Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Anmärkning om datumet: Updated 2026-09-09: primary-source-confirmed via api.sejm.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 provision. The submission deadline for the structured accounting books is no longer tied to the CIT-8 filing deadline; it is now "do końca siódmego miesiąca 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 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 around 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-commerce sp. z o.o. already filing JPK_V7M) plausibly falls into the EARLIER "other 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 with no extractable article text) and is flagged for a follow-up audit rather than guessed at.
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Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
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.
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.
Källor
- podatki.gov.pl – Jednolity Plik Kontrolny (JPK) (www.podatki.gov.pl)
- Crowe Poland – New JPK structures and deadlines (www.crowe.com)
- api.sejm.gov.pl – Ustawa z dnia 15 maja 2026 r. o zmianie ustawy o CIT (Dz.U. 2026 poz. 779), JPK_CIT 7-month deadline (api.sejm.gov.pl)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.