This article answers the following questions:

• When must JPK_CIT be submitted?
• Who is covered by the regulation postponing the deadlines for submitting accounting books in a structured electronic format?

On 19 February 2026, the Journal of Laws published a Regulation¹ of the Minister of Finance and Economy extending – until the end of the seventh month after the end of the taxpayer’s financial or fiscal year – the deadlines for submitting accounting books in a structured electronic format, that is, the so‑called JPK_CIT file. Who will benefit most from this change, and why is it worth taking action now despite the extended time to implement the new requirements?

Who must file JPK_CIT in July 2026?

In principle, the postponement of the deadlines for implementing JPK_CIT in a company concerns the first group of taxpayers obliged to submit their accounting books electronically, i.e. tax capital groups, as well as CIT taxpayers and partnerships without legal personality whose revenue in the previous financial or fiscal year exceeded EUR 50 million.

Let us recall that these taxpayers were originally required to submit JPK_CIT by the end of the third month after the end of their financial or fiscal year, meaning – as a rule – by the end of March 2026.

It should also be noted that the Regulation applies exclusively to the obligation to submit JPK_CIT for periods beginning after 31 December 2024 and ending before 1 April 2026. Ultimately, however, work is underway to extend these deadlines in future years (through statutory amendments²).

How to prepare for the implementation of JPK_CIT?

By postponing the deadline for submitting JPK_CIT, the Polish Ministry of Finance aims to give taxpayers additional time to adapt their financial and accounting systems to the requirements of the logical structures of JPK_CIT, and to reduce the risk of potential errors. Importantly, JPK_CIT will be filed only after the approval of the financial statements and after the books are closed.

The Ministry’s decision demonstrates that the new requirements entail – contrary to appearances – numerous challenges, whose resolution may take companies more time than expected. Therefore, we already encourage even those entities that will not be required to submit JPK_CIT in 2026 to begin verifying the accuracy of their generated JPK_CIT reports. A consultation with a tax advisor and an early response to legislative changes will enable companies to calmly undertake actions to adjust their accounting systems, thus avoiding time‑consuming corrections at year‑end closing.

Of course, we will be happy to support you in implementing JPK_CIT in your company. RSM Poland offers comprehensive assistance that covers support at all key stages of implementing JPK_CIT reporting obligations. We encourage you to contact us!

¹ Regulation of the Minister of Finance and Economy of 16 February 2026 on extending the deadlines for submitting accounting books in the field of corporate income tax (Journal of Laws 2026, item 188).
² Draft Act amending the Personal Income Tax Act, the Corporate Income Tax Act, and the Act on Flat‑Rate Income Tax on Certain Income Earned by Natural Persons, processed under number UD350.