JPK CIT – Postponement of the First Submission of Accounting Records
On February 17, 2026, a regulation of the Minister of Finance was signed regarding the extension of deadlines for submitting accounting records related to corporate income tax (hereinafter: “MF Regulation”). The MF Regulation was published in the Journal of Laws of the Republic of Poland on February 19, 2026, and entered into force on February 20, 2026.
The MF Regulation extends the deadline for submitting JPK_KR_PD files by 4 months, to the end of the seventh month following the end of the tax year, which means that the first files will be submitted to tax offices no earlier than July 31, 2026. The change applies to corporate income tax payers maintaining accounting records for tax years beginning after December 31, 2024, and ending before April 1, 2026.
Purpose of the Regulation
As indicated in the explanatory memorandum and the regulatory impact assessment, the proposed solution aims to enable taxpayers to properly and timely adapt their financial and accounting systems to the requirements for submitting accounting records in the JPK format, reduce the risk of reporting errors, and ensure the smooth implementation of new obligations without negatively impacting state budget revenues.
The extension of the deadlines for submitting accounting records will apply in particular to:
- tax capital groups,
- taxpayers and companies that are not legal entities whose revenue
- in the previous year exceeded 50 million euros,
- other entities covered by the first phase of implementing the obligation to submit accounting records.
Practical Implications
The postponement of the first reporting deadline gives taxpayers required to submit accounting records additional time to prepare their first JPK_KR_PD report.
Furthermore, the first submission of accounting records may take place after the approval of the annual financial statements, which reduces the risk of having to make subsequent corrections to JPK-CIT files in the event of changes introduced during the audit of the financial statements.
At the same time, the postponement does not alter the direction of the JPK-CIT implementation, but gives taxpayers additional time to organize processes, test tools, and verify data mapping before the first submission of accounting records—a process in which we remain at your disposal, offering support in preparing for the first JPK-CIT reporting.
KONTAKT
E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038
E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693
E: szymon.chyra@pl.Andersen.com
T: +48 32 731 68 50
