waaronder cyberbeveiliging en software | alle | |
| 98 dagen | Bevestigd | PL | Poland PIT employer annual information returns | Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Terugkerend 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. | alle | |
| 98 dagen | Bevestigd | PL | Poland ZUS IWA accident-insurance information | Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Terugkerend Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session. | klein, middelgroot, groot | |
| 113 dagen | Bevestigd | LT | Lithuania GPM (annual report of income paid to individuals) | Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryTerugkerend Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of the following year), matching the existing date. | alle | |
| 116 dagen | Bevestigd | EU | Battery Regulation | Digitaal batterijpaspoort verplicht voor EV-batterijen, batterijen voor lichte vervoermiddelen en industriële batterijen boven 2 kWh | alle | |
| 117 dagen | Bevestigd | LT | Lithuania packaging EPR (GPAIS) | Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryTerugkerend Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry. | alle | |
| 126 dagen | Bevestigd | PL | Poland KOBiZE national emissions database report | Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryTerugkerend 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. | alle | |
| 126 dagen | Bevestigd | PL | Poland PIT employer information to employees | Poland: PIT-11 statement must be provided to each employee by the end of FebruaryTerugkerend 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). | alle | |
| 141 dagen | Bevestigd | PL | Poland BDO packaging/EPR annual report | Poland: annual BDO report on packaging and products due 15 MarchTerugkerend | alle | |
| 157 dagen | Bevestigd | EE | Estonia packaging report (Pakendiseadus) | Estonia: annual packaging report (pakendiaruanne) due 31 MarchTerugkerend | alle | |
| 157 dagen | Bevestigd | PL | Poland CIT-8 annual return | Poland: annual CIT-8 corporate income tax return due by 31 MarchTerugkerend | alle | |
| 157 dagen | Bevestigd | PL | Poland environmental-use fee (opłata za korzystanie ze środowiska) | Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchTerugkerend 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). | alle | |
| 187 dagen | Bevestigd | EE | Estonia Income Tax Act (Tulumaksuseadus) | Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilTerugkerend Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February. | micro | |
| 187 dagen | Bevestigd | LV | Latvia extended producer responsibility (EPR) — EEE & batteries | Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilTerugkerend | alle | |
| 187 dagen | Bevestigd | LV | Latvia extended producer responsibility (EPR) — packaging | Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilTerugkerend | alle | |
| 187 dagen | Bevestigd | PL | Poland PIT-36/PIT-36L annual return (self-employed) | Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilTerugkerend Re-verified 2026-09-09: podatki.gov.pl's "Podatek PIT" page confirms "Zeznanie: PIT-36, PIT-36L i PIT-28 - złóż w terminie od 15 lutego do 30 kwietnia roku następującego po roku podatkowym", matching the existing 30 April deadline; /pit/twoj-e-pit/ remains the correct, reachable e-filing service URL. | micro | |
| 191 dagen | Bevestigd | LT | Lithuania GPM (individual activity annual income tax) | Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Terugkerend Corrected 2026-09-09: VMI's own gyventoju-pajamu-mokestis pages are a collapsed navigation portal and did not expose specific 2027 deadline text this session. However, Sodra's official individual-activity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly states the annual VSD/PSD settlement -- filed together with GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" for the 2026 tax year, i.e. 4 May 2027, not 1 May. Cross-referenced correction; re-verify directly against VMI's GPM311 guidance before relying on the exact date. | micro | |
| 191 dagen | Bevestigd | LT | Lithuania VSD/PSD (self-employed social insurance) | Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Terugkerend Corrected 2026-09-09: Sodra's own guidance page (sodra.lt/imokos/vykdau-individualia-veikla, section "Kiek turiu sumokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD balancing settlement for individual-activity income earned in 2026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) -- i.e. 4 May 2027, not 1 May as previously listed. Historically this date has moved (1 May for 2021, 2 May for 2022-2025, 4 May for 2026), so it is not simply "1 May shifted to the next business day"; verify the exact date via Sodra each year. | micro | |
| 202 dagen | Bevestigd | DE | Germany packaging register (LUCID) | Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadlineTerugkerend | middelgroot, groot | |
| 207 dagen | Bevestigd | PL | Poland ZUS annual health-contribution reconciliation (self-employed) | Poland: annual reconciliation of self-employed health insurance contribution due 20 MayTerugkerend Re-verified 2026-09-09: ZUS's own news article "Roczne rozliczenie składki zdrowotnej za 2025 r." states "Dokumenty rozliczeniowe z rocznym rozliczeniem składki zdrowotnej za 2025 r. przedsiębiorca musi przekazać do ZUS do 20 maja 2026 r.", confirming the 20 May deadline exactly. | micro | |
| 218 dagen | Bevestigd | LT | Lithuania Company Law (Akcinių bendrovių įstatymas) | Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineTerugkerend Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on/after 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31). | alle | |
| 218 dagen | Bevestigd | LV | Latvia annual report filing | Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesTerugkerend Recurring version of the former one-off entry lv-annual-report-filing-micro-small: 5 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 May for a standard 1 Jan–31 Dec financial year. | micro, klein | |
| 219 dagen | Bevestigd | LV | Latvia personal income tax (IIN) — annual declaration | Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneTerugkerend | micro | |
| 225 dagen | Bevestigd | EU | Pay Transparency Directive | Loontransparantie: eerste rapportage over de loonkloof tussen mannen en vrouwen voor werkgevers met 150+ werknemers De omzettingstermijn was 2026-06-07; veel lidstaten (waaronder Letland, Polen, Duitsland, Frankrijk) waren te laat, dus nationale data kunnen licht verschuiven. Werkgevers met 100-149 werknemers rapporteren voor het eerst uiterlijk 2031-06-07 | middelgroot, groot | |
| 233 dagen | Bevestigd | LT | Lithuania corporate income tax (Pelno mokesčio įstatymas) | Lithuania: annual corporate income tax return (PLN204) due 15 JuneTerugkerend Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry. | alle | |
| 248 dagen | Bevestigd | EE | Estonia annual report filing | Estonia: annual report (majandusaasta aruanne) filing deadline to the business registerTerugkerend | alle | |
| 248 dagen | Bevestigd | EE | Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) | Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerTerugkerend Confidence: likely, not independently confirmed this session -- rik.ee's beneficial-owners page and business-register root returned 404/500 to this session's fetches. Beneficial-owner data confirmation is generally handled together with the annual report submission in the e-Business Register, hence the same 30 June date as ee-annual-report-yearly; treat this as a distinct required action (confirming/updating the UBO register entry) rather than a separate calendar deadline. The penalty figure below is as stated by the source Gemini audit and was not independently verified from a primary rik.ee/riigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount. | alle | |
| 248 dagen | Uitgesteld | EU | EUDR | EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen Uitgesteld door Verordening (EU) 2025/2650; micro-/kleine primaire marktdeelnemers in landen met een laag risico dienen alleen een eenmalige vereenvoudigde verklaring in | micro, klein | |
| 257 dagen | Bevestigd | EU | Instant Payments Regulation | Verordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.) Het ontvangen van instant-eurobetalingen is voor betalingsdienstaanbieders buiten de eurozone verplicht vanaf 2027-01-09; verzenden en VoP vanaf 2027-07-09 | alle | |
| 263 dagen | Bevestigd | PL | 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)Terugkerend | alle | |
| 279 dagen | Bevestigd | DE | Germany annual tax returns | ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineTerugkerend | alle | |
| 279 dagen | Bevestigd | LV | Latvia annual report filing | Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesTerugkerend Recurring version of the former one-off entry lv-annual-report-filing-medium-large: 7 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 July for a standard 1 Jan–31 Dec financial year. | middelgroot, groot | |
| 281 dagen | Bevestigd | EU | EU AI Act | AI Act: GPAI-modellen die vóór augustus 2025 in de handel zijn gebracht moeten voldoen | alle | |
| 297 dagen | Uitgesteld | EU | Battery Regulation | Batterijenverordening: zorgvuldigheidsverplichtingen in de toeleveringsketen van toepassing Uitgesteld van 2025-08-18 door Verordening (EU) 2025/1561 | middelgroot, groot | |
| 310 dagen | Bevestigd | LV | Latvia extended producer responsibility (EPR) — EEE & batteries | Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustTerugkerend First occurrence in the recurrence sequence; the 2026 occurrence has already passed as of this entry's lastVerified date, so the next live occurrence is 2027-08-31. | alle | |
| 311 dagen | Bevestigd | FR | France e-invoicing | Frankrijk: mkb-bedrijven, zeer kleine ondernemingen en micro-entrepreneurs moeten e-facturen uitreiken en e-reporting indienen | micro, klein, middelgroot | |
| 340 dagen | Bevestigd | EU | CBAM | CBAM: eerste jaarlijkse aangifte en inlevering van certificaten voor de invoer van staal, aluminium, cement en meststoffen in 2026 Definitieve periode gestart op 2026-01-01; importeurs van meer dan 50 ton per jaar moesten uiterlijk op 2026-03-31 de status van erkend CBAM-aangever aanvragen. Aangiftetermijn volgens de CBAM-vereenvoudigingsverordening van 2025 – controleer dit bij uw nationale CBAM-autoriteit | alle | |
| 340 dagen | Bevestigd | EU | DAC8 | DAC8: eerste jaarlijkse rapportage van cryptoactivatransacties aan de belastingdienst (over 2026) Rapportageverplichting geldt vanaf 2026-01-01; volgens de Commissie is de eerste rapportage verschuldigd binnen negen maanden na afloop van 2026 – nationale wetgeving kan een eerdere datum bepalen (bijv. 31 januari), controleer dit in uw lidstaat | alle | |
| 341 dagen | Bevestigd | LV | Latvia occupational safety — repeated safety instruction | Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workTerugkerend Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jautājumos' (in force since 2010-10-01), §23, requires repeated instruction at least once every 12 months for standard work, and at least once every 6 months for work with hazardous equipment or on the employer's approved increased-risk-work list, counted from each employee's previous instruction. The date shown is an illustrative annual placeholder, not everyone's actual due date. | alle | |
| 342 dagen | Bevestigd | LV | Latvia occupational safety — work environment risk assessment | Latvia: work environment risk assessment must be reviewed at least once a yearTerugkerend Not a shared calendar deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force since 2007) requires the review at least once every 12 months, counted from your own company's previous risk assessment, plus immediately after a workplace/process change, an accident, or detected non-compliance (§18); the internal-uzraudzība system as a whole must also be checked at least once a year (§40). The date shown is an illustrative annual placeholder, not everyone's actual due date — calendar your own review 12 months after your last one. Related duty verified 2026-09-09: MK noteikumi Nr. 219 "Kārtība, kādā veicama obligātā veselības pārbaude" (likumi.lv) requires a mandatory occupational health check (obligātā veselības pārbaude, OVP) before an employee starts work in a role covered by Annex 1 or 2, then periodic re-checks whose cadence is fixed per risk factor rather than one shared calendar date — every 3 years for moderate exposure (§14.1), every 2 years for higher exposure or Annex-2 hazardous work (§14.2), or every year for the highest exposure bands (§14.3), unless the matching Annex entry sets a different period for that specific factor. Because the cadence depends on each employee's own risk-factor exposure rather than applying uniformly to every employer, no separate calendar entry is added for it here — track each covered employee's next OVP date individually against MK 219's Annex 1/2 tables. | alle | |
| 403 dagen | Uitgesteld | EU | EU AI Act | AI Act: verplichtingen voor AI met een hoog risico voor toepassingen uit bijlage III (HR, krediet, onderwijs, biometrie, kritieke infrastructuur) Uitgesteld van 2026-08-02 door de Digital Omnibus inzake AI, Verordening (EU) 2026/1744 (PB 2026-07-24, van kracht 2026-07-27) | alle | |
| 412 dagen | Bevestigd | EU | Cyber Resilience Act | CRA: volledige toepassing – secure-by-design-vereisten, conformiteitsbeoordeling en CE-markering voor software en verbonden producten | alle | |
| 415 dagen | Bevestigd | EU | Forced Labour Regulation | Verordening dwangarbeid: verbod op het op de markt brengen, verkopen of exporteren van producten gemaakt met dwangarbeid | alle | |
| 425 dagen | Bevestigd | EU | eIDAS 2 | Europese portemonnee voor digitale identiteit: gereguleerde particuliere diensten moeten de wallet accepteren voor sterke klantidentificatie 36 maanden na de uitvoeringsverordeningen (art. 5 septies Verord. 2024/1183); exacte nationale handhavingsdata kunnen variëren | alle | |
| 432 dagen | Voorgesteld | EU | Ecodesign (ESPR) | ESPR: eerste productspecifieke regels voor ecologisch ontwerp en digitaal productpaspoort (ijzer & staal, textiel, banden, aluminium) Indicatief. Volgens het ESPR-werkplan 2025-2030 van de Commissie worden gedelegeerde handelingen beoogd voor ijzer & staal in 2026 en voor textiel, banden en aluminium in 2027; de verplichtingen gelden doorgaans ca. 18 maanden na vaststelling. Per augustus 2026 is nog geen gedelegeerde handeling vastgesteld | alle | |
| 432 dagen | Voorgesteld | EU | Late Payment Regulation | Voorgestelde EU-verordening betalingsachterstand: maximale betalingstermijn van 30 dagen bij B2B-transacties Plaatshouder – er bestaat geen toepassingsdatum. Het Commissievoorstel COM(2023) 533 blijft open: het Parlement nam in april 2024 zijn standpunt aan, maar het dossier wordt door het 'Legislative Train Schedule' van het Europees Parlement als 'geblokkeerd' aangemerkt (geen voortgang in de Raad gedurende meer dan 9 maanden, stand augustus 2026) en door de EUR-Lex-proceduretracker als 'lopend' — niet ingetrokken, ondanks wat sommige secundaire bronnen beweren. De bestaande Richtlijn 2011/7/EU (standaard 60 dagen) blijft van toepassing. | alle | |
| 433 dagen | Bevestigd | BE | Belgium e-invoicing | België: btw-e-reporting van factuurgegevens in vrijwel realtime (5-hoeks Peppol-model) | alle | |
| 433 dagen | Bevestigd | EU | CSRD | CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijven met 1.000+ werknemers vanaf boekjaar 2027; kmo’s/mkb buiten toepassingsgebied met VSME-plafond voor de waardeketen Omnibus I-richtlijn bekendgemaakt in PB 2026-02-26, van kracht 2026-03-18. Bedrijven die nieuw binnen het toepassingsgebied vallen, rapporteren in 2028 over boekjaar 2027; bedrijven uit golf 2/3 zijn in 2025 ‘stopgezet’ | groot | |
| 433 dagen | Bevestigd | DE | Germany e-invoicing | Duitsland: alle bedrijven moeten B2B-e-facturen uitreiken | micro, klein | |
| 433 dagen | Voorgesteld | LT | Lithuania e-invoicing | Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan CORRECTED 2026-09-08: no official Lithuanian source (e-Seimas, e-TAR, Ministry of Finance, or VMI) confirms an adopted law, a bill before the Seimas, or even a published government target date for a domestic B2B e-invoicing mandate. The '2028' date in this entry is carried over only as the European Commission's own tracking estimate (not an LT government commitment) and should be treated as unconfirmed. What IS confirmed officially: B2G invoicing to public-sector bodies has been mandatory via the state's SABIS platform since it replaced the earlier 'E. Sąskaita' system on 2024-07-01, and VMI guidance (2024-09-10) references SABIS for VAT invoicing, including reverse-charge cases under PVM įstatymo 96 str. B2B e-invoicing remains voluntary. Any future domestic B2B mandate will also need to align with the EU's adopted ViDA package, which sets an EU-wide cross-border digital VAT reporting/e-invoicing requirement from 2030-07-01 regardless of national timing. | alle | |
| 433 dagen | Bevestigd | LV | Latvia e-invoicing | Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices Postponed from the original 2026-01-01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05); confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12-09), which also requires the e-invoice to be pushed to VID at the same time. Early/voluntary use of the same VID e-invoice channel before 2028 appears to be technically possible via VID's EDS, but no specific voluntary-phase start date could be confirmed from an official source this session — do not rely on the previously cited '2026-03-30 voluntary phase' claim. | alle | |
| 615 dagen | Bevestigd | EU | ViDA | ViDA: fictieve-leveranciersregels voor platforms bij kortetermijnverhuur en personenvervoer; één btw-registratie Richtlijn (EU) 2025/516 van de Raad; lidstaten mogen de fictieve-leveranciersregels voor platforms uitstellen tot 2030-01-01 | alle | |
| 647 dagen | Uitgesteld | EU | EU AI Act | AI Act: hoogrisicoregels voor AI in gereguleerde producten (machines, medische hulpmiddelen, speelgoed, liften) Uitgesteld van 2027-08-02 door de Digital Omnibus inzake AI (Verord. 2026/1744) | alle | |
| 1005 dagen | Uitgesteld | EU | CSDDD | CSDDD na Omnibus I: zorgvuldigheidsverplichtingen gelden voor bedrijven met 5.000+ werknemers en €1,5 mld omzet Richtlijn (EU) 2026/470 (CELEX 32026L0470, van kracht sinds 2026-03-18) wijzigde de CSDDD, de CSRD en de Boekhoudrichtlijn: verhoogde de drempels, schrapte de verplichting tot een klimaattransitieplan en bevestigde de toepassing per 2029-07-26; omzetting uiterlijk 2028-07-26. | groot | |
| 1164 dagen | Bevestigd | EU | PPWR | PPWR: minimumgehalte gerecycled materiaal in kunststofverpakkingen en verbod op bepaalde wegwerpformaten | alle | |
| 1342 dagen | Bevestigd | EU | EAA | Europese toegankelijkheidswet: einde overgangsperiode voor bestaande dienstencontracten en zelfbedieningsterminals | klein, middelgroot, groot | |
| 1345 dagen | Bevestigd | EU | ViDA | ViDA: verplichte e-facturatie en vrijwel realtime digitale rapportage voor intra-EU B2B-transacties | alle | |
| 1376 dagen | Bevestigd | EU | Toy Safety Regulation | Nieuwe Speelgoedveiligheidsverordening van toepassing: digitaal productpaspoort vervangt de conformiteitsverklaring, strengere chemische regels Verordening (EU) 2025/2509 gepubliceerd in het PB op 2025-12-12, van kracht 2026-01-01, van toepassing na een overgangsperiode van 4,5 jaar; speelgoed dat vóór die datum in de handel is gebracht, mag nog worden verkocht | alle | |
| 2990 dagen | Bevestigd | EU | ViDA | ViDA: nationale e-facturatie-/rapportagesystemen moeten interoperabel zijn met de EU-standaard | alle |