2026 is not only the year of mandatory KSeF. An equally significant change concerns JPK CIT reporting — Poland's Standard Audit File for corporate income tax. From January 1, 2026, this obligation has been significantly expanded to cover most CIT taxpayers in Poland.

What is JPK CIT?

JPK CIT requires businesses to maintain accounting ledgers exclusively in electronic form and submit them in a structured format to the head of their tax office. Reporting consists of two separate files:

  • JPK_KR_PD — data from accounting ledgers including CIT settlement.
  • JPK_ST_KR — register of fixed assets and intangible assets.

These files must be generated in XML format compliant with the logical structures defined by the Ministry of Finance.

Implementation timeline — three stages

The JPK CIT obligation is being rolled out gradually:

Stage 1 — from January 1, 2025

The obligation applies only to:

  • Tax Capital Groups (PGK),
  • CIT taxpayers whose revenue in the previous tax year exceeded EUR 50 million.

Stage 2 — from January 1, 2026

The obligation is extended to:

  • CIT taxpayers and partnerships that are required to file JPK_V7M (monthly VAT returns),
  • PIT taxpayers maintaining accounting ledgers who file JPK_V7M.

This is the key stage — it covers the vast majority of medium and large businesses in Poland.

Stage 3 — from January 1, 2027

The obligation will cover remaining taxpayers:

  • small CIT taxpayers filing quarterly VAT returns,
  • CIT taxpayers exempt from VAT,
  • remaining partnerships.

Important change — deadline moved to July 2026

Originally, the deadline for submitting the first JPK CIT report for the 2025 tax year was March 31, 2026 — coinciding with the CIT-8 return deadline. However, the Ministry of Finance has decided to extend the JPK CIT reporting deadline to July 31, 2026 for taxpayers whose tax year aligns with the calendar year.

Note: The extension applies only to JPK CIT reporting. The deadline for filing the CIT-8 tax return for 2025 remains unchanged at March 31, 2026.

Who is exempt?

The following entities are exempt from JPK CIT reporting:

  • taxpayers fully exempt from CIT (except family foundations, which are subject to the obligation),
  • entities maintaining simplified revenue and expense records.

How to prepare

Businesses subject to the obligation from 2026 should take the following steps:

  • Verify accounting software — ensure your financial and accounting system supports generating JPK_KR_PD and JPK_ST_KR files in the required XML format.
  • Complete fixed asset data — the fixed assets register (JPK_ST_KR) requires complete and accurate data. Verify that all fixed and intangible assets are properly recorded in your system.
  • Test file generation — before the official deadline, generate test JPK files and verify their correctness.
  • Train your accounting team — staff responsible for reporting should familiarize themselves with the new logical structures and file submission procedures.
  • Establish authorizations — submitting JPK CIT files requires a UPL-1 power of attorney. Verify that appropriate personnel hold valid authorization.

Consequences of non-compliance

Failure to comply with JPK CIT reporting may result in:

  • administrative fines of up to PLN 2,800,
  • fiscal criminal liability for unreliable bookkeeping,
  • increased scrutiny from tax authorities and potential tax audits.

Summary

The expansion of JPK CIT obligations from 2026 is one of the most important changes in Polish tax reporting. Although the first reporting deadline has been moved to July 2026, businesses should not delay preparations. Adapting IT systems, verifying data, and training staff all take time — and the CIT-8 return deadline for 2025 is already upon us at March 31, 2026.