New draft amendments to JPK-CIT for PIT and CIT taxpayers

2025 / 12 / 17

On December 16, 2025, the Chancellery of the Prime Minister published a draft bill amending the acts on PIT, CIT, and flat-rate income tax on certain income earned by natural persons.

The document, prepared by the Ministry of Finance and Economy, introduces changes primarily in the deadlines for JPK-CIT reporting and responds to concerns regarding the submission of the Uniform Control File (JPK) by taxpayers who keep accounting records.

Main proposed changes

Postponement of the deadline for JPK-CIT reporting – to the end of the 7th month after the end of the tax or financial year for entities keeping accounting books. For PIT taxpayers who keep other tax books, e.g., a tax revenue and expense ledger, the deadline for submitting JPK-CIT will remain unchanged, i.e., by the end of the third month after the end of the tax or financial year.
Introduction of provisions according to which the power of attorney to sign a declaration submitted by electronic means, granted on the basis of the provisions of the Act of August 29, 1997 – Tax Ordinance, will apply accordingly to the submission of JPK in income taxes.

The planned date for the adoption of the draft by the Council of Ministers is the first quarter of 2026.

What this means in practice – the postponement of reporting deadlines will give taxpayers who keep accounting books more time to prepare their reports in accordance with the logical structures of JPK_KR_PD. In practice, tax reporting will be carried out after the approval of the annual financial statements and will avoid the need to correct submitted JPK-CIT files in a situation where changes are made to the accounting books during the audit of the financial statements.

The planned postponement of deadlines does not mean that taxpayers should delay their implementation work. This time should be used to test tools and check the correctness of tag mapping.

KONTAKT