10 september 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 september 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 september 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 september 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 27 september 2026 Empowering Consumers for the Green Transition Directive Stärkta konsumenter för den gröna omställningen: förbud mot vaga och ogrundade miljöpåståenden gäller 1 oktober 2026 Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych) Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025 10 oktober 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 oktober 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 oktober 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 oktober 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 31 oktober 2026 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 quarter Återkommande 10 november 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 november 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 november 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 november 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 9 december 2026 Product Liability Directive Nya produktansvarsdirektivet börjar gälla: strikt ansvar utvidgas till programvara, AI och digitala tjänster 10 december 2026 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 december 2026 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 december 2026 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 24 december 2026 eIDAS 2 EU:s digitala identitetsplånbok: varje medlemsstat måste erbjuda en plånbok; offentliga organ måste godta den 25 december 2026 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 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 10 januari 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 januari 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 januari 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 januari 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 31 januari 2027 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 quarter Återkommande 10 februari 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 februari 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 februari 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 februari 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 28 februari 2027 Poland KOBiZE national emissions database report Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of February Återkommande 10 mars 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 mars 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 15 mars 2027 Poland BDO packaging/EPR annual report Poland: annual BDO report on packaging and products due 15 March Återkommande 20 mars 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 mars 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 31 mars 2027 Poland CIT-8 annual return Poland: annual CIT-8 corporate income tax return due by 31 March Återkommande 31 mars 2027 Poland environmental-use fee (opłata za korzystanie ze środowiska) Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March Återkommande 10 april 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 april 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 april 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 april 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 30 april 2027 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 quarter Återkommande 10 maj 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 maj 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 maj 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 maj 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 10 juni 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 juni 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 juni 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 juni 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 30 juni 2027 EUDR EU:s avskogningsförordning: krav på tillbörlig aktsamhet gäller för mikroföretag och småföretag 9 juli 2027 Instant Payments Regulation Förordningen om omedelbara betalningar: att skicka omedelbara eurobetalningar och mottagarkontroll blir obligatoriskt för banker utanför euroområdet (Polen, Sverige, Tjeckien m.fl.) 10 juli 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 juli 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 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) Återkommande 20 juli 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 juli 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande 31 juli 2027 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 quarter Återkommande 10 augusti 2027 Poland INTRASTAT declarations Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded) Återkommande 15 augusti 2027 Poland ZUS social insurance contributions Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons) Återkommande 20 augusti 2027 Poland CIT advance payments Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers) Återkommande 25 augusti 2027 Poland JPK_V7 (VAT records and declaration) Poland: JPK_V7M monthly VAT return and payment due by the 25th Återkommande