Government plans to exempt CIT taxpayers from mandatory JPK_ST_KR reporting for 2026-2028

The Ministry of Finance and Economy has published on the Government Legislation Centre website a draft regulation providing for a temporary exemption for CIT taxpayers from filing the JPK_ST_KR structure. As a result of the proposed changes, the first deadline for submitting the JPK_ST_KR structure will not expire until 31 July 2030.

What does the proposed exemption from JPK_ST_KR reporting involve?

The draft Regulation of the Minister of Finance and Economy of 10 August 2026 provides for an exemption for CIT taxpayers from the obligation to maintain records of fixed assets and intangible assets by means of computer software and to submit such records electronically to the competent head of the tax office for tax years (or, as applicable, financial years) commencing after 31 December 2025 and ending before 1 January 2029.

In simplified terms, the draft provides for an exemption for CIT taxpayers from submitting the JPK_ST_KR structure for the 2026-2028 tax years. The proposed regulation will enter into force on the day following its publication.

When should JPK_ST_KR and JPK_KR_PD be submitted?

As a reminder, the JPK_ST_KR structure (Standard Audit File for Tax – Fixed Assets) and the JPK_KR_PD structure (Standard Audit File for Tax – Accounting Books for Corporate Income Tax Purposes) are, in principle, required to be submitted by taxpayers to the competent head of the tax office by the end of the seventh month following the end of the tax year or financial year. Prior to the publication of the Ministry of Finance's August draft regulation, CIT taxpayers were to submit the JPK_ST_KR structure for the first time in respect of a tax year commencing after 31 December 2025.

According to the explanatory memorandum accompanying the draft regulation, the proposed temporary exemption is intended to allow CIT taxpayers sufficient time to adapt their financial and accounting systems in order to ensure the proper implementation of JPK_CIT requirements and the correct fulfilment of the obligations imposed.

The additional time will enable taxpayers to focus on preparing and finalising the principal structure containing accounting books, namely JPK_KR_PD. This is a very positive development. Based on the experience of RSM Poland's tax advisers, reporting under this structure often requires extensive adjustments to financial and accounting systems, appropriate data mapping and a review of tax processes. For this reason, we support the Ministry's decision and recommend that organisations take advantage of this opportunity to commence preparation work well in advance.

RSM Poland offers comprehensive support covering all key stages of implementing JPK_CIT reporting obligations. 
Our services focus on ensuring compliance with applicable regulations, streamlining internal processes and reducing the risk of errors and penalties. The successful JPK_KR_PD implementation projects completed to date for taxpayers whose deadline for submitting their first report expired at the end of July 2026 demonstrate the practical effectiveness of our solutions and the genuine added value delivered through expert support at every stage of the reporting process. Should you require assistance in this area, we encourage you to contact us. We will be pleased to discuss your needs and answer any questions you may have.