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:20261025T071058Z
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\nUz ko tas attiecas: Polish CIT tax
 payers\, including smaller companies and non-legal-person entities keeping
  accounting books\, not already brought into scope by the 2025 (large taxp
 ayers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) pha
 ses.\n\nKas jādara: Confirm which JPK_CIT phase applies to your entity ba
 sed on your CIT-payer category (note: VAT-registered CIT payers may alread
 y be in an earlier phase than this entry's 2027 date -- see dateNote)\, an
 d check that your accounting software can export the JPK_KR_PD and JPK_ST_
 KR structures (which also carry KSeF invoice numbers and counterparty NIP 
 data). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, the
  first structured submission is due by the end of the 7th month after the 
 relevant fiscal year ends (not alongside CIT-8 as before) -- plan accordin
 gly.\n\nSods: Standard Tax Ordinance (Ordynacja podatkowa) penalties for l
 ate or incorrect JPK filings\, plus increased tax-audit exposure since the
  tax authority can cross-check JPK_KR_PD data against KSeF invoices.\n\nPi
 ezīme par datumu: Updated 2026-09-09: primary-source-confirmed via api.se
 jm.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 provi
 sion. The submission deadline for the structured accounting books is no lo
 nger tied to the CIT-8 filing deadline\; it is now "do końca siódmego mi
 esiąca 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 Mar
 ch. This entry's 2027-01-01 date still correctly marks when the final phas
 e (remaining CIT taxpayers) becomes obligated to keep the books electronic
 ally\, 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 follow
 ing spring. Separately: this entry only models the final (2027) phase. A s
 mall 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 pay
 ers 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 e
 ntry -- this phase-2 gap could not be independently confirmed to primary-s
 ource standard this session (podatki.gov.pl's JPK page loaded with no extr
 actable article text) and is flagged for a follow-up audit rather than gue
 ssed at.\n\nStatus: Apstiprināts\nhttps://eudeadlines.eu/lv/deadline/pl-j
 pk-cit-final-phase-2027
URL:https://eudeadlines.eu/lv/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