# Poland mandatory JPK_CIT tax filing

> Live situation record from CLSTR: https://clstr.news/situations/poland-mandatory-jpk-cit-tax-filing
> Updated: 2026-08-02T01:27:04.000Z. Sources: 13. Developments: 3.

Poland’s Ministry of Finance continues to roll out the mandatory electronic filing of corporate tax books through the JPK_CIT system. The first deadline for large firms and capital groups remains 31 July 2026, with the filing required in XML files (JPK_KR_PD for accounting books and JPK_ST_KR for fixed‑asset registers) no later than the seventh month after the fiscal year. A law signed by the President in June formalises a phased expansion: large CIT taxpayers began the 2025 rollout, other corporate taxpayers will join in 2026, and all remaining CIT entities are slated to comply by 2028. The scope will later extend to PIT taxpayers and flat‑rate entities.

A survey conducted in June 2026 and reiterated in late July and early August shows that roughly 60 % of Polish companies are still unprepared, citing simultaneous implementation of the KSeF e‑invoicing system, balance‑sheet preparation, and audit requirements. No reimbursement for the required IT and accounting upgrades has been offered, though officials maintain the changes will improve tax oversight and ultimately benefit both the tax authority and businesses.

## Claims

- JPK_CIT requires companies to submit the JPK_KR_PD file containing accounting book data. (single source)
- JPK_CIT requires companies to submit the JPK_ST_KR file covering fixed assets and intangible assets. (single source)
- The new JPK_CIT reporting obligations initially target large corporate taxpayers and capital groups, later extending to smaller entities. (single source)
- The tax administration will use the submitted JPK files to analyse accounting data. (single source)
- A survey indicates that 60 % of Polish companies are not ready to fulfill the JPK_CIT reporting requirement. (single source)
- Companies must adapt their IT and accounting systems for JPK_CIT while also handling KSeF e‑invoicing, annual balances, and audits. (single source)
- No cost reimbursement is provided to companies for implementing JPK_CIT. (single source)

## Timeline

### 2026-08-02: Poland mandates electronic filing of corporate tax books for all firms

Poland will require all companies to file accounting books electronically via JPK CIT, starting with large firms in 2025 and expanding to all by 2028, to improve tax oversight.

2 sources. https://clstr.news/cluster/poland-mandates-electronic-filing-of-corporate-tax-books-for-all-firms

### 2026-07-29: Polish companies must adopt new JPK_CIT electronic tax reporting

Polish firms must submit new JPK_CIT electronic tax reports, but a survey finds 60% are unprepared amid costly, simultaneous KSeF and audit obligations.

4 sources. https://clstr.news/cluster/polish-companies-protest-rapid-jpk-cit-implementation

### 2026-07-23: Polish Companies Unprepared for Mandatory JPK_CIT Tax Filings in 2026

Poland will require corporate taxpayers to file monthly JPK_CIT electronic reports from 2026; a recent survey shows nearly 60 % of firms are not prepared.

8 sources. https://clstr.news/cluster/polish-companies-unprepared-for-mandatory-jpk-cit-tax-filings-in-2026

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Cite as: Poland mandatory JPK_CIT tax filing. CLSTR, https://clstr.news/situations/poland-mandatory-jpk-cit-tax-filing