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:20261025T070230Z
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\nVem som berörs: 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\nVad du ska göra: Confirm which JPK_CIT phase applies to your entity 
 based on your CIT-payer category (note: VAT-registered CIT payers may alre
 ady 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_S
 T_KR structures (which also carry KSeF invoice numbers and counterparty NI
 P data). Since the 15 May 2026 CIT Act amendment (in force 2026-07-01)\, t
 he first structured submission is due by the end of the 7th month after th
 e relevant fiscal year ends (not alongside CIT-8 as before) -- plan accord
 ingly.\n\nSanktion: Standard Tax Ordinance (Ordynacja podatkowa) penalties
  for late or incorrect JPK filings\, plus increased tax-audit exposure sin
 ce the tax authority can cross-check JPK_KR_PD data against KSeF invoices.
 \n\nAnmärkning om datumet: Updated 2026-09-09: primary-source-confirmed v
 ia api.sejm.gov.pl -- the Ustawa z dnia 15 maja 2026 r. (Dz.U. 2026 poz. 7
 79)\, in force 2026-07-01\, amended the CIT Act's JPK_CIT submission-deadl
 ine provision. The submission deadline for the structured accounting books
  is no longer tied to the CIT-8 filing deadline\; it is now "do końca si
 ódmego miesiąca po zakończeniu roku podatkowego" (the end of the 7th mo
 nth after the tax year ends) -- e.g. 31 July for a calendar-year filer\, n
 ot ~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 
 electronically\, but the first SUBMISSION under that phase now falls aroun
 d 31 July 2028 (7 months after the FY2027 year-end)\, not alongside CIT-8 
 the following spring. Separately: this entry only models the final (2027) 
 phase. A small VAT-registered CIT taxpayer (e.g. a small SaaS or e-commerc
 e sp. z o.o. already filing JPK_V7M) plausibly falls into the EARLIER "oth
 er 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 entry -- this phase-2 gap could not be independently confirmed to
  primary-source standard this session (podatki.gov.pl's JPK page loaded wi
 th no extractable article text) and is flagged for a follow-up audit rathe
 r than guessed at.\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadli
 ne/pl-jpk-cit-final-phase-2027
URL:https://eudeadlines.eu/sv/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