In the list of acts on the website of the Government Legislation Centre, information has appeared that the Regulation of the Minister of Finance and Economy regarding the extension of deadlines for electronically submitting accounting books (JPK_CIT) has been announced. Once published, the provisions will enter into force the following day, allowing taxpayers to immediately benefit from the new, extended deadlines.
The draft regulation was published on 19 January 2026. Its primary purpose is to give taxpayers additional time to adapt their accounting systems and reporting processes to the new requirements, so as to minimise the risk of errors during the first reporting period.
In addition, the Ministry of Finance announced that work is simultaneously underway on a draft act which, in addition to permanently extending the reporting deadline, will also cover the issue of submitting JPK files through an attorney. The planned effective date of these changes is before 1 July 2026.
Key changes
1. Extension of the general deadline for submitting JPK_CIT - for tax capital groups and entities with revenues exceeding EUR 50 million, the deadline will be extended to the end of the 7th month following the end of the tax or financial year.
2. Extension of the transitional deadline - for tax/financial years ending before 31 December 2025, JPK_CIT data may be submitted until 31 July 2026.
3. Scope of application - the new deadlines will apply to periods beginning after 31 December 2024 and ending before 1 April 2026.
4. Potential application for active VAT taxpayers
The Regulation does not change the deadlines for JPK_VAT.
However, it may apply to certain active VAT taxpayers if:
- they are subject to the JPK_CIT / JPK_KR / PD schedule (e.g. CIT + JPK_V7M), and
- their tax year ends before 1 April 2026.
In such a case, they may benefit from the extended deadline for selected reports, in line with the corresponding schedules.
The Ministry of Finance emphasises that the regulation is temporary in nature and is intended to help taxpayers prepare for the new JPK structures, streamline processes,
adapt systems, and reduce the number of errors. At the same time, an act is being processed that is expected to introduce a permanent extension of the deadline for filing JPK_CIT.
In practice, taxpayers should verify whether they meet the criteria for being covered by the extended deadlines, particularly regarding the status of a tax capital group, revenue thresholds, and the end date of the tax/financial year. It is also advisable to review the implementation of work schedule and closely monitor the publication of the regulation in the Journal of Laws.
In our view, the proposed changes represent a real benefit for taxpayers. The additional time allows for calmer preparation of accounting systems, streamlining of reporting processes, and careful testing, which ultimately reduces the risk of errors and enables a smoother transition into the new reporting obligation. More detailed information about our support can be found at this link.
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