BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Poland tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Polan d\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:pl-vat-14-paliwa-2026-08-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260805 DTEND;VALUE=DATE:20260806 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2026-08-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260810 DTEND;VALUE=DATE:20260811 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: July 2 026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: July 2026\nSource: Dziennik Us taw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000775 01.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: June 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzi ennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q2 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: July 2 026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: July 2 026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: July 2 026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2026-09-07@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260907 DTEND;VALUE=DATE:20260908 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2026-09-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260910 DTEND;VALUE=DATE:20260911 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500007 7501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: July 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzi ennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2026-10-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261005 DTEND;VALUE=DATE:20261006 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2026-10-12@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261012 DTEND;VALUE=DATE:20261013 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: September 2026\nSource: Dziennik Ustaw Rzec zypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q3 202 6\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Septem ber 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: September 2026\nSource: Dzienn ik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500 0077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: August 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://d ziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Septem ber 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Septem ber 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Septem ber 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wstepne-zapotrzebowanie-znaki-2026-10-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261030 DTEND;VALUE=DATE:20261031 SUMMARY:Poland: Wstępne zapotrzebowanie na znaki akcyzy (excise stamps / b anderole) DESCRIPTION:Every person required to mark excise goods with excise stamps — in practice every tobacco and alcohol producer and importer. The prelim inary annual requisition for the following calendar year must be filed by 30 October of the preceding year.\nPeriod: 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.p df\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wstepne-zap otrzebowanie-znaki TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q3 2026\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q3 2026\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskie j — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q3 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2026-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2026-11-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261105 DTEND;VALUE=DATE:20261106 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2026-11-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261110 DTEND;VALUE=DATE:20261111 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Octobe r 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: September 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https: //dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q3 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Octobe r 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Octobe r 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Octobe r 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2026-12-07@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261207 DTEND;VALUE=DATE:20261208 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2026-12-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261210 DTEND;VALUE=DATE:20261211 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: November 2026\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Novemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: November 2026\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: October 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:// dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Novemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Novemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Novemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-01-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270105 DTEND;VALUE=DATE:20270106 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-01-11@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270111 DTEND;VALUE=DATE:20270112 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: December 2026\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q4 202 6\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Decemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: December 2026\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: November 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Decemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Decemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Decemb er 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q4 2026\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q4 2026\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q4 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-02-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-02-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270205 DTEND;VALUE=DATE:20270206 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-02-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270210 DTEND;VALUE=DATE:20270211 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Januar y 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: December 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q4 2026\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Januar y 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Januar y 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Januar y 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-02-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-03-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-03-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270305 DTEND;VALUE=DATE:20270306 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-03-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270310 DTEND;VALUE=DATE:20270311 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: February 2027\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Februa ry 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: February 2027\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: January 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:// dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Februa ry 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Februa ry 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Februa ry 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-04-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270405 DTEND;VALUE=DATE:20270406 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-04-12@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270412 DTEND;VALUE=DATE:20270413 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q1 202 7\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: March 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: February 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q1 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q1 2027\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q1 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-05-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270505 DTEND;VALUE=DATE:20270506 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-05-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270510 DTEND;VALUE=DATE:20270511 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: April 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: March 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dz iennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q1 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-06-07@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270607 DTEND;VALUE=DATE:20270608 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-06-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270610 DTEND;VALUE=DATE:20270611 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: May 20 27\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: May 2027\nSource: Dziennik Ust aw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500007750 1.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: April 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dz iennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: May 20 27\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: May 20 27\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: May 20 27\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — htt ps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-07-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270705 DTEND;VALUE=DATE:20270706 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-07-12@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270712 DTEND;VALUE=DATE:20270713 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q2 202 7\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: June 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: June 2027\nSource: Dziennik Us taw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000775 01.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: May 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: June 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: June 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: June 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q2 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q2 2027\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q2 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-08-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-08-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270805 DTEND;VALUE=DATE:20270806 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-08-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270810 DTEND;VALUE=DATE:20270811 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: July 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: July 2027\nSource: Dziennik Us taw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000775 01.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: June 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzi ennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q2 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: July 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: July 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: July 2 027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-09-06@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270906 DTEND;VALUE=DATE:20270907 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-09-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270910 DTEND;VALUE=DATE:20270911 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500007 7501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: July 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzi ennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienni kustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-10-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271005 DTEND;VALUE=DATE:20271006 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-10-11@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271011 DTEND;VALUE=DATE:20271012 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: September 2027\nSource: Dziennik Ustaw Rzec zypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q3 202 7\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Septem ber 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: September 2027\nSource: Dzienn ik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500 0077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: August 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://d ziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Septem ber 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Septem ber 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Septem ber 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q3 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q3 2027\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskie j — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q3 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wstepne-zapotrzebowanie-znaki-2027-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Poland: Wstępne zapotrzebowanie na znaki akcyzy (excise stamps / b anderole) DESCRIPTION:Every person required to mark excise goods with excise stamps — in practice every tobacco and alcohol producer and importer. The prelim inary annual requisition for the following calendar year must be filed by 30 October of the preceding year.\nPeriod: 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.p df\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wstepne-zap otrzebowanie-znaki TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-11-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271105 DTEND;VALUE=DATE:20271106 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-11-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271110 DTEND;VALUE=DATE:20271111 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Octobe r 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: September 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https: //dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q3 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Octobe r 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Octobe r 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Octobe r 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2027-12-06@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271206 DTEND;VALUE=DATE:20271207 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2027-12-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271210 DTEND;VALUE=DATE:20271211 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: November 2027\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Novemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: November 2027\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: October 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:// dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Novemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Novemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Novemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-01-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280105 DTEND;VALUE=DATE:20280106 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-01-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280110 DTEND;VALUE=DATE:20280111 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: December 2027\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q4 202 7\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Decemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: December 2027\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: November 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Decemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Decemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Decemb er 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q4 2027\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q4 2027\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q4 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-02-07@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280207 DTEND;VALUE=DATE:20280208 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-02-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280210 DTEND;VALUE=DATE:20280211 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczy pospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Januar y 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: December 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q4 2027\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Januar y 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Januar y 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Januar y 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienn ikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-03-06@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280306 DTEND;VALUE=DATE:20280307 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-03-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280310 DTEND;VALUE=DATE:20280311 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: February 2028\nSource: Dziennik Ustaw Rzecz ypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: Februa ry 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: February 2028\nSource: Dzienni k Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000 077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczyp ospolitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: January 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:// dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: Februa ry 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: Februa ry 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: Februa ry 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzien nikustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-04-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280405 DTEND;VALUE=DATE:20280406 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-04-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280410 DTEND;VALUE=DATE:20280411 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q1 202 8\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: March 2028\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: February 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https:/ /dziennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q1 2028\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q1 2028\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q1 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-05-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280501 DTEND;VALUE=DATE:20280502 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-05-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280505 DTEND;VALUE=DATE:20280506 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-05-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280510 DTEND;VALUE=DATE:20280511 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypo spolitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospoli tej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: April 2028\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: March 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dz iennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q1 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennik ustaw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-06-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280605 DTEND;VALUE=DATE:20280606 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-06-12@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280612 DTEND;VALUE=DATE:20280613 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczyposp olitej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolite j Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifi ed: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: May 20 28\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: May 2028\nSource: Dziennik Ust aw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D202500007750 1.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospol itej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: April 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dz iennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: May 20 28\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: May 20 28\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: May 20 28\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikus taw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — htt ps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-07-05@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280705 DTEND;VALUE=DATE:20280706 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-07-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280710 DTEND;VALUE=DATE:20280711 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-deklaracja-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: JPK_V7K — kwartalna deklaracja VAT (część deklaracyjna) DESCRIPTION:Small taxable persons (mali podatnicy) who elected the cash me thod\, automatically\; and\, on written notice given by the 25th of the s econd month of the first quarter concerned\, small taxable persons who di d not elect the cash method plus Estonian-CIT companies under a EUR 4\,00 0\,000 sales ceiling. 'Mały podatnik' for 2026 means preceding-year sales including VAT not exceeding PLN 8\,517\,000 (EUR 2\,000\,000 at the NBP mid rate of 4.2586 for 1 October 2025)\, or PLN 192\,000 of commission fo r brokers\, fund managers and agents. Estonian-CIT ceiling for 2026: PLN 17\,034\,000. Payment shares this date (art. 103 ust. 2).\nPeriod: Q2 202 8\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikust aw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-deklaracja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: June 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: June 2028\nSource: Dziennik Us taw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000775 01.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: May 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzie nnikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: June 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: June 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: June 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-unia-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Poland: Deklaracja VAT — procedura unijna OSS DESCRIPTION:Businesses using the OSS union scheme with Poland as their mem ber state of identification. A nil return is still due\, 'niezależnie od tego\, czy dostawy … miały miejsce'.\nPeriod: Q2 2028\nSource: Dziennik U staw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077 501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oss-poza-unia-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Poland: Deklaracja VAT — procedura nieunijna OSS DESCRIPTION:Businesses not established in the EU using the OSS non-union s cheme with Poland as their member state of identification\, for services supplied to EU consumers. Nil returns still due.\nPeriod: Q2 2028\nSource : Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl /D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oss-poza-unia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-sme-ex-informacja-kwartalna-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Poland: Informacja kwartalna — procedura SME-EX (EU cross-border s mall-business exemption) DESCRIPTION:Poland-established taxable persons using the EU-wide small-bus iness exemption in other member states\, whose annual EU-wide turnover di d not exceed EUR 100\,000 in the preceding or current tax year. Due withi n one month of the end of the quarter.\nPeriod: Q2 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000 77501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-sme-ex-informacja- kwartalna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-14-paliwa-2028-08-07@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280807 DTEND;VALUE=DATE:20280808 SUMMARY:Poland: VAT-14 — deklaracja o należnych kwotach VAT od wewnątrzwsp ólnotowego nabycia paliw DESCRIPTION:Taxpayers making intra-Community acquisitions of motor fuels l isted in art. 103 ust. 5aa — aviation and motor spirit\, LPG\, gas oils\, heating oils\, jet fuels\, liquid fuels and biofuels. Filed with the hea d of the tax office competent for excise\; where art. 17a applies\, the p łatnik files.\nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-14-paliwa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-od-gier-2028-08-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280810 DTEND;VALUE=DATE:20280811 SUMMARY:Poland: Podatek od gier — deklaracja i wpłata (gambling tax) DESCRIPTION:Operators liable to Polish gambling tax. The monthly declarati on and payment are due by the 10th of the month following — the only recu rring Polish indirect-tax date that is neither the 25th nor the 5th. Numb er games additionally carry wpłaty dzienne\, due within 10 days of the dr aw (art. 75 ust. 3).\nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypos politej Polskiej — https://dziennikustaw.gov.pl/D2025000059501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-od-gier TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7m-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: JPK_V7M — miesięczna deklaracja VAT z ewidencją DESCRIPTION:The default cadence for every art. 15 taxable person not on th e quarterly track. The declaration and the records (ewidencja) are transm itted together as one JPK file (art. 99 ust. 11c\, art. 109 ust. 3b). Pay ment shares this date under art. 103 ust. 1\, so there is no separate VAT payment row.\nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verifie d: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-jpk-v7k-ewidencja-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: JPK_V7K — ewidencja za 1. i 2. miesiąc kwartału (records-o nly filing) DESCRIPTION:Every quarterly VAT filer. The VAT records (ewidencja) for the FIRST and SECOND month of each quarter must be transmitted by the 25th o f the month following each of them\, separately from and in addition to t he quarterly declaration. The third month's records go with the declarati on\, so this row deliberately covers only months 1 and 2 of each quarter. \nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-jpk-v7k-ewidencja TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-ue-informacja-podsumowujaca-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: Informacja podsumowująca VAT-UE (recapitulative statement) DESCRIPTION:Art. 15 taxable persons registered as podatnicy VAT UE\, and n on-taxable legal persons so registered\, for intra-Community supplies and acquisitions of goods\, intra-Community services and call-off stock move ments. A tax representative appointed under art. 18d ust. 1 files for the supplies it is authorised to settle. MONTHLY IS THE ONLY CADENCE — there is no quarterly option. No statement is due for a month with no qualifyi ng transaction.\nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolit ej Polskiej — https://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-ue-informacja- podsumowujaca TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-8-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: VAT-8 — deklaracja dla wewnątrzwspólnotowych nabyć (non-VA T-czynni) DESCRIPTION:Art. 15 taxable persons who are NOT registered as podatnicy VA T czynni\, and non-taxable legal persons\, once the value of their intra- Community acquisitions crosses the art. 10 ust. 1 pkt 2 threshold or they opt in under art. 10 ust. 6. A tax representative appointed under art. 1 8d ust. 1 is on the same monthly cycle (art. 99 ust. 8a).\nPeriod: July 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-8 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-9m-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: VAT-9M — deklaracja dla importu usług i dostaw objętych od wrotnym obciążeniem DESCRIPTION:Reverse-charge recipients under art. 17 ust. 1 pkt 4 and 5 — i mported services and supplies by non-established suppliers — who have no other VAT filing duty. Due only for a month in which a tax obligation aro se\, so there are no nil filings.\nPeriod: July 2028\nSource: Dziennik Us taw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20250000775 01.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-9m TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc4-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: AKC-4 — miesięczna deklaracja akcyzowa i zapłata akcyzy DESCRIPTION:Excise taxpayers generally\, for the month in which the tax ob ligation arose\, or where duty suspension applied\, the month in which th e suspension ended and the liability arose. The same 25th-of-following-mo nth rule governs electricity (art. 24 ust. 1\, keyed to the month the con tractual or invoice payment term expired rather than the supply)\, dried tobacco (art. 24a)\, gas products (art. 24b ust. 1) and vaporiser part-se ts (art. 24ba). Electronic filing is compulsory except for natural person s not in business.\nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospo litej Polskiej — https://dziennikustaw.gov.pl/D2026000041201.pdf\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-wyroby-weglowe-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: Akcyza od wyrobów węglowych — deklaracja i zapłata DESCRIPTION:Taxpayers liable to excise on coal products. Due one month lat er than every other Polish excise obligation: the 25th day falling in the SECOND month from the month in which the tax obligation arose.\nPeriod: June 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzi ennikustaw.gov.pl/D2026000041201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-wyroby-wegl owe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-akcyza-akc-kz-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: AKC-KZ — kwartalna deklaracja dla wyrobów zwolnionych i ze rostawkowych DESCRIPTION:Taxpayers handling excise goods EXEMPT from duty (excluding pa rtial exemptions\, refunds\, exempted losses and total destruction under art. 30 ust. 3) or listed in annex 2 and zero-rated. Due by the 25th day of the SECOND month following the quarter — so Q1 falls due 25 May\, Q2 2 5 August\, Q3 25 November and Q4 25 February. No payment attaches\, becau se the goods are exempt or zero-rated.\nPeriod: Q2 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dziennikustaw.gov.pl/D20260000 41201.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-akcyza-akc-kz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-podatek-sprzedaz-detaliczna-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: PSD-1 — deklaracja podatku od sprzedaży detalicznej DESCRIPTION:Retailers whose monthly retail revenue EXCEEDS PLN 17\,000\,00 0 — below that no return is filed at all\, not even a nil one. The base i s the monthly excess over PLN 17\,000\,000\; the rate is 0.8% on the base up to PLN 170\,000\,000 and 1.4% on the excess above it.\nPeriod: July 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2023000014801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-podatek-sprzedaz-d etaliczna TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-cukrowa-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: Opłata cukrowa — informacja i wpłata (sugar levy) DESCRIPTION:Persons introducing sugar-sweetened beverages onto the domesti c market. Electronic information and payment are both due by the 25th of the month following the month the information relates to.\nPeriod: July 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000014901.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-cukrowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-oplata-paliwowa-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Poland: Opłata paliwowa — informacja i wpłata (fuel levy) DESCRIPTION:Persons liable to the fuel levy on motor fuels and gas\, which rides the excise apparatus and is paid to the excise account. Informatio n and payment are due by the 25th of the month following.\nPeriod: July 2 028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — https://dzienniku staw.gov.pl/D2026000021801.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-oplata-paliwowa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-vat-11-okazjonalna-dostawa-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Poland: VAT-11 — deklaracja dla okazjonalnej dostawy nowego środka transportu DESCRIPTION:Persons treated as taxable under art. 16 by reason of an occas ional intra-Community supply of a new means of transport. Due by the LAST day of the month following the month in which the tax obligation arose.\ nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — ht tps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-vat-11-okazjonalna -dostawa TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pl-ioss-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Poland: Deklaracja VAT — procedura importu (IOSS) DESCRIPTION:Businesses using the IOSS import scheme with Poland as their m ember state of identification\, for distance sales of imported goods in c onsignments not exceeding EUR 150. Filed by the taxable person\, or by th e intermediary (pośrednik) where one is appointed. Nil returns still due. \nPeriod: July 2028\nSource: Dziennik Ustaw Rzeczypospolitej Polskiej — h ttps://dziennikustaw.gov.pl/D2025000077501.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/poland#pl-ioss TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR