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:20261025T062328Z
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 (note: VAT-registered CIT payers may already be
  in an earlier phase than this entry's 2027 date -- see dateNote)\, and ch
 eck that your accounting software can export the JPK_KR_PD and JPK_ST_KR s
 tructures (which also carry KSeF invoice numbers and counterparty NIP data
 ). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, the fir
 st structured submission is due by the end of the 7th month after the rele
 vant fiscal year ends (not alongside CIT-8 as before) -- plan accordingly.
 \n\nPenalty: Standard Tax Ordinance (Ordynacja podatkowa) penalties for la
 te or incorrect JPK filings\, plus increased tax-audit exposure since the 
 tax authority can cross-check JPK_KR_PD data against KSeF invoices.\n\nNot
 e: Updated 2026-09-09: primary-source-confirmed via api.sejm.gov.pl -- the
  Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779)\, in force 2026-07-01
 \, amended the CIT Act's JPK_CIT submission-deadline provision. The submis
 sion deadline for the structured accounting books is no longer tied to the
  CIT-8 filing deadline\; it is now "do końca siódmego miesiąca po zako
 ńczeniu roku podatkowego" (the end of the 7th month after the tax year en
 ds) -- e.g. 31 July for a calendar-year filer\, not ~31 March. This entry'
 s 2027-01-01 date still correctly marks when the final phase (remaining CI
 T taxpayers) becomes obligated to keep the books electronically\, but the 
 first SUBMISSION under that phase now falls around 31 July 2028 (7 months 
 after the FY2027 year-end)\, not alongside CIT-8 the following spring. Sep
 arately: this entry only models the final (2027) phase. A small VAT-regist
 ered CIT taxpayer (e.g. a small SaaS or e-commerce sp. z o.o. already fili
 ng JPK_V7M) plausibly falls into the EARLIER "other CIT payers already obl
 igated to file JPK_VAT" phase (tax years starting after 31 Dec 2025\, i.e.
  FY2026)\, which is not represented by a separate dataset entry -- this ph
 ase-2 gap could not be independently confirmed to primary-source standard 
 this session (podatki.gov.pl's JPK page loaded with no extractable article
  text) and is flagged for a follow-up audit rather than guessed at.\n\nSta
 tus: Confirmed\nhttps://eudeadlines.eu/deadline/pl-jpk-cit-final-phase-202
 7
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