JPK CIT – Who will have additional responsibilities from 2026? Check which group your company belongs to!

The digitization of taxes is gaining momentum. JPK CIT is a new obligation consisting of the electronic maintenance and annual submission of accounting books (JPK_KR_PD) and fixed asset records (JPK_ST_KR) to the tax office.

The evolution of the system will provide the tax authorities with much more data, which will, among other things, increase the transparency of settlements.

This obligation is being introduced gradually:

Stage I – Books for 2025 (to be sent by the end of March 2026)

Applies to Tax Capital Groups and CIT taxpayers with revenues exceeding EUR 50 million in the previous year.

Stage II – Books for 2026 (to be sent in 2027)

This stage is crucial for a wide range of companies. The obligation will cover all other CIT taxpayers who are already required to submit JPK_VAT records (i.e., who submit JPK_V7M or JPK_V7K).

In practice, this means that companies actively accounting for VAT that did not enter stage I must be prepared to:

– Keep books in a computer program.

– Supplement them with detailed data (including: contractor’s tax identification number, KSeF identifier from 2026).

– Submitting JPK_KR_PD and JPK_ST_KR records (for 2026).

It is worth noting that, in accordance with the regulation of the Minister of Finance, the obligation to submit the second structure, i.e., the JPK_ST_KR fixed asset records, has been postponed.

The first JPK_ST_KR file will cover the year 2026 (to be sent in 2027), i.e., it will already apply to entities included in stages I and II.

Stage III – Books for 2027 (to be sent in 2028)

The obligation will apply to other CIT taxpayers not covered by stages I and II.

Preparation for JPK CIT requires not only the adaptation of IT systems, but also the verification of accounting processes, especially in the context of new tags and connection to KSeF.

For more details on the required structures and deadlines, please visit:

JPK CIT – offer

JPK CIT – New obligations for CIT taxpayers

We also encourage you to contact our experts in the field of JPK CIT:

Tomasz Wilk

Wojciech Chomicz