From January 1, 2026: JPK PIT – a revolution in income tax record-keeping for entrepreneurs
January 22, 2026
Starting January 1, 2026, thousands of Polish entrepreneurs running businesses and filing PIT (Personal Income Tax) have entered a new era of digital tax reporting. From that date on, it is mandatory to maintain accounting books, the tax revenue and expense ledger (PKPiR), and revenue records (lump-sum tax) exclusively using computer software—and to submit these to tax authorities in the form of structured JPK files, commonly referred to as JPK PIT.
This change marks another stage in Poland’s full fiscal digitization (following JPK_VAT and the upcoming KSeF) and has replaced traditional paper or “Excel” forms of record-keeping.
Who is subject to this requirement from January 1, 2026?
In the first stage (2026), the new regulations will apply only to PIT taxpayers who currently file monthly JPK_V7M files (i.e., are active VAT taxpayers filing monthly). It does not matter which taxation method they use:
- general rules (progressive scale or flat-rate tax) + PKPiR,
- lump-sum taxation (registered lump sum) + revenue records,
- full accounting (accounting books) – if the taxpayer is an individual or a personal partnership taxed under PIT.
Other PIT taxpayers (those filing quarterly JPK_V7K or exempt from VAT) will enter the system only as of January 1, 2027.
What exactly must be done from January 1, 2026?
From January 1, 2026, entrepreneurs are required to keep records exclusively using computer software. Every entry in the PKPiR, revenue records, or accounting books must be made in a system capable of generating XML files compliant with the Ministry of Finance’s schemas.
Apply new, expanded record templates:
- PKPiR will have 19 columns instead of 17 (including fields such as the KSeF number and the contractor’s VAT number),
- revenue ledger (lump-sum) will require contractor VAT numbers and KSeF numbers,
- uniform deadlines for entries: by the 20th day of the month following the month when the income/expense occurred (applies also to accounting firms).
These files must be submitted only after the end of 2026—together with the annual tax return by April 30, 2027, at the latest. Earlier, the tax office may request them during an audit.
Free ministry of finance tools
At the end of December 2025, the Ministry of Finance released free interactive forms enabling the maintenance of PKPiR and revenue records and the generation of JPK_PKPIR, JPK_EWP, and JPK_ST files. They are available on podatki.gov.pl.
This solution is primarily aimed at the smallest businesses and sole proprietorships not using commercial accounting software.
What should entrepreneurs do now?
- Verify whether your current accounting or invoicing software will support the new JPK PIT structures from January 2026. Make sure you have the necessary updates installed.
- Review your data quality—check the accuracy and completeness of contractors’ VAT numbers, addresses, and fixed-asset information. Metadata errors will cause JPK file rejection.
- Prepare for KSeF integration—from 2026, the KSeF number will be a mandatory field in PKPiR and revenue records. It is advisable to implement or plan KSeF integration now.
- Consider working with an accounting firm—if you have not used professional services so far, or if your firm still maintains PKPiR on paper or in Excel, this will no longer be possible from January 1, 2026. Choose a partner fully ready for JPK PIT.
Consequences of not being prepared
Failure to maintain records electronically from January 1, 2026, will be treated as a violation of tax accounting obligations—punishable under the Fiscal Penal Code (fines up to 720 daily rates) and may result in liability for incorrect tax reporting.
JPK PIT is not just another requirement—it represents a profound change in how tax documentation is maintained. The introduction of electronic record-keeping also signals a clear direction in Poland’s tax digitization: entrepreneurs’ finances will become increasingly transparent and accessible to tax authorities in near real time.
Tags income tax, PIT
