2026 will be the first year for which entrepreneurs (Jednoosobowa działalność gospodarcza, JDG) will submit a new electronic year-end reporting form – JPK KPiR (PKPiR) or JPK PIT. Read our article to learn about the filing requirements, deadlines, exemptions, and considerations for this form.

Starting January 1, 2026, entrepreneurs must maintain a digital income and expense register (KPiR). This form will be submitted as a 2026 tax report in the structured JPK form (jednolity plik kontrolny). This tax report must determine the income (loss), tax base, and amount of tax payable for the tax year, and also include information in the register of fixed and intangible assets necessary for calculating depreciation deductions.

Changes to the Tax Ledger of Income and Expenses (PKPiR) form.

Starting in 2027, entrepreneurs will be required to submit a new electronic reporting form – the JPK KPiR (PKPiR). Unlike the current Tax Ledger of Income and Expenses (PKPiR), which can be filed in either paper or electronic format, starting this year, only one format will remain – electronic or digital.

The format of the book will also change: new columns have been added, including the KSeF invoice number and the counterparty's tax identification number (NIP).

New reporting forms.

In addition to the JPK_PKRIR report, entrepreneurs will also be required to submit the following reports:

• Register (list) of fixed and intangible assets (JPK_ST),
• Income accounting for the fixed form of taxation of income, ryczałt (JPK_EWP).

Obligation to maintain a tax ledger of income and expenses.

Individuals, inherited businesses, civil partnerships of individuals, civil partnerships of individuals and inherited businesses, general partnerships of individuals, and professional partnerships engaged in entrepreneurial activity will be required to maintain a tax ledger of income and expenses in electronic form.

Annual income and expense tax ledger submission deadlines.

Currently, income and expense records must be submitted by the 20th of each month. For 2026, the income and expense tax ledger file must be submitted by April 30, 2027.

Entrepreneurs and the organizations listed above will be required to submit income and expense tax ledger data, income records, and fixed asset registers in JPK format upon request from the tax authority.

Cancellation of previous simplifications and exceptions.

Previous simplifications and exceptions used by small businesses will be cancelled. These include the cancellation of the simplified tax return used by low-income farmers (e.g., those without employees and whose annual income is up to PLN 10,000), the cancellation of the registration of receipts without a tax identification number (NIP), and others.

Exemption from maintaining a tax ledger of income and expenses.

The obligation to maintain a tax ledger of income and expenses will not apply to individuals who:

• pay income tax based on a tax card,
• provide services exclusively for the transportation of passengers and cargo by horse-drawn carriages,
• practice law exclusively as part of a law firm,
• dispose of assets after the liquidation of the organization.

Transitional Exemption for Inactive VAT Payers.

Submitting the electronic tax ledger of income and expenses is subject to a transitional period for active VAT payers and other taxpayers.

Submitting the tax ledger of income and expenses will be mandatory:

• From January 1, 2026, for PIT taxpayers (general, linear, and flat taxes) who submit JPK_V7M files monthly (submission in 2027 by April 30, 2027),
• From January 1, 2027, for other PIT taxpayers, including those exempt from VAT or filing quarterly (submission in 2028 by April 30, 2028).

An article on the government portal details the requirements for this reporting form.

Information on submitting a similar form for JPK_CIT (JPK_KR_PD/JPK_KR_ST) companies is available in our article.