15 september 2026 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 september 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 september 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 september 2026 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 september 2026 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 september 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 1 oktober 2026 Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025 15 oktober 2026 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 oktober 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 oktober 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 oktober 2026 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 oktober 2026 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 oktober 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 15 november 2026 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 november 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 november 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 november 2026 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 november 2026 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 november 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 2 december 2026 Platform Work Directive Richtlijn platformwerk: vermoeden van arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 15 december 2026 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 december 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 december 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 december 2026 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 december 2026 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 december 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 1 januari 2027 Poland JPK_CIT / JPK_KR_PD (structured accounting books) Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers 1 januari 2027 Poland minimum wage Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026 15 januari 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 januari 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 januari 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 januari 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 januari 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 januari 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 31 januari 2027 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 31 januari 2027 Poland ZUS IWA accident-insurance information Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured) Terugkerend 15 februari 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 februari 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 februari 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 februari 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 februari 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 februari 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 28 februari 2027 Poland KOBiZE national emissions database report Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February Terugkerend 28 februari 2027 Poland PIT employer information to employees Poland: PIT-11 statement must be provided to each employee by the end of February Terugkerend 15 maart 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 maart 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 15 maart 2027 Poland BDO packaging/EPR annual report Poland: annual BDO report on packaging and products due 15 March Terugkerend 20 maart 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 maart 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 maart 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 maart 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 31 maart 2027 Poland CIT-8 annual return Poland: annual CIT-8 corporate income tax return due by 31 March Terugkerend 31 maart 2027 Poland environmental-use fee (opłata za korzystanie ze środowiska) Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March Terugkerend 15 april 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 april 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 april 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 april 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 april 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 april 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 15 mei 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 mei 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 mei 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 mei 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 mei 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 mei 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 15 juni 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 juni 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 juni 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 juni 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 juni 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 juni 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 15 juli 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 juli 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 15 juli 2027 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 20 juli 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 juli 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 juli 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 juli 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend 15 augustus 2027 Poland Employee Capital Plans (PPK) Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th Terugkerend 15 augustus 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Terugkerend 20 augustus 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Terugkerend 20 augustus 2027 Poland PFRON monthly declaration Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees) Terugkerend 20 augustus 2027 Poland PIT advances on employee salaries (płatnik) Poland: employer's monthly PIT advance payment on employee salaries due by the 20th Terugkerend 25 augustus 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Terugkerend