Polish Finance Ministry clarifies deadline for companies to continue traditional accounting books instead of mandatory JPK reporting for 2026.
Finance Ministry Clarifies Rules
The Ministry of Finance explained: “Therefore, if, based on the provisions of the VAT Act, a choice is effectively made for quarterly VAT settlement for 2026, by submitting a relevant notification by February 25, 2026, then for tax purposes, entities that make such choice will not be required from January 1, 2026, to keep accounting books electronically and send them in the form of JPK files at the end of the year. These entities will be able to keep books under the old rules.”
Which JPK Files Apply?
The article raises questions about which specific JPK files are affected by this regulation for CIT and PIT taxes.
