On 24 September 2026, the Polish Ministry of Finance’s official tax portal (podatki.gov.pl) published a technical communication regarding a planned maintenance window for the Central IT Center (COI) systems. The Central IT Center operates the core information technology infrastructure supporting Poland’s National Revenue Administration (KAS), including the e-Urząd Skarbowy (e-Tax Office) platform, JPK (Unified Control File) submission systems, VAT register verification services (White List), VIES VAT number validation, and other critical e-services used by taxpayers, tax advisors, and enterprise resource planning (ERP) systems. This announcement is part of the administration’s ongoing commitment to system stability, cybersecurity resilience, and regulatory transparency, ensuring that scheduled downtime is communicated well in advance to minimize disruption to tax compliance obligations under the Tax Ordinance Act and EU VAT directives.
Key Takeaways
- Scheduled Maintenance Window and Affected Systems: The COI has defined a specific maintenance window during which core tax administration systems will be temporarily unavailable. The communication typically details the exact start and end timestamps (often overnight or weekend hours), the list of affected applications, and the expected duration. Key platforms impacted include the e-Urząd Skarbowy portal for electronic filing and correspondence, JPK_VAT and JPK_FA submission gateways, the VAT taxpayer White List (Biała Lista) verification service, the VIES EU VAT number validation interface, and the ePUAP trusted profile authentication layer. Taxpayers and software vendors must consult the detailed schedule to align batch processing, automated API integrations, and manual submission workflows.
- Impact on Statutory Filing Deadlines and Compliance Obligations: While the maintenance is planned outside peak filing periods where possible, any statutory deadlines falling within the downtime window require careful analysis. The tax administration generally clarifies whether deadlines are extended automatically by operation of law (under Article 21 of the Tax Ordinance) or whether taxpayers must submit documents before the window closes. Practitioners should verify whether the maintenance affects the submission of monthly VAT-7 or quarterly VAT-7K returns, JPK_VAT files due by the 25th of the following month, corporate income tax (CIT) advance payments, or other periodic declarations. Failure to file on time due to known system unavailability may not constitute a valid excuse unless the administration issues an explicit deadline extension communication.
- Contingency Planning, Alternative Channels, and Monitoring: The announcement reminds users of alternative communication channels, such as the KAS infoline (telephone support), physical submission at tax office counters, and the ePUAP platform for general administrative matters, which may remain operational. Tax advisors and corporate tax departments should adjust batch processing schedules, inform clients of potential delays in obtaining tax certificates (e.g., tax residence certificates, VAT-EU confirmations, certificates of no arrears), and monitor the COI status page (status.coi.gov.pl) for real-time updates. Enterprises with high-volume automated interfaces (API) should implement retry logic with exponential backoff and alerting for failed transmissions during the maintenance window. Proactive communication with clients and internal stakeholders is essential to maintain compliance continuity and avoid penalties for late filing or payment.
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