Note that the Prime Minister’s Office has published a proposal to amend the Corporate Income Tax Act and some other legislation. The proposal is scheduled to be formally adopted by the Cabinet in the first quarter of 2026.
Finance Ministry’s plans for changes:
- New submission deadline for JPK (Polish version of Standard Audit File for Tax)
JPK files in corporate income tax would have a longer submission time, extended until the end of seventh month after the end of tax or fiscal year, for companies with full accounting.
According to the Ministry, the change is intended to make sure that JPK CIT submission deadlines are in line with the time for approval of annual financial statements and, hence, final cutoff dates for accounting purposes. Under the current law, corporate taxpayers may face practical problems trying to ensure compliance in this area.
- Change concerning authorisation to submit JPK
Under the current law there is no legal basis for authorising others to submit JPK CIT files. This causes practical issues for taxpayers required to submit those files.
The proposed remedy is to introduce regulations that would allow the power of attorney granted under the Tax Code to authorise others to sign electronic returns to apply also to submission of JPK files in income tax.
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.