Polish businesses are facing a new reporting wave as the first JPK accounting-ledger files for 2025 must reach tax offices by 31 July 2026. The obligation starts with the largest taxpayers, but the Finance Ministry has already mapped out a staggered expansion to smaller companies.
According to the daily Rzeczpospolita, the 31 July deadline applies to companies that generated revenue above EUR 50 million in 2024 and to entities belonging to Polish tax capital groups, even when a particular member has lower revenue on its own. In this first reporting year, the submission scope is limited to the JPK_KR_PD file; the separate register of fixed assets and intangible assets is not yet required.
Smaller firms face the same duty in 2027
The roll-out does not stop at large corporations. Companies that keep ledgers will have to send JPK for 2026 books in 2027. The same timetable covers PIT taxpayers running accounting books or a tax revenue and expense ledger, and also taxpayers on lump-sum taxation.
Not every business enters the regime at the same moment. Those that file monthly VAT returns as part of JPK_VAT must report their 2026 ledgers in 2027. Quarterly VAT filers and taxpayers who do not submit JPK_VAT at all will start a year later, meaning they will report 2027 books in 2028.
Advisers and accountants: new burden, new costs
Katarzyna Tomala, a tax advisor at Meritum Doradcy Podatkowi, described the change as a greater revolution for companies than KSeF. To comply with Finance Ministry requirements, many organisations must remodel their current accounting workflows, which involves considerable effort, time and spending on IT systems.
Cezary Szymaś, co-owner of the accounting office ASCS-Consulting, argued that JPK with ledgers is another ordeal for companies and accountants. He noted that the market is still battling problems with KSeF.
Źródło: WNP.PL, Fot. PAP/Leszek Szymański
