Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Hinweis zum Datum: Phased rollout under the amended CIT Act: from tax years starting after 31 December 2024, the largest taxpayers and tax capital groups (2024 revenue over EUR 50 million) had to keep accounting books in JPK_KR_PD structure (first files submitted in 2026 for FY2025); from tax years starting after 31 December 2025, other CIT payers already obligated to file JPK_VAT followed; from tax years starting after 31 December 2026 (i.e. from 1 January 2027), the remaining CIT taxpayers and non-legal-person entities keeping accounting books join. Files are submitted together with the annual CIT-8 return, so first filings under each phase land the following spring.
Was sich ändert
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.
Wer betroffen ist
Polish CIT taxpayers, including smaller companies and non-legal-person entities keeping accounting books, not already brought into scope by the 2025 (large taxpayers/tax capital groups) or 2026 (other JPK_VAT-obligated CIT payers) phases.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen
Was zu tun ist
Confirm which JPK_CIT phase applies to your entity based on your CIT-payer category, 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). Plan for your first structured submission alongside your CIT-8 return for the relevant fiscal year.
Sanktion
Standard Tax Ordinance (Ordynacja podatkowa) penalties for late or incorrect JPK filings, plus increased tax-audit exposure since the tax authority can cross-check JPK_KR_PD data against KSeF invoices.
Quellen
- podatki.gov.pl – Jednolity Plik Kontrolny (JPK) (www.podatki.gov.pl)
- Crowe Poland – New JPK structures and deadlines (www.crowe.com)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.