[CLSTR]
< Back to situation

[REVISION HISTORY]

Poland mandatory JPK_CIT tax filing

Updated 2 times since CLSTR started tracking revisions of this situation.

What changed

2026-07-30 04:31 UTC → 2026-08-03 07:33 UTC · added removed

Poland’s Ministry of Finance has mandated that corporate taxpayers submit their accounting books in a standardized electronic format (JPK_CIT) – specifically JPK_KR_PD and JPK_ST_KR – continues to roll out the mandatory electronic filing of corporate tax authority. books through the JPK_CIT system. The first deadline for large firms is 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 which smaller companies 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 follow join in later phases. 2026, and all remaining CIT entities are slated to comply by 2028. The new reporting system scope will provide detailed, machine‑readable financial data to facilitate auditing, requiring firms later extend to redesign accounting processes, update chart‑of‑accounts plans PIT taxpayers and ensure data completeness. flat‑rate entities. A survey conducted in June 2026 indicated that nearly 60 % of Polish corporations were not ready for the requirement, citing the burden of multiple digitalisation projects such as the national e‑invoicing system. This lack of preparation could delay compliance and increase scrutiny by tax inspectors. The filing requirement centres on two XML‑based files: JPK_KR_PD, which carries data extracted from accounting books, and JPK_ST_KR, which reports the register of fixed assets and intangible assets. The tax administration will use these files to analyse accounting information more efficiently. Respondents reiterated in the latest survey confirm late July and early August shows that about roughly 60 % remain of Polish companies are still unprepared, noting the citing simultaneous need to implement implementation of the KSeF e‑invoicing system, prepare annual balances balance‑sheet preparation, and undergo audits, all of which raise costs. audit requirements. No reimbursement for IT‑system adaptation the required IT and accounting upgrades has been offered, though officials argue maintain the changes will improve tax oversight and ultimately benefit both the tax authority and businesses.

Versions

  1. 2026-08-03 07:33 UTC Poland mandatory JPK_CIT tax filing
  2. 2026-07-30 04:31 UTC Poland mandatory JPK_CIT tax filing
  3. 2026-07-30 03:24 UTC Poland mandatory JPK_CIT tax filing

Only revisions since CLSTR began indexing content versions appear here. Select a version to see what changed compared to the one before it.