Starting in 2025, the largest companies in Poland will be required to file income, expense, and fixed asset reports in a structured file. Starting in 2026, this requirement will extend to other companies that are VAT taxpayers. We discuss the specifics of the JPK_CIT (JPK_KR_PD/JPK_ST_KR) form, its submission deadlines, and other related aspects in our article.

Starting in 2026, most companies in Poland will be required to file income and expense reports (JPK_CIT) based on accounting and tax records. This report will enable tax audits and audits of income and expenses, fixed asset registers, and depreciation deductions.

Features of Form JPK_CIT (JPK_KR_PD/JPK_ST_KR).

Form JPK_CIT (JPK_KR_PD/JPK_ST_KR) provides company accounting records in structured XML format. The report includes:

• Accounting records (JPK_KR),
• Fixed and intangible asset records,
• Data used to calculate corporate income tax,
• Information allowing for reconciliation of balance sheet results with tax results.

Companies will be required to provide this data in the following forms:

• JPK_KR_PD (Accounting books),
• JPK_ST_KR (Fixed and intangible asset register).

Additional data added to accounting ledgers to generate reports in the form of JPK CIT files includes:

• the taxpayer's counterparty tax identification number, if assigned,
• the invoice identification number in the National Electronic Invoice System (KSeF), if assigned on the accounting ledger submission date,
• tags identifying ledger accounts,
• data confirming the acquisition, production, or write-off of a specific fixed or intangible asset from the fixed and intangible asset register,
• the difference between the financial result determined based on accounting rules and the tax base determined based on corporate income tax rules (permanent differences, non-taxable income, income not subject to recognition in accounting books, other differences).

Other additional data for JPK_KR_PD and JPK_ST_KR files.

Transitional periods.

We wrote about the transitional periods for filing this report in our 2024 article.

The first reports for 2025 were filed in 2026 for taxpayers with revenues exceeding €50 million (in 2025).

Other CIT taxpayers (which includes VAT taxpayers filing JPK_V7 returns) will prepare these reports on January 1, 2026 and submit them in 2027.

Other taxpayers (inactive VAT taxpayers) will prepare these reports on January 1, 2027.

Report Submission Deadlines.

The JPK_CIT report file for 2026 must be submitted to the taxpayer's appropriate tax office by March 31, 2027.

Exemption from filing the form.

The following taxpayers are exempt from the JPK_CIT obligation:

• taxpayers exempt from tax in accordance with the law (Article 6, Section 1 of the Law of 15 February 1992 on the Podatku Dochodowym od Osób Prawnych), with the exception of family foundations, including: budgetary organizations, state funds, local government bodies, investment funds, and others,
• taxpayers receiving income exempt from tax in accordance with the law (Article 27a of the Law of 15 February 1992 on the Podatku Dochodowym od Osób Prawnych), including: income from the sale of all or part of real estate included in agricultural holdings, income received outside the territory of the Republic of Poland, income from statutory activities in the field of science, educational activities, environmental protection, and others,
• taxpayers who maintain simplified records of income and expenses, such as some non-governmental organizations.

There are a number of specific aspects to submitting this form for specific groups of taxpayers and their organizational units (parent and subsidiary companies, consolidated groups, and tax groups) that must be taken into account.

JPK files must be created using accounting software and submitted directly from that software. Submission can also be done using the JPK WEB Client application.

An article on the government portal is dedicated to the detailed requirements for this reporting form.

Information on submitting a similar form for entrepreneurs (jednoosobowa działalność gospodarcza, jdg) JPK_PKPiR is available in our article.