In response to numerous inquiries from taxpayers and tax advisors, the Ministry of Finance has proposed extending the deadline for submitting the JPK_CIT file to the end of the seventh month following the end of the tax year. For entities whose tax year aligns with the calendar year, this would mean moving the current deadline from the end of March to the end of July. The proposed amendment is intended as a permanent change, designed to better align the reporting obligation with parallel tax and financial processes, including closing accounting books and approving financial statements.
Consequently, for the largest taxpayers whose tax year coincides with the calendar year, the first reporting deadline under the proposed rules would fall on 31 July 2026.
Details and implications of the planned changes
The proposed extension provides taxpayers with a realistic opportunity to prepare the JPK CIT files after the audit and approval of the financial statements are completed. As a result, the data reported to the tax authorities will be more complete and aligned with the final state of the accounting records. The additional time before the first reporting deadline will also support the refinement of system solutions, validation of data mapping, and thorough testing of tools used to generate JPK CIT schemas.
This change is particularly significant in the context of parallel technological and regulatory initiatives that place considerable pressure on finance and IT teams - including the rollout of e-invoicing (National e-Invoicing System (KSeF)) starting in February 2026. The extended deadline may therefore help ease the burden during this period of intense implementation work.
The submitted draft regulation is currently undergoing public consultation (the legislative process can be tracked on the website of the Government Legislation Centre), and the existing deadlines remain in force until it is formally adopted. The planned date for adopting the new provisions is indicated as the first quarter of 2026. It is important to note that the extension will apply to taxpayers who maintain full accounting books — taxpayers using the tax revenue and expense ledger (KPiR) will not be covered.
In our view, the proposed extension of the JPK CIT reporting deadline is a positive change for taxpayers, enabling better alignment of the reporting cycle with the practical realities of year-end closing processes.
Given that the draft still has several legislative stages to go through, it remains advisable to continue preparation efforts. Detailed information on the support we offer is available here.
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