Postponement of the deadline for submitting SAF-T (JPK) in PIT and CIT – what does the draft legislation change?
June 23, 2026
The government has adopted a draft law that postpones the deadline for submitting the Standard Audit File for Tax (SAF‑T / JPK) in income taxes (PIT and CIT) to the end of the seventh month following the end of the tax or financial year. The new regulations are to enter into force on 1 July 2026, and their main objective is to eliminate situations in which companies would have to submit SAF‑T files before approving their annual financial statements and formally closing their accounting books.
Current legal framework and background to the changes
The obligation to maintain accounting records electronically and report them annually in SAF‑T format (in the JPK_KR_PD structures and JPK_ST_KR for fixed-asset registers) has been in force since 1 January 2025. The first reports were to be submitted for 2025: large CIT entities by 31 March 2026, and PIT taxpayers covered by the obligation by 30 April 2026.
However, this timetable was criticised by the accounting and tax advisory community, as these deadlines fell before the standard deadline for approving financial statements (by 30 June) and closing the accounting books. In practice, this meant reporting data that had not yet been formally approved. It is worth noting that, with respect to CIT taxpayers, an earlier extension of the deadline had already been introduced by a regulation of the Minister of Finance of 16 February 2026 – the current draft gives these solutions statutory status.
Scope of the changes
According to the draft, taxpayers maintaining accounting books will be required to submit SAF‑T for PIT and CIT by the end of the seventh month following the end of the tax or financial year. For entities whose tax year corresponds to the calendar year, this means that the SAF‑T for 2025 will be submitted by 31 July 2026.
The draft also introduces an important change regarding powers of attorney – it allows the use of the UPL‑1 power of attorney (previously used for signing electronic tax returns) also for submitting SAF‑T in PIT, CIT, and lump-sum income tax. This solution removes existing legal uncertainties and simplifies procedures, particularly for accounting firms.
The draft does not cover PIT taxpayers maintaining simplified records (e.g. the tax book of revenues and expenses), for whom the SAF‑T obligation operates independently of financial reporting.
Practical significance for businesses
The extension of the deadline has generally been well received. From a practical perspective, however, the key point is that the postponement should not be treated merely as an opportunity to delay preparations. The main SAF‑T challenges – such as data cleansing, standardisation, and mapping to the required structure – require systematic effort, and the additional time gained through the amendment should be used to improve the quality and consistency of accounting data.
