JPK_CIT from 2026 — Who's Affected and How to Prepare for New Reporting

JPK_CIT — New Reporting Obligation

JPK_CIT (Standard Audit File for CIT) is the next step in digitizing Poland's tax system. After the success of JPK_VAT, the Ministry of Finance is extending electronic reporting to corporate income tax.

Who's Affected in 2026?

• From 2025 — CIT taxpayers with revenue above EUR 50M and tax groups
• From 2026 — all other CIT taxpayers with accounting books, including smaller limited liability companies

What Data Is Required?

JPK_KR_PD — Accounting Books with Tax Data

Journal entries, account balances, and detailed postings with tax markers (tax revenue, deductible cost, neutral position).

JPK_ST — Fixed Assets

Complete register of fixed assets with values, depreciation methods and rates, and dates.

Filing Deadlines

JPK_CIT is filed together with the CIT-8 annual return — by the end of the 3rd month after the tax year ends. For smaller companies: March 31, 2027 (for 2026 data).

How to Prepare

• Verify your accounting software supports JPK_CIT structures
• Review your chart of accounts for clear tax/non-tax categorization
• Ensure fixed asset records are complete
• Train your accounting team on tax markers

Need help implementing JPK_CIT? Contact us.