Polish Companies Unprepared for Mandatory JPK_CIT Tax Filings in 2026

From 2026, corporate taxpayers in Poland must submit a monthly electronic file known as JPK_CIT (JPK_KR_PD) to the tax authority. The file contains detailed accounting data, including balances, transaction records and information on temporary and permanent tax‑accounting differences. The requirement follows a 2025 rule that all corporate accounting be kept on computer programs.

A June survey by Grant Thornton found that almost 60 % of Polish corporations are not ready to meet the new filing obligation, citing the burden of multiple digitalisation projects such as the national e‑invoicing system. The lack of preparation could delay compliance and increase scrutiny by tax inspectors.