On 22 October 2026, EY Poland releases its quarterly compliance calendar webcast, providing a detailed roadmap of the most critical tax filing deadlines and legislative changes for the fourth quarter of 2026 and the upcoming 2027 fiscal year. With the Polish tax administration accelerating the digitalisation agenda — mandating KSeF e-invoicing for all B2B transactions, expanding JPK_CIT data scopes, and introducing new transfer pricing documentation thresholds — companies must synchronise their internal calendars to avoid penalties. The session also previews the draft legislation for the 2027 tax package, including anticipated changes to CIT, VAT, and the global minimum tax (Pillar Two) implementation.
Key Takeaways
- KSeF Mandatory Rollout Timeline: The webcast confirms the final mandatory adoption dates for KSeF structured e-invoices across all taxpayer categories, highlighting the technical validation rules and the contingency procedures for system outages.
- JPK_CIT Expansion and Transfer Pricing Integration: Experts detail the new JPK_CIT structure effective from 1 January 2027, which integrates transfer pricing transactional data, requiring aligned master file and local file preparation timelines.
- Pillar Two Transitional Safe Harbours: The briefing covers the Polish implementation of the OECD Pillar Two transitional safe harbour rules, guiding multinational groups on the data collection needed for the 2027 GloBE information return and the interaction with domestic CIT calculations.
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