BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:pl-jpk-cit-final-phase-2027@eudeadlines.eu
DTSTAMP:20260908T121355Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Poland: J
 PK_CIT digital accounting-books reporting becomes mandatory for remaining 
 CIT taxpayers
DESCRIPTION:From fiscal years starting after 31 December 2026\, all remaini
 ng CIT taxpayers in Poland (those not already captured by the 2025 or 2026
  phases) must keep their statutory accounting books in electronic form and
  submit them to the tax office in the JPK_KR_PD structured format\, alongs
 ide the JPK_ST_KR fixed-asset register\, completing the phased digitalisat
 ion of corporate accounting records.\n\nWho is affected: Polish CIT taxpay
 ers\, including smaller companies and non-legal-person entities keeping ac
 counting books\, not already brought into scope by the 2025 (large taxpaye
 rs/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases
 .\n\nWhat to do: Confirm which JPK_CIT phase applies to your entity based 
 on your CIT-payer category\, and check that your accounting software can e
 xport the JPK_KR_PD and JPK_ST_KR structures (which also carry KSeF invoic
 e numbers and counterparty NIP data). Plan for your first structured submi
 ssion alongside your CIT-8 return for the relevant fiscal year.\n\nPenalty
 : Standard Tax Ordinance (Ordynacja podatkowa) penalties for late or incor
 rect JPK filings\, plus increased tax-audit exposure since the tax authori
 ty can cross-check JPK_KR_PD data against KSeF invoices.\n\nNote: Phased r
 ollout under the amended CIT Act: from tax years starting after 31 Decembe
 r 2024\, the largest taxpayers and tax capital groups (2024 revenue over E
 UR 50 million) had to keep accounting books in JPK_KR_PD structure (first 
 files submitted in 2026 for FY2025)\; from tax years starting after 31 Dec
 ember 2025\, other CIT payers already obligated to file JPK_VAT followed\;
  from tax years starting after 31 December 2026 (i.e. from 1 January 2027)
 \, the remaining CIT taxpayers and non-legal-person entities keeping accou
 nting books join. Files are submitted together with the annual CIT-8 retur
 n\, so first filings under each phase land the following spring.\n\nStatus
 : Confirmed\nhttps://eudeadlines.eu/deadline/pl-jpk-cit-final-phase-2027
URL:https://eudeadlines.eu/deadline/pl-jpk-cit-final-phase-2027
CATEGORIES:PL,Poland JPK_CIT / JPK_KR_PD (structured accounting books)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Polan
 d: JPK_CIT digital accounting-books reporting becomes mandatory for remain
 ing CIT taxpayers — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland JPK_CIT / JPK_KR_PD (structured accounting books): Polan
 d: JPK_CIT digital accounting-books reporting becomes mandatory for remain
 ing CIT taxpayers — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR