Poland’s Council of Ministers has drafted legislation extending the deadline for submitting the JPK_KR accounting file to 31 July 2026, moving it from the traditional 31 March CIT filing date. The new SAF‑T requirement will be phased in: large companies (sales ≥ €50 million) from 1 January 2025, other businesses with accounting records from 1 January 2026, and all remaining corporate or personal income taxpayers from 1 January 2027. The extension also simplifies authorisation, allowing existing e‑filing powers of attorney to be used for JPK submissions.
From 1 July 2026, the deadline moves to 31 July.
Large companies with sales of at least €50 million per annum.
Large companies from Jan 2025, other businesses with accounting records from Jan 2026, and all other corporate or personal income taxpayers from Jan 2027.
Identification data of the taxpayer’s contractor, invoice identification number in the National e‑Invoice System, tags for account categories, and details on fixed and intangible assets.
This summary was published on VATfaqs.com on 17 April 2026. It relates to VAT developments in Poland. The original source is VatCalc.
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