The Polish Ministry of Finance has published a draft regulation proposing an extension of the deadlines for submitting electronic accounting books (JPK_KR_PD) under the Corporate Income Tax (CIT) Act.
Who is affected?
The proposed extensions apply to taxpayers in the first wave of JPK_KR_PD obligations, which began on 1 January 2025:
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Tax capital groups (PGK)
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CIT taxpayers and companies that are not legal persons with revenues exceeding EUR 50 million in the previous tax or financial year
The extension applies to taxpayers transmitting accounting books for the first time for years beginning after 31 December 2024 and ending before 1 April 2026.
The regulation may also apply to certain taxpayers in the second wave (active VAT taxpayers required to submit JPK_VAT regardless of revenue size) if their tax or financial year ends before 1 April 2026.
Proposed deadline extensions
The draft regulation proposes:
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For taxpayers subject to the standard CIT filing deadline: to extend the submission deadline from the end of the third month to the end of the seventh month after the end of the tax year or financial year
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For taxpayers whose tax or financial year ended before 31 December 2025: to extend the deadline from the end of March 2026 to 31 July 2026
Why the extension?
According to the Ministry of Finance, the extension aims to provide additional time for affected taxpayers to adapt their financial and accounting systems to the JPK logical structure requirements and reduce the risk of reporting errors.
Entry into force
The regulation is intended to enter into force the day following its publication.
Separately, the Ministry of Finance is pursuing a statutory amendment that would introduce longer-term deadline extensions for JPK submissions.
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