This is to let you know that on 11 June 2026 the President signed into law the Act of 15 May 2026 to amend the PIT Act, the CIT Act and the acts governing flat-rate tax on certain personal incomes.
As regards corporate income tax, the changes concern:
- the filing deadline for JPK
The due date for the making of mandatory JPK filings in corporate income tax is now the end of seventh month after the given tax or fiscal year (for entities required to keep books of account).
This is a permanent change of deadline for the submission of JPK filings required to be made under the CIT Act. Its purpose is to align the due date with the time when annual accounts are approved and final cut off occurs.
- authorisation to send JPK
The authorisation to submit JPK files for income taxes will be executed using the same form as the authorisation to sign electronic filings.
This ultimately clarifies who is authorised to send JPK files on behalf of corporate taxpayers.
The new law will enter into force as of 1 July 2026, except for the regulations applicable to authorisations, which will become effective one day after publication in the Polish official journal Dziennik Ustaw.
If this issue pertains to your business and you are interested in our assistance, please contact us.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.