Since 1 January 2026, most Polish companies settling VAT monthly must already keep their tax books electronically in JPK
The Story
_CIT/PIT format, even though nothing has to be sent to the tax office until 2027.
Why It Matters
The obligation to keep electronic books started at the beginning of the year; only the filing deadline is still ahead, tied to when you submit your 2026 annual return in 2027. Firms that treat this as a 2027 problem risk finding out too late that a year of records was never captured in the required structure, which is expensive to reconstruct after the fact.
What To Do About It
Ask your accountant or ERP provider one direct question this week: are our books already being generated in JPK_CIT/PIT structure, or only our standard chart of accounts? Quarterly VAT filers get until fiscal years starting after 31 December 2026, monthly filers do not.
Sources
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