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:20260908T121326Z
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\nKam taikoma: Polish CIT taxpayers\
 , including smaller companies and non-legal-person entities keeping accoun
 ting books\, not already brought into scope by the 2025 (large taxpayers/t
 ax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases.\n\
 nKą daryti: Confirm which JPK_CIT phase applies to your entity based on y
 our CIT-payer category\, and check that your accounting software can expor
 t the JPK_KR_PD and JPK_ST_KR structures (which also carry KSeF invoice nu
 mbers and counterparty NIP data). Plan for your first structured submissio
 n alongside your CIT-8 return for the relevant fiscal year.\n\nSankcijos: 
 Standard Tax Ordinance (Ordynacja podatkowa) penalties for late or incorre
 ct JPK filings\, plus increased tax-audit exposure since the tax authority
  can cross-check JPK_KR_PD data against KSeF invoices.\n\nPastaba dėl dat
 os: Phased rollout under the amended CIT Act: from tax years starting afte
 r 31 December 2024\, the largest taxpayers and tax capital groups (2024 re
 venue over EUR 50 million) had to keep accounting books in JPK_KR_PD struc
 ture (first files submitted in 2026 for FY2025)\; from tax years starting 
 after 31 December 2025\, other CIT payers already obligated to file JPK_VA
 T followed\; from tax years starting after 31 December 2026 (i.e. from 1 J
 anuary 2027)\, the remaining CIT taxpayers and non-legal-person entities k
 eeping accounting books join. Files are submitted together with the annual
  CIT-8 return\, so first filings under each phase land the following sprin
 g.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-jpk-cit-f
 inal-phase-2027
URL:https://eudeadlines.eu/lt/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