Published: March 2026
Poland has officially extended the deadline for submitting accounting books in structured electronic format (JPK_CIT). On 16 February 2026, the Minister of Finance and Economy issued an Ordinance revising the reporting timelines for corporate income tax purposes.
Under the new rules, accounting records must be submitted by the end of the seventh month following the close of the relevant tax year or financial year. The extension applies to tax or financial years beginning after 31 December 2024 and ending before 1 April 2026.
For taxpayers whose tax year aligns with the calendar year, the revised submission deadline is 31 July 2026. Transitional provisions under Article 66(3) have also been extended to the end of July 2026.
The measure grants additional preparation time but does not remove the JPK_CIT reporting obligation.
