On 30 October 2026, the Polish Ministry of Finance published a regulation exempting corporate income tax (CIT) payers from the obligation to maintain electronic fixed asset registers and submit the JPK_ST_KR unified control file. The exemption applies to tax years beginning after 31 December 2025 and before 1 January 2029, providing a three-year relief period for businesses to adapt to digital reporting requirements.
Key Takeaways
- Scope of Exemption: All CIT taxpayers are relieved from generating and transmitting the JPK_ST_KR structure, reducing administrative burden for mid-sized enterprises.
- Transitional Period: The exemption covers fiscal years 2026, 2027, and 2028, after which the obligation may be reinstated pending legislative review.
- Voluntary Compliance: Companies may still voluntarily submit JPK_ST_KR to streamline tax audits and demonstrate transparency.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement