The regulation extending the deadlines for submitting electronic accounting books (JPK_KR_PD) has been published in the Journal of Laws and entered into force on 20 February 2026.
Extended deadlines
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For taxpayers subject to the standard CIT filing deadline: the end of the seventh month after the end of the tax or financial year (instead of the third month)
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For taxpayers whose tax or financial year ended before 31 December 2025: 31 July 2026 (instead of end of March 2026)
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