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:20261025T072020Z
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 (note: VAT-registered CIT payers may already be in 
 an earlier phase than this entry's 2027 date -- see dateNote)\, and check 
 that your accounting software can export the JPK_KR_PD and JPK_ST_KR struc
 tures (which also carry KSeF invoice numbers and counterparty NIP data). S
 ince the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, the first s
 tructured submission is due by the end of the 7th month after the relevant
  fiscal year ends (not alongside CIT-8 as before) -- plan accordingly.\n\n
 Sankcijos: Standard Tax Ordinance (Ordynacja podatkowa) penalties for late
  or incorrect JPK filings\, plus increased tax-audit exposure since the ta
 x authority can cross-check JPK_KR_PD data against KSeF invoices.\n\nPasta
 ba dėl datos: Updated 2026-09-09: primary-source-confirmed via api.sejm.g
 ov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 779)\, in forc
 e 2026-07-01\, amended the CIT Act's JPK_CIT submission-deadline provision
 . The submission deadline for the structured accounting books is no longer
  tied to the CIT-8 filing deadline\; it is now "do końca siódmego miesi
 ąca po zakończeniu roku podatkowego" (the end of the 7th month after the
  tax year ends) -- 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 CIT taxpayers) becomes obligated to keep the books electronicall
 y\, but the first SUBMISSION under that phase now falls around 31 July 202
 8 (7 months after the FY2027 year-end)\, not alongside CIT-8 the following
  spring. Separately: this entry only models the final (2027) phase. A smal
 l 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 payers
  already obligated to file JPK_VAT" phase (tax years starting after 31 Dec
  2025\, i.e. FY2026)\, which is not represented by a separate dataset entr
 y -- this phase-2 gap could not be independently confirmed to primary-sour
 ce standard this session (podatki.gov.pl's JPK page loaded with no extract
 able article text) and is flagged for a follow-up audit rather than guesse
 d at.\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-jpk-ci
 t-final-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