Poland mandates electronic filing of corporate tax books for all firms

Poland is extending the mandatory electronic submission of accounting records through the JPK CIT system. The law, signed by the President in June, requires companies to send their books in XML files (JPK_KR_PD for accounting books and JPK_ST_KR for fixed‑asset registers) to the tax authority by the seventh month after the fiscal year. The rollout begins in 2025 for large CIT taxpayers and capital groups, expands to other corporate taxpayers in 2026, and will cover all remaining CIT entities by 2028.

The new obligation aims to tighten tax oversight and improve transparency. It applies first to large firms with revenues over €50 million, then to other corporate taxpayers, and eventually to PIT taxpayers and flat‑rate entities. The Ministry of Finance has noted that roughly 60 % of firms are not yet prepared for the change, highlighting a significant compliance challenge for Polish businesses.