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