JPK_CIT

The introduction of the new financial reporting framework in Poland, referred to as JPK_CIT, represents a significant milestone in enhancing the efficiency and transparency of tax compliance processes for corporate taxpayers.

Polish businesses are entering the next phase of digitalization in their interactions with tax authorities. As part of the Ministry of Finance’s continued digital transformation strategy—which has already encompassed the digitization of PIT and VAT settlements—the scope of these efforts has now been extended to cover corporate income tax (CIT). The new regulatory framework introduces a mandatory submission of the Standard Audit File for CIT (JPK_CIT), aimed at streamlining and harmonizing tax reporting obligations.

The implementation of the JPK_CIT requirement will follow a phased approach, determined by the size of the taxpayer and their classification. This gradual rollout is intended to facilitate a smooth transition for businesses and to provide adequate time for adjustment and compliance readiness.

In response to these regulatory developments, our company has developed dedicated ERP system solutions to support full alignment with the new reporting obligations. We strongly recommend that entities subject to the JPK_CIT requirement conduct a timely review of their system configurations to ensure technical and procedural compliance with the forthcoming regulations.

Following the amendments introduced by the Ministry of Finance at the beginning of 2026, the obligation to report JPK_CIT (electronic accounting books) has undergone a significant evolution aimed at facilitating taxpayers’ implementation of the new requirements.

Taxpayers have been granted additional time to submit JPK_CIT files to the tax authorities. Under the Regulation of the Ministry of Finance signed in February 2026, the first submission for the 2025 tax year has been postponed, meaning that taxpayers are not required to rush the process in the first months of the year. JPK_CIT (including the JPK_KR_PD and JPK_ST_KR structures) will be submitted for the first time in 2026 (for the 2025 tax year) by the deadline for filing the annual CIT-8 return. For entities whose tax year corresponds to the calendar year, this effectively extends the deadline to 31 July 2026.

The reporting obligation is being introduced in stages. In subsequent phases, the JPK-CIT/PIT requirement will apply to nearly all entities maintaining accounting books.

Should you require assistance in preparing for these new compliance obligations, we invite you to contact our team for professional support.