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| Nedräkning | Tidsfrist | Storlekar | ||||
|---|---|---|---|---|---|---|
| för 6647 dagar sedan | I kraft | 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. | alla | |
| för 1393 dagar sedan | I kraft | 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. | alla | |
| för 981 dagar sedan | I kraft | EU | Digital Services Act | Rättsakten om digitala tjänster (DSA) gäller inom hela EU; de flesta öppenhetskrav gäller inte mikro- och småföretag | alla | |
| för 709 dagar sedan | I kraft | EU | Adequate Minimum Wages Directive | Direktivet om tillräckliga minimilöner: införlivandefrist, delvis ogiltigförklarat av EU-domstolen Direktiv (EU) 2022/2041, införlivandefrist enligt art. 17.1. Den 2025-11-11 ogiltigförklarade domstolen (mål C-19/23, Danmark mot parlamentet och rådet) art. 5.2 och delar av art. 5.3 — de obligatoriska referenskriterierna för tillräcklighet och regeln om att automatisk indexering inte får leda till en sänkning — som gick utöver EU:s befogenhet över lön enligt art. 153.5 EUF-fördraget. Art. 4, 5.1, 5.4–5.6 och art. 6 fortsätter att gälla. | alla | |
| för 681 dagar sedan | I kraft | EU | GPSR | Förordningen om allmän produktsäkerhet gäller alla konsumentprodukter, även vid onlineförsäljning | alla | |
| för 662 dagar sedan | I kraft | DE | Germany e-invoicing | Germany: all businesses must be able to receive B2B e-invoices | alla | |
| för 630 dagar sedan | I kraft | EU | EU AI Act | AI-förordningen: förbjudna AI-metoder och skyldighet till AI-kompetens hos personal gäller I kraft sedan 2025-02-02; den digitala Omnibusförordningen om AI (förordning 2026/1744, i kraft 2026-07-27) mjukade upp artikel 4 till en skyldighet att stödja AI-kompetens snarare än att garantera den | alla | |
| för 484 dagar sedan | I kraft | 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. | alla | |
| för 484 dagar sedan | I kraft | EU | EAA | Tillgänglighetsdirektivet (EAA): tillgänglighetskrav för produkter och digitala tjänster gäller | alla | |
| för 484 dagar sedan | I kraft | 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. | litet företag, medelstort företag, stort företag | |
| för 484 dagar sedan | I kraft | 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. | litet företag, medelstort företag, stort företag | |
| för 484 dagar sedan | I kraft | 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. | litet företag, medelstort företag, stort företag | |
| för 484 dagar sedan | I kraft | 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. | litet företag, medelstort företag, stort företag | |
| för 481 dagar sedan | I kraft | 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). | alla | |
| för 449 dagar sedan | I kraft | EU | EU AI Act | AI-förordningen: skyldigheter för leverantörer av AI-modeller för allmänna ändamål gäller Kommissionens (AI-kontorets) tillsynsbefogenheter gäller först från 2026-08-02; modeller som släppts ut på marknaden före 2025-08-02 har till 2027-08-02 | alla | |
| för 389 dagar sedan | I kraft | PL | Poland deposit-return system (system kaucyjny) | Poland: mandatory deposit-return system for plastic bottles, cans and reusable glass bottles | alla | |
| för 381 dagar sedan | I kraft | EU | Instant Payments Regulation | Förordningen om omedelbara betalningar: banker i euroområdet måste skicka omedelbara betalningar och erbjuda kostnadsfri mottagarkontroll (Verification of Payee) | alla | |
| för 297 dagar sedan | I kraft | BE | Belgium e-invoicing | Belgien: strukturerad B2B-e-fakturering via Peppol obligatorisk Toleransperioden upphörde 2026-03-31; sanktionsavgifter tillämpas nu | alla | |
| för 297 dagar sedan | I kraft | DE | Germany minimum wage | Germany: statutory minimum wage rises to €13.90/hour | alla | |
| för 297 dagar sedan | I kraft | 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. | alla | |
| för 297 dagar sedan | I kraft | 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%. | mikroföretag, litet företag | |
| för 297 dagar sedan | I kraft | 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. | alla | |
| för 297 dagar sedan | I kraft | LV | Latvia minimum wage | Lettland: minsta månadslön höjs till 780 € | alla | |
| för 297 dagar sedan | I kraft | 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. | medelstort företag, stort företag | |
| för 297 dagar sedan | I kraft | PL | Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) | Poland: e-Doręczenia becomes the primary channel for official correspondence, replacing ePUAP | alla | |
| för 297 dagar sedan | I kraft | PL | Poland minimum wage | Poland: 2026 minimum wage confirmed at PLN 4,806 gross per month | alla | |
| för 283 dagar sedan | I kraft | 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. | alla | |
| för 233 dagar sedan | I kraft | 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. | medelstort företag, stort företag | |
| för 208 dagar sedan | I kraft | 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. | medelstort företag, stort företag | |
| för 207 dagar sedan | I kraft | 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. | alla | |
| för 207 dagar sedan | I kraft | 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. | alla | |
| för 207 dagar sedan | I kraft | 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. | alla | |
| för 205 dagar sedan | I kraft | PL | NIS2 (Poland transposition - Ustawa o KSC) | Poland: amended Cybersecurity Act (KSC) implementing NIS2 enters into force | medelstort företag, stort företag | |
| för 191 dagar sedan | Bekräftad | 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. | medelstort företag, stort företag | |
| för 140 dagar sedan | Uppskjuten | 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. | medelstort företag, stort företag | |
| för 140 dagar sedan | I kraft | EU | Pay Transparency Directive | Lönetransparens: grundläggande skyldigheter (löneintervall, förbud mot frågor om löneshistorik, rätt till löneinformation) gäller alla arbetsgivare Direktiv (EU) 2023/970, art. 5 och 7 (införlivandefrist: art. 34). Dessa grundläggande skyldigheter har ingen tröskel för arbetsgivarens storlek, till skillnad från rapporteringsskyldigheten om löneklyftan i art. 9, som endast gäller arbetsgivare med 100+ anställda (se pay-transparency-first-gender-pay-gap-report). | alla | |
| för 116 dagar sedan | I kraft | EU | EU Customs Reform | Avskaffande av tröskeln på 150 € för tullbefrielse: övergångsvis schablonavgift på lågvärdesförsändelser Rådets förordning (EU) 2026/382 (antagen 2026-02-11, EUT 2026-02-18) tar bort tullbefrielsen för försändelser upp till 150 € och inför en övergångsvis schablonavgift på 3 € per artikel från 2026-07-01 till 2028-07-01, då EU:s tulldatahubb ska börja tillämpa normala, artikelspecifika tulltaxor i stället. | alla | |
| för 86 dagar sedan | I kraft | EU | Cosmetics Regulation | Kosmetika: utökad märkning av doftallergener (från 26 till 80+) obligatorisk för nya produkter Kommissionens förordning (EU) 2023/1545 om ändring av förordning (EG) 1223/2009. Nya produkter som släpps ut på marknaden från och med 2026-07-31 måste följa kraven; produkter som redan släppts ut på marknaden före det datumet får fortsätta säljas (utförsäljning) till och med 2028-07-31. | alla | |
| för 86 dagar sedan | I kraft | EU | Right to Repair | Direktivet om rätt till reparation gäller: tillverkare måste reparera på begäran; reparerade varor får 12 extra månaders garanti | alla | |
| för 84 dagar sedan | I kraft | EU | EU AI Act | AI-förordningen: transparenskrav för chattbottar, deepfakes och AI-genererat innehåll (artikel 50) gäller; nationell tillsyn inleds Behålls vid 2026-08-02 genom den digitala Omnibusförordningen om AI; endast märknings-/detekteringsskyldigheten för system som redan fanns på marknaden före detta datum senareläggs till 2026-12-02 | alla | |
| för 74 dagar sedan | I kraft | DE | Germany packaging law (VerpackDG) | Germany: VerpackDG replaces VerpackG, implementing the EU Packaging Regulation (PPWR) nationally | alla | |
| för 74 dagar sedan | I kraft | EU | PPWR | Förpackningsförordningen (PPWR): kärnkraven börjar gälla (minimering, PFAS-förbud i livsmedelsförpackningar, dokumentation om överensstämmelse, registrering för producentansvar) | alla | |
| för 54 dagar sedan | I kraft | FR | France e-invoicing | Frankrike: alla företag måste kunna ta emot e-fakturor; stora och medelstora företag måste utfärda dem | alla | |
| för 44 dagar sedan | I kraft | EU | Cyber Resilience Act | Cyberresiliensförordningen: obligatorisk rapportering av aktivt utnyttjade sårbarheter och allvarliga incidenter till ENISA/CSIRT | alla | |
| för 43 dagar sedan | I kraft | EU | Data Act | Dataakten: nya uppkopplade produkter måste utformas för användarens dataåtkomst (inbyggd åtkomst) Dataakten tillämpas generellt sedan 2025-09-12; designkravet i artikel 3.1 gäller produkter och relaterade tjänster som släpps ut på marknaden efter 2026-09-12 | medelstort företag, stort företag | |
| för 28 dagar sedan | I kraft | EU | Empowering Consumers for the Green Transition Directive | Stärkta konsumenter för den gröna omställningen: förbud mot vaga och ogrundade miljöpåståenden gäller Direktiv (EU) 2024/825 föreskrev att medlemsstaterna skulle införliva det senast 2026-03-27 och tillämpa de nationella genomförandeåtgärderna från och med 2026-09-27 (art. 7). | alla | |
| för 24 dagar sedan | I kraft | 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. | alla | |
| för 24 dagar sedan | I kraft | 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). | alla | |
| för 24 dagar sedan | I kraft | 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). | medelstort företag, stort företag | |
| för 24 dagar sedan | I kraft | 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. | alla | |
| för 22 dagar sedan | I kraft | 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. | medelstort företag, stort företag | |
| I dag | Bekräftad | LT | Lithuania PVM (VAT) return | Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande | alla | |
| I dag | Bekräftad | PL | Poland JPK_V7 (VAT records and declaration) | Poland: JPK_V7M monthly VAT return and payment due by the 25thÅterkommande | alla | |
| I dag | Bekräftad | PL | Poland VAT-UE summary information | Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thÅterkommande 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. | alla | |
| 3 dagar | Bekräftad | DE | Germany social insurance | Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineÅterkommande 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. | alla | |
| 5 dagar | Bekräftad | LT | Lithuania packaging EPR (GPAIS) | Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endÅterkommande | alla | |
| 6 dagar | Bekräftad | EE | Estonia / EU Import One Stop Shop (IOSS) | Estonia: IOSS special scheme VAT return due by the end of the following monthÅterkommande 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. | litet företag, medelstort företag, stort företag | |
| 6 dagar | Bekräftad | LT | Lithuania PSD (self-employed compulsory health insurance) | Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande 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"). | mikroföretag | |
| 6 dagar | Bekräftad | EE | Estonia / EU One Stop Shop (OSS) VAT | Estonia: OSS quarterly VAT return due by the end of the following monthÅterkommande | alla | |
| 6 dagar | Bekräftad | 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 quarterÅterkommande 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. | alla | |
| 6 dagar | Bekräftad | LV | Latvia / EU One Stop Shop (OSS) VAT | Latvia: OSS quarterly VAT return due by the end of the following monthÅterkommande 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. | alla | |
| 6 dagar | Bekräftad | 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 quarterÅterkommande 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. | alla | |
| 16 dagar | Bekräftad | EE | Estonia corporate income tax on distributed profit | Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thÅterkommande | alla | |
| 16 dagar | Bekräftad | 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 10thÅterkommande | alla | |
| 16 dagar | Bekräftad | LT | Lithuania Intrastat | Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working dayÅterkommande 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). | litet företag, medelstort företag, stort företag | |
| 16 dagar | Bekräftad | PL | Poland INTRASTAT declarations | Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Återkommande 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. | litet företag, medelstort företag, stort företag | |
| 16 dagar | Bekräftad | DE | Germany wage tax | Lohnsteuer-Anmeldung: wage tax return filing deadlineÅterkommande | alla | |
| 16 dagar | Bekräftad | DE | Germany VAT | Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineÅterkommande | alla | |
| 20 dagar | Bekräftad | EE | Estonia Intrastat | Estonia: Intrastat report on dispatches of goods to other EU member states due by the 14thÅterkommande 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. | litet företag, medelstort företag, stort företag | |
| 21 dagar | Bekräftad | LT | Lithuania GPM (personal income tax) monthly declaration | Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande | alla | |
| 21 dagar | Bekräftad | LT | Lithuania Sodra employer report and social insurance contributions | Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande | alla | |
| 21 dagar | Bekräftad | PL | Poland Employee Capital Plans (PPK) | Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thÅterkommande 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. | alla | |
| 21 dagar | Bekräftad | PL | Poland ZUS social insurance contributions | Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Återkommande | alla | |
| 23 dagar | Bekräftad | LV | Latvia VSAOI/IIN employer's report | Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thÅterkommande | alla | |
| 26 dagar | Bekräftad | EE | Estonia KMD (VAT return) | Estonia: VAT return (KMD) filing and VAT payment due by the 20thÅterkommande | alla | |
| 26 dagar | Bekräftad | EE | Estonia VAT (recapitulative statement) | Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20thÅterkommande 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. | alla | |
| 26 dagar | Bekräftad | LT | Lithuania i.SAF VAT invoice register | Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande | alla | |
| 26 dagar | Bekräftad | LV | Latvia UIN (corporate income tax) | Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedÅterkommande | alla | |
| 26 dagar | Bekräftad | LV | Latvia PVN – EU supplies recapitulative statement | Latvia: report on supplies of goods and services within the EU due by the 20thÅterkommande 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. | alla | |
| 26 dagar | Bekräftad | LV | Latvia PVN (VAT) return | Latvia: VAT (PVN) return and payment due by the 20thÅterkommande | alla | |
| 26 dagar | Bekräftad | PL | Poland CIT advance payments | Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Återkommande | alla | |
| 26 dagar | Bekräftad | PL | Poland PFRON monthly declaration | Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Återkommande | litet företag, medelstort företag, stort företag | |
| 26 dagar | Bekräftad | PL | Poland PIT advances on employee salaries (płatnik) | Poland: employer's monthly PIT advance payment on employee salaries due by the 20thÅterkommande | alla | |
| 29 dagar | Bekräftad | LV | Latvia VSAOI/IIN payment | Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdÅterkommande | alla | |
| 38 dagar | Bekräftad | EU | EU AI Act | AI-förordningen: övergångsperioden för märkning av AI-genererat innehåll i befintliga system upphör; förbud mot generatorer av icke samtyckta intima deepfakes Övergångsperiod införd genom den digitala Omnibusförordningen om AI (förordning 2026/1744) för system som släppts ut på marknaden före 2026-08-02; det nya förbudet infördes också genom Omnibusen | alla | |
| 38 dagar | Bekräftad | EU | Platform Work Directive | Plattformsarbetsdirektivet: presumtion om anställning och regler för algoritmisk arbetsledning måste gälla nationellt | alla | |
| 45 dagar | Bekräftad | EU | Product Liability Directive | Nya produktansvarsdirektivet börjar gälla: strikt ansvar utvidgas till programvara, AI och digitala tjänster | alla | |
| 51 dagar | Bekräftad | EE | Estonia Social Tax Act (Sotsiaalmaksuseadus) | Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyÅterkommande 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. | mikroföretag | |
| 51 dagar | Bekräftad | LT | Lithuania corporate income tax (Pelno mokesčio įstatymas) | Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande 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. | litet företag, medelstort företag, stort företag | |
| 60 dagar | Bekräftad | EU | eIDAS 2 | EU:s digitala identitetsplånbok: varje medlemsstat måste erbjuda en plånbok; offentliga organ måste godta den 24 månader efter genomförandeförordningarna av 2024-11-28 (art. 5a i förordning 2024/1183); kommissionen kommunicerar det som ”slutet av 2026” | alla | |
| 66 dagar | Uppskjuten | EU | EUDR | EU:s avskogningsförordning: krav på tillbörlig aktsamhet gäller för stora och medelstora verksamhetsutövare och handlare Uppskjutet två gånger; senast genom förordning (EU) 2025/2650 (EUT 2025-12-23) från 2025-12-30 till 2026-12-30 | medelstort företag, stort företag | |
| 67 dagar | Bekräftad | DE | Germany financial statement disclosure | Jahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterÅterkommande | alla | |
| 68 dagar | Bekräftad | DE | Germany e-invoicing | Tyskland: företag med en omsättning över 800 000 € föregående år måste utfärda B2B-e-fakturor Att ta emot e-fakturor har varit obligatoriskt för alla tyska företag sedan 2025-01-01 (Wachstumschancengesetz, § 14 UStG) | litet företag, medelstort företag, stort företag | |
| 68 dagar | Bekräftad | DE | Germany minimum wage | Germany: statutory minimum wage rises to €14.60/hour | alla | |
| 68 dagar | Föreslagen | 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. | alla | |
| 68 dagar | Föreslagen | 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. | alla | |
| 68 dagar | Bekräftad | 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. | alla | |
| 68 dagar | Föreslagen | 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. | alla | |
| 68 dagar | Föreslagen | 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. | mikroföretag | |
| 68 dagar | Bekräftad | 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. | alla | |
| 68 dagar | Bekräftad | PL | Poland KSeF | Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start | mikroföretag | |
| 68 dagar | Föreslagen | 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. | alla | |
| 79 dagar | Bekräftad | EU | Data Act | Dataakten: molnleverantörer måste sluta ta betalt för byte och dataexport (egress) | alla | |
| 82 dagar | Bekräftad | EE | Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus) | Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterlyÅterkommande 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. | litet företag, medelstort företag, stort företag | |
| 82 dagar | Bekräftad | LV | Latvia micro-enterprise tax (MUN) | Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thÅterkommande 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. | mikroföretag | |
| 84 dagar | Bekräftad | LV | Latvia self-employed VSAOI/IIN | Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thÅterkommande | mikroföretag | |
| 87 dagar | Bekräftad | LV | Latvia dabas resursu nodoklis (DRN) | Latvia: natural resources tax (DRN) quarterly declaration due by the 20thÅterkommande | alla | |
| 87 dagar | Bekräftad | EU | Machinery Regulation | Maskinförordningen ersätter maskindirektivet: nya CE-krav inklusive cybersäkerhet och programvara | alla | |
| 98 dagar | Bekräftad | 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)Återkommande 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. | alla | |
| 98 dagar | Bekräftad | PL | Poland ZUS IWA accident-insurance information | Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Återkommande Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session. | litet företag, medelstort företag, stort företag | |
| 113 dagar | Bekräftad | LT | Lithuania GPM (annual report of income paid to individuals) | Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryÅterkommande 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. | alla | |
| 116 dagar | Bekräftad | EU | Battery Regulation | Digitalt batteripass obligatoriskt för elfordons-, lätta transportmedels- och industribatterier över 2 kWh | alla | |
| 117 dagar | Bekräftad | LT | Lithuania packaging EPR (GPAIS) | Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryÅterkommande Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry. | alla | |
| 126 dagar | Bekräftad | PL | Poland KOBiZE national emissions database report | Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryÅterkommande 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. | alla | |
| 126 dagar | Bekräftad | PL | Poland PIT employer information to employees | Poland: PIT-11 statement must be provided to each employee by the end of FebruaryÅterkommande 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). | alla | |
| 141 dagar | Bekräftad | PL | Poland BDO packaging/EPR annual report | Poland: annual BDO report on packaging and products due 15 MarchÅterkommande | alla | |
| 157 dagar | Bekräftad | EE | Estonia packaging report (Pakendiseadus) | Estonia: annual packaging report (pakendiaruanne) due 31 MarchÅterkommande | alla | |
| 157 dagar | Bekräftad | PL | Poland CIT-8 annual return | Poland: annual CIT-8 corporate income tax return due by 31 MarchÅterkommande | alla | |
| 157 dagar | Bekräftad | PL | Poland environmental-use fee (opłata za korzystanie ze środowiska) | Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchÅterkommande 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). | alla | |
| 187 dagar | Bekräftad | EE | Estonia Income Tax Act (Tulumaksuseadus) | Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilÅterkommande 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. | mikroföretag | |
| 187 dagar | Bekräftad | LV | Latvia extended producer responsibility (EPR) — EEE & batteries | Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilÅterkommande | alla | |
| 187 dagar | Bekräftad | LV | Latvia extended producer responsibility (EPR) — packaging | Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilÅterkommande | alla | |
| 187 dagar | Bekräftad | 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 AprilÅterkommande 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. | mikroföretag | |
| 191 dagar | Bekräftad | LT | Lithuania GPM (individual activity annual income tax) | Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Återkommande 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. | mikroföretag | |
| 191 dagar | Bekräftad | LT | Lithuania VSD/PSD (self-employed social insurance) | Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Återkommande 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. | mikroföretag | |
| 202 dagar | Bekräftad | DE | Germany packaging register (LUCID) | Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadlineÅterkommande | medelstort företag, stort företag | |
| 207 dagar | Bekräftad | PL | Poland ZUS annual health-contribution reconciliation (self-employed) | Poland: annual reconciliation of self-employed health insurance contribution due 20 MayÅterkommande 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. | mikroföretag | |
| 218 dagar | Bekräftad | LT | Lithuania Company Law (Akcinių bendrovių įstatymas) | Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineÅterkommande 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). | alla | |
| 218 dagar | Bekräftad | LV | Latvia annual report filing | Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesÅterkommande 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. | mikroföretag, litet företag | |
| 219 dagar | Bekräftad | LV | Latvia personal income tax (IIN) — annual declaration | Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneÅterkommande | mikroföretag | |
| 225 dagar | Bekräftad | EU | Pay Transparency Directive | Lönetransparens: första rapporten om löneskillnader mellan könen för arbetsgivare med 150+ anställda Införlivandefristen var 2026-06-07; många medlemsstater (bl.a. Lettland, Polen, Tyskland, Frankrike) var försenade, så nationella datum kan förskjutas något. Arbetsgivare med 100–149 anställda rapporterar första gången senast 2031-06-07 | medelstort företag, stort företag | |
| 233 dagar | Bekräftad | LT | Lithuania corporate income tax (Pelno mokesčio įstatymas) | Lithuania: annual corporate income tax return (PLN204) due 15 JuneÅterkommande Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry. | alla | |
| 248 dagar | Bekräftad | EE | Estonia annual report filing | Estonia: annual report (majandusaasta aruanne) filing deadline to the business registerÅterkommande | alla | |
| 248 dagar | Bekräftad | EE | Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) | Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerÅterkommande 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. | alla | |
| 248 dagar | Uppskjuten | EU | EUDR | EU:s avskogningsförordning: krav på tillbörlig aktsamhet gäller för mikroföretag och småföretag Uppskjutet genom förordning (EU) 2025/2650; mikro- och småföretag som är primära verksamhetsutövare i lågriskländer behöver bara lämna en förenklad engångsdeklaration | mikroföretag, litet företag | |
| 257 dagar | Bekräftad | EU | Instant Payments Regulation | Förordningen om omedelbara betalningar: att skicka omedelbara eurobetalningar och mottagarkontroll blir obligatoriskt för banker utanför euroområdet (Polen, Sverige, Tjeckien m.fl.) Att ta emot omedelbara eurobetalningar är obligatoriskt för betaltjänstleverantörer utanför euroområdet från 2027-01-09; att skicka och mottagarkontroll från 2027-07-09 | alla | |
| 263 dagar | Bekräftad | 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)Återkommande | alla | |
| 279 dagar | Bekräftad | DE | Germany annual tax returns | ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineÅterkommande | alla | |
| 279 dagar | Bekräftad | LV | Latvia annual report filing | Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesÅterkommande 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. | medelstort företag, stort företag | |
| 281 dagar | Bekräftad | EU | EU AI Act | AI-förordningen: GPAI-modeller som släppts ut på marknaden före augusti 2025 måste uppfylla kraven | alla | |
| 297 dagar | Uppskjuten | EU | Battery Regulation | Batteriförordningen: krav på tillbörlig aktsamhet i leveranskedjan gäller Uppskjutet från 2025-08-18 genom förordning (EU) 2025/1561 | medelstort företag, stort företag | |
| 310 dagar | Bekräftad | LV | Latvia extended producer responsibility (EPR) — EEE & batteries | Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustÅterkommande 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. | alla | |
| 311 dagar | Bekräftad | FR | France e-invoicing | Frankrike: SMF, mycket små företag och mikroföretagare måste utfärda e-fakturor och lämna e-rapportering | mikroföretag, litet företag, medelstort företag | |
| 340 dagar | Bekräftad | EU | CBAM | CBAM: första årliga deklarationen och inlämningen av certifikat för 2026 års import av stål, aluminium, cement och gödselmedel Den definitiva perioden inleddes 2026-01-01; importörer över 50 ton/år var tvungna att ansöka om status som godkänd CBAM-deklarant senast 2026-03-31. Deklarationsfristen enligt 2025 års förenklingsförordning för CBAM – bekräfta med er nationella CBAM-myndighet | alla | |
| 340 dagar | Bekräftad | EU | DAC8 | DAC8: första årliga rapporten om kryptotillgångstransaktioner till skattemyndigheterna (avser 2026) Rapporteringsskyldigheten gäller från 2026-01-01; kommissionen anger att den första rapporten ska lämnas inom nio månader efter utgången av 2026 – nationell lagstiftning kan ange ett tidigare datum (t.ex. 31 januari), kontrollera i er medlemsstat | alla | |
| 341 dagar | Bekräftad | LV | Latvia occupational safety — repeated safety instruction | Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workÅterkommande 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. | alla | |
| 342 dagar | Bekräftad | LV | Latvia occupational safety — work environment risk assessment | Latvia: work environment risk assessment must be reviewed at least once a yearÅterkommande 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. | alla | |
| 403 dagar | Uppskjuten | EU | EU AI Act | AI-förordningen: skyldigheter för högrisk-AI enligt bilaga III (HR, kreditgivning, utbildning, biometri, kritisk infrastruktur) Uppskjutet från 2026-08-02 genom den digitala Omnibusförordningen om AI, förordning (EU) 2026/1744 (EUT 2026-07-24, i kraft 2026-07-27) | alla | |
| 412 dagar | Bekräftad | EU | Cyber Resilience Act | Cyberresiliensförordningen: full tillämpning – krav på inbyggd säkerhet, bedömning av överensstämmelse och CE-märkning för programvara och uppkopplade produkter | alla | |
| 415 dagar | Bekräftad | EU | Forced Labour Regulation | Förordningen om tvångsarbete: förbud mot att släppa ut, sälja eller exportera produkter tillverkade med tvångsarbete | alla | |
| 425 dagar | Bekräftad | EU | eIDAS 2 | EU:s digitala identitetsplånbok: reglerade privata tjänster måste godta plånboken för stark kundidentifiering 36 månader efter genomförandeförordningarna (artikel 5f i förordning 2024/1183); exakta nationella tillämpningsdatum kan variera | alla | |
| 432 dagar | Föreslagen | EU | Ecodesign (ESPR) | Ekodesignförordningen (ESPR): första produktspecifika ekodesignreglerna och det digitala produktpasset (järn och stål, textilier, däck, aluminium) Preliminärt. Enligt kommissionens arbetsplan för ESPR 2025–2030 planeras delegerade akter för järn och stål under 2026 och för textilier, däck och aluminium under 2027; kraven börjar vanligtvis gälla cirka 18 månader efter antagandet. I augusti 2026 hade ingen delegerad akt antagits | alla | |
| 432 dagar | Föreslagen | EU | Late Payment Regulation | Föreslagen EU-förordning om sena betalningar: högst 30 dagars betalningsvillkor i B2B-transaktioner Platshållare – inget tillämpningsdatum finns. Kommissionens förslag COM(2023) 533 är fortfarande öppet: parlamentet antog sin ståndpunkt i april 2024, men ärendet klassas som 'blockerat' i Europaparlamentets 'Legislative Train Schedule' (ingen framgång i rådet på över 9 månader, per augusti 2026) och som 'pågående' i EUR-Lex förfarandespårning — inte tillbakadraget, trots vad vissa sekundärkällor hävdar. Nuvarande direktiv 2011/7/EU (60 dagar som standard) fortsätter att gälla. | alla | |
| 433 dagar | Bekräftad | BE | Belgium e-invoicing | Belgien: momsrapportering av fakturadata nästan i realtid (femhörnsmodellen i Peppol) | alla | |
| 433 dagar | Bekräftad | EU | CSRD | CSRD efter Omnibus I: hållbarhetsrapportering endast för företag med 1 000+ anställda från räkenskapsåret 2027; SMF utanför tillämpningsområdet med VSME-tak för värdekedjan Omnibus I-direktivet offentliggjort i EUT 2026-02-26, i kraft 2026-03-18. Företag som nyligen omfattas rapporterar för räkenskapsåret 2027 under 2028; företag i våg 2/3 ”stoppades” 2025 | stort företag | |
| 433 dagar | Bekräftad | DE | Germany e-invoicing | Tyskland: alla företag måste utfärda B2B-e-fakturor | mikroföretag, litet företag | |
| 433 dagar | Föreslagen | 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. | alla | |
| 433 dagar | Bekräftad | 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. | alla | |
| 615 dagar | Bekräftad | EU | ViDA | ViDA: plattformar anses vara leverantörer vid korttidsuthyrning och persontransport; enda momsregistrering Rådets direktiv (EU) 2025/516; medlemsstaterna får skjuta upp reglerna om att plattformar anses vara leverantörer till 2030-01-01 | alla | |
| 647 dagar | Uppskjuten | EU | EU AI Act | AI-förordningen: högriskregler för AI inbyggd i reglerade produkter (maskiner, medicintekniska produkter, leksaker, hissar) Uppskjutet från 2027-08-02 genom den digitala Omnibusförordningen om AI (förordning 2026/1744) | alla | |
| 1005 dagar | Uppskjuten | EU | CSDDD | CSDDD efter Omnibus I: krav på tillbörlig aktsamhet gäller företag med 5 000+ anställda och 1,5 md€ i omsättning Direktiv (EU) 2026/470 (CELEX 32026L0470, i kraft sedan 2026-03-18) ändrade CSDDD, CSRD och redovisningsdirektivet: höjde tröskelvärdena, tog bort kravet på klimatomställningsplan och bekräftade tillämpning från och med 2029-07-26; införlivande senast 2028-07-26. | stort företag | |
| 1164 dagar | Bekräftad | EU | PPWR | PPWR: minimikrav på återvunnet innehåll i plastförpackningar och förbud mot vissa engångsformat | alla | |
| 1342 dagar | Bekräftad | EU | EAA | Tillgänglighetsdirektivet (EAA): övergångsperioden för äldre tjänsteavtal och självbetjäningsterminaler upphör | litet företag, medelstort företag, stort företag | |
| 1345 dagar | Bekräftad | EU | ViDA | ViDA: obligatorisk e-fakturering och digital rapportering i nära realtid för B2B-transaktioner inom EU | alla | |
| 1376 dagar | Bekräftad | EU | Toy Safety Regulation | Nya leksaksförordningen gäller: digitalt produktpass ersätter försäkran om överensstämmelse, striktare kemikalieregler Förordning (EU) 2025/2509 offentliggjord i EUT 2025-12-12, i kraft 2026-01-01, tillämpas efter en övergångsperiod på 4,5 år; leksaker som släppts ut på marknaden före det datumet får fortsätta säljas | alla | |
| 2990 dagar | Bekräftad | EU | ViDA | ViDA: nationella system för e-fakturering/rapportering måste vara interoperabla med EU-standarden | alla |