The Polish government has agreed to extend the deadline for submitting JPK accounting files, granting taxpayers additional time for compliance.
JPK Submission Deadlines Extended
Taxpayers subject to income tax, with certain exceptions, will now have seven months to submit the JPK_KR_PD file to the tax office. The government has approved a draft amendment to regulations, also addressing power of attorney rules.
Current and Revised Timelines
Existing regulations stipulated a four-month submission window for PIT taxpayers and three months for CIT taxpayers after the end of the tax year. The CIT deadline was previously extended to seven months via a regulation dated February 16, 2026. The amendment will now enshrine these extended timelines in law.
Who Benefits from the Extension?
The approved draft extends the statutory JPK submission deadline to the end of the seventh month following the end of the tax or financial year for entities maintaining accounting books. However, this change will not apply to PIT taxpayers who maintain other tax books, such as the tax revenue and expense book.
These books are not subject to approval (unlike financial statements), therefore no extension will be granted. Consequently, JPK_PKPIR, JPK_ST, and related filings for taxpayers submitting JPK_PKPIR will still be due by April 30th of the year following the tax year.
Power of Attorney for JPK Submissions
The draft also introduces provisions allowing powers of attorney issued under tax procedural law to apply to JPK submissions for income taxes. Currently, there is no general legal basis for granting power of attorney for JPK submissions (PIT, CIT, and flat-rate income tax).
This solution will also apply to powers of attorney granted before the new regulations take effect.
Effective Date and Legislative Stage
The amendment is scheduled to take effect on July 1, 2026, with the exception of provisions regarding powers of attorney, which will come into force upon publication in the Journal of Laws.
The draft amendment to the PIT, CIT, and flat-rate income tax acts (No. UD350) has been adopted by the government.
JPK Submission Obligations: A Phased Approach
The obligation to maintain electronic tax books and submit them to the tax authorities in a structured format applies as follows:
From January 1, 2025, to CIT taxpayers with revenue exceeding 50 million euros in the previous year, and to tax capital groups (filing for 2025 in 2026).
