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Was sich in Polen am 1. Januar 2027 ändert

Mehrere Compliance-Fristen fallen in Polen auf denselben Tag. Hier erfahren Sie, was sich am 1. Januar 2027 ändert und was Ihr Unternehmen dafür jeweils tun muss.

Was sich an diesem Datum ändert

Rechtsakt	Frist
PolenPoland JPK_CIT / JPK_KR_PD (structured accounting books)	Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers From fiscal years starting after 31 December 2026, all remaining 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, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records. Confirm which JPK_CIT phase applies to your entity based on your 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 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 accordingly. Details →
PolenPoland KSeF	Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors. Micro-firms: choose a free or low-cost KSeF-compatible invoicing app (the Ministry's own e-mikrofirma tool works) and obtain authentication before January 2027. Everyone else: audit your 2026 KSeF invoices for errors before penalties apply. Details →
PolenPoland minimum wage	Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026 The Polish government has proposed a 2027 minimum monthly wage of PLN 4,950 gross (up from PLN 4,806 in 2026) and a minimum hourly rate of PLN 32.30, after trade unions sought PLN 5,200 and employer groups sought a smaller rise; the Council of Ministers must issue the final regulation no later than 15 September 2026. Budget 2027 payroll around the proposed PLN 4,950 monthly / PLN 32.30 hourly floor (the legal minimum the government can set), and check gov.pl/web/rodzina or the Journal of Laws in the coming weeks for the final Council of Ministers regulation confirming the exact 2027 figures before finalising payroll systems. Details →

Rechtsakt

Frist

PolenPoland JPK_CIT / JPK_KR_PD (structured accounting books)

Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers

From fiscal years starting after 31 December 2026, all remaining 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, alongside the JPK_ST_KR fixed-asset register, completing the phased digitalisation of corporate accounting records.

Confirm which JPK_CIT phase applies to your entity based on your 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 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 accordingly.

Details →

PolenPoland KSeF

Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start

Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors.

Micro-firms: choose a free or low-cost KSeF-compatible invoicing app (the Ministry's own e-mikrofirma tool works) and obtain authentication before January 2027. Everyone else: audit your 2026 KSeF invoices for errors before penalties apply.

Details →

PolenPoland minimum wage

Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026

The Polish government has proposed a 2027 minimum monthly wage of PLN 4,950 gross (up from PLN 4,806 in 2026) and a minimum hourly rate of PLN 32.30, after trade unions sought PLN 5,200 and employer groups sought a smaller rise; the Council of Ministers must issue the final regulation no later than 15 September 2026.

Budget 2027 payroll around the proposed PLN 4,950 monthly / PLN 32.30 hourly floor (the legal minimum the government can set), and check gov.pl/web/rodzina or the Journal of Laws in the coming weeks for the final Council of Ministers regulation confirming the exact 2027 figures before finalising payroll systems.

Details →

PolenPoland JPK_CIT / JPK_KR_PD (structured accounting books)