The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?

On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax (CIT) purposes in the JPK_CIT structure. The change matters primarily for entities included in the first implementation wave — because it gives additional time to prepare, reconcile, and validate data before the first mandatory filing.

When do you need to submit JPK_CIT in 2026?

The regulation extends the deadline for submitting accounting books (for CIT purposes) in JPK structures:

• from the previous deadline: by the due date for the annual CIT return (typically the end of the 3rd month after the end of the tax year or financial year),
• to the new deadline: the end of the 7th month after the end of the tax year or financial year.

For taxpayers whose tax year equals the calendar year, this means the practical deadline is extended to 31 July 2026.

Who does the extended JPK_CIT deadline apply to?

The extension is designed mainly for taxpayers reporting first under the CIT_JPK rollout schedule, including in particular:

• tax capital groups (Tax Capital Group (PGK)) and the companies forming them,
• taxpayers and non-corporate entities (e.g., partnerships subject to CIT reporting rules in this context) whose revenues in the previous year exceeded the equivalent of EUR 50 million,
• active VAT payers (active VAT taxpayers) who — regardless of revenue — fall within the CIT_JPK implementation schedule.

The regulation applies to accounting books for periods that start after 31 December 2024, and end before 1 April 2026, which in practice covers the first reporting periods subject to CIT_JPK.

Why was the JPK_CIT deadline extended?

The main goals of the extension are to:

• give taxpayers additional time to adjust finance and accounting systems to JPK_CIT structures,
• reduce the risk of errors and corrections during the first reporting cycle,
• improve the quality and consistency of data submitted to the Polish tax authorities (typically via the National Revenue Administration (KAS)).

A key practical point is better alignment with how financial statements are closed and approved in Poland — so reporting does not occur while accounting data may still be subject to adjustments.

The regulation is transitional in nature – its application has been limited to the specified reporting periods. Regardless, work is still ongoing on a statutory amendment (draft UD350), which assumes that, ultimately, the deadline for submitting JPK in income taxes will be extended to the end of the seventh month after the end of the year.

The final shape and the effective date of the statutory changes will depend on the course of the legislative process. We discussed the broader context of the planned changes in a separate post: Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026.

Legal basis:

• Regulation of the Minister of Finance and Economy of 16 February 2026 on extending the deadlines for submitting accounting books for the purposes of corporate income tax (CIT).

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.

Contact us »

***

Share to: