JPK reporting deadline in Poland extended – key information for companies

The JPK reporting deadline in Poland for income taxes has been officially extended after the Polish President signed the relevant amendment. On 11 June 2026, the President of the Republic of Poland signed an amendment to the Polish Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump-Sum Income Tax. The change is particularly important for companies keeping accounting books in Poland, which will be required to submit data in Standard Audit File for Tax (JPK) structures for income tax purposes.

The amendment is practical in nature. It does not change the scope of reporting itself, but the deadline by which taxpayers maintaining full accounting in Poland records will have to submit their accounting books electronically. This is important for finance, accounting and tax departments, which usually handle several key processes at the beginning of the year: closing the accounting books, preparing financial statements, finalising tax settlements and verifying data for the new JPK income tax structures.

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New JPK deadline for entities keeping accounting books in Poland

Under the signed amendment, the deadline for submitting JPK files for income taxes by entities keeping accounting books will be extended to the end of the seventh month after the end of the tax year or financial year.

In practice, where the tax year corresponds to the calendar year, the deadline will generally fall on 31 July.

The previous rules assumed earlier submission of data. In many cases, this could have required companies to prepare the JPK file before completing all activities related to the annual closing of accounting books. The issue was particularly relevant for companies subject to a statutory audit or making significant adjustments after preparing the first version of their financial data.

We discussed the assumptions behind the draft amendment and the reasons for postponing the deadline in an earlier article: Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026.

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Why is the extended JPK reporting deadline important for businesses?

The extension of the JPK reporting deadline is intended to reduce the risk of submitting data that does not yet reflect the final status of the company’s accounting books. Under Polish accounting regulations, annual financial statements should be approved within six months from the balance sheet date. Only after the financial statements have been approved are the accounting books finally closed.

An earlier reporting deadline could therefore have created a discrepancy between the data submitted in the JPK file and the final accounting entries after completion of the financial reporting process. In practice, this meant a higher risk of corrections, additional reconciliations and repeated verification of files.

The longer deadline gives taxpayers more time to organise data, perform quality checks and ensure consistency between accounting books, income tax settlements and financial statements. However, this does not mean that preparation for JPK reporting can be postponed. Implementing income tax JPK reporting in Poland still requires proper preparation of accounting systems, charts of accounts, fixed asset records and internal data approval procedures.

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Who will not benefit from the extended deadline?

The new deadline applies to entities keeping accounting books, i.e. businesses using full accounting in Poland. It will not apply to Personal Income Tax (PIT) taxpayers keeping other tax records, in particular the tax revenue and expense ledger.

For these taxpayers, the deadline for submitting the relevant tax books will remain linked to the deadline for filing the annual tax return, which is generally 30 April of the year following the tax year.

This distinction is important from an organisational perspective. In capital groups or structures where different types of entities operate, reporting deadlines may differ depending on the type of books kept, the taxpayer’s status and the scope of reporting obligations. Companies should therefore identify, already at the year-end planning stage, which entities will report by the end of the seventh month and which will remain subject to earlier deadlines.

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UPL-1 power of attorney also for income tax JPK reporting

The signed amendment also introduces a change concerning powers of attorney. A power of attorney to sign tax returns submitted by electronic means will also apply to the signing of tax books submitted in JPK structures for income tax purposes.

In practice, this means that the UPL-1 power of attorney may also be used for JPK reporting in income taxes. This is an important simplification for companies and accounting offices, as it reduces the risk of formal doubts regarding the person authorised to sign the file.

Companies should nevertheless verify whether their current powers of attorney, approval procedures and responsibility matrices are consistent with the new obligations. It is worth establishing not only who technically signs and submits the file, but also who is responsible for data verification, approval of the final version and documentation of checks before submission.

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When will the new provisions apply?

The provisions extending the deadline for submitting JPK files are expected to enter into force on 1 July 2026. The provisions concerning powers of attorney are expected to enter into force on the day following the publication of the act.

For businesses in Poland, the President’s signature closes the key legislative stage and confirms the direction of changes announced earlier in the draft amendment. The main assumption remains unchanged: taxpayers keeping accounting books will have more time to prepare JPK reporting for income taxes.

However, the extended deadline does not reduce the importance of the implementation itself. In practice, JPK_CIT and JPK_PIT require a combined accounting, tax and technology perspective. Generating the file is only the final stage of the process. Before that, companies need to ensure correct data mapping, verification of markers, organisation of tax analytics, control of contractor data and consistency with financial documentation.

Businesses should therefore treat the additional time as an opportunity to improve the quality of their preparation, not as a reason to delay implementation work. The earlier any gaps in data or financial and accounting systems are identified, the lower the risk of corrections and technical issues during the first reporting period.

In the area of accounting data preparation, year-end closing processes and verification of tax obligations in Poland, support may be provided through accounting services in Poland and tax advisory in Polanddelivered by getsix®.

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Legal basis:

• Act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump-Sum Income Tax on Certain Revenues Earned by Natural Persons.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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