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Wat een zelfstandig accountant moet indienen in Polen in 2026

Dit profiel gaat uit van een zelfstandig professional die boekhoud- of accountancydiensten verleent, zonder personeel, en richt zich daarom op de belasting- en rapportagekalender die geldt voor zelfstandigen en kleine dienstverleners, plus eventuele antiwitwasverplichtingen die specifiek voor accountants gelden. Verplichtingen die aan het in dienst hebben van personeel of aan andere sectoren zijn gekoppeld, blijven buiten beschouwing. Voert u uw praktijk via een vennootschap, of heeft u ook personeel in dienst, raadpleeg dan in plaats daarvan de bedrijfsprofielen.

Deze pagina gaat uit van een specifiek startprofiel: zelfstandig accountant, in Polen. Het is een startpunt, geen advies op maat - uw werkelijke verplichtingen hangen af van uw exacte sector, omzet en manier van werken.

Verfijn uw exacte profiel op de startpagina

Komende 12 maanden

DatumRegelgevingDeadline
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
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
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
EU AI ActAI Act: einde overgangstermijn voor markering van AI-content in bestaande systemen; verbod op generatoren van intieme deepfakes zonder toestemming
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
eIDAS 2Europese portemonnee voor digitale identiteit: elke lidstaat moet een wallet aanbieden; overheidsinstanties moeten deze accepteren
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Poland JPK_CIT / JPK_KR_PD (structured accounting books)Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Poland KSeFPoland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
Data ActDataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
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
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Poland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryTerugkerend
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Poland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchTerugkerend
Poland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchTerugkerend
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
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
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
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland ZUS annual health-contribution reconciliation (self-employed)Poland: annual reconciliation of self-employed health insurance contribution due 20 MayTerugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
Instant Payments RegulationVerordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.)
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland annual financial statements - KRS/RDF filingPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend
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
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Terugkerend
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Terugkerend
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thTerugkerend
Poland VAT-UE summary informationPoland: VAT-UE summary information (informacja podsumowująca) due by the 25thTerugkerend

Bekijk de volledige kalender 2026 in Polen · Alle kalenders