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:20261025T072024Z
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\nQui est concerné: Polish CIT taxp
 ayers\, including smaller companies and non-legal-person entities keeping 
 accounting books\, not already brought into scope by the 2025 (large taxpa
 yers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phas
 es.\n\nQue faire: Confirm which JPK_CIT phase applies to your entity based
  on your CIT-payer category (note: VAT-registered CIT payers may already b
 e in an earlier phase than this entry's 2027 date -- see dateNote)\, and c
 heck that your accounting software can export the JPK_KR_PD and JPK_ST_KR 
 structures (which also carry KSeF invoice numbers and counterparty NIP dat
 a). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, the fi
 rst structured submission is due by the end of the 7th month after the rel
 evant fiscal year ends (not alongside CIT-8 as before) -- plan accordingly
 .\n\nSanction: Standard Tax Ordinance (Ordynacja podatkowa) penalties for 
 late or incorrect JPK filings\, plus increased tax-audit exposure since th
 e tax authority can cross-check JPK_KR_PD data against KSeF invoices.\n\nN
 ote sur la date : Updated 2026-09-09: primary-source-confirmed via api.sej
 m.gov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779)\, in f
 orce 2026-07-01\, amended the CIT Act's JPK_CIT submission-deadline provis
 ion. The submission deadline for the structured accounting books is no lon
 ger tied to the CIT-8 filing deadline\; it is now "do końca siódmego mie
 siąca po zakończeniu roku podatkowego" (the end of the 7th month after t
 he tax year ends) -- e.g. 31 July for a calendar-year filer\, not ~31 Marc
 h. This entry's 2027-01-01 date still correctly marks when the final phase
  (remaining CIT taxpayers) becomes obligated to keep the books electronica
 lly\, but the first SUBMISSION under that phase now falls around 31 July 2
 028 (7 months after the FY2027 year-end)\, not alongside CIT-8 the followi
 ng spring. Separately: this entry only models the final (2027) phase. A sm
 all VAT-registered CIT taxpayer (e.g. a small SaaS or e-commerce sp. z o.o
 . already filing JPK_V7M) plausibly falls into the EARLIER "other CIT paye
 rs already obligated to file JPK_VAT" phase (tax years starting after 31 D
 ec 2025\, i.e. FY2026)\, which is not represented by a separate dataset en
 try -- this phase-2 gap could not be independently confirmed to primary-so
 urce standard this session (podatki.gov.pl's JPK page loaded with no extra
 ctable article text) and is flagged for a follow-up audit rather than gues
 sed at.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/pl-jpk-c
 it-final-phase-2027
URL:https://eudeadlines.eu/fr/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