Mandatory submission of JPK_PKPIR records and additional ledgers from 1 January 2026

Paweł Gorzelec
Jan 9
3 min read

As of 1 January 2026, new requirements have entered into force for income tax reporting in Poland. In practice, this means that certain PIT taxpayers running a business must keep their ledgers electronically (using accounting software) and, after the end of the tax year, submit the relevant Standard Audit Files (JPK) for income tax purposes to the tax authorities.

Even though the first submission date may seem far away for many businesses, preparation should start now: the electronic form of keeping records applies from day one in 2026, and the quality of data collected throughout the year will determine whether the files can be generated and submitted smoothly.

Electronic ledgers — who is affected?

From 2026, taxpayers covered by the regulations must keep:

accounting books, or
the tax revenue and expense ledger (PKPiR), or
the revenue records (EWP)exclusively via computer programs (i.e., electronically), particularly where monthly VAT reporting applies (JPK_V7M).

The key point: even if submission takes place only after the year ends, the records must be maintained correctly throughout 2026.

Which JPK files must be submitted?

Depending on the taxation method:

1) Taxpayers keeping PKPiR

They will submit in XML:

JPK_PKPIR – PKPiR data (revenues and costs),
JPK_ST – fixed assets and intangible assets ledger (ŚT and WNiP).

2) Lump-sum taxpayers (ryczałt on recorded revenues)

They will submit:

JPK_EWP – revenue records,
JPK_ST – fixed assets and intangible assets register.

Submission timing: generally after the end of the tax year, by the deadline for filing the annual PIT return.

What data will the income tax JPK files include?

These are detailed, structured files — not just totals.

JPK_PKPIR — PKPiR scope

Includes, in particular:

values posted in individual revenue and cost columns,
detailed information on accounting evidence/documents,
contractor data (where a tax ID/NIP exists),
KSeF document number, if assigned,
information related to the inventory count (spis z natury).

JPK_EWP — revenue records (lump-sum)

Includes, in particular:

revenues broken down by applicable tax rates,
details from accounting evidence/documents,
KSeF invoice number, if assigned.

JPK_ST — fixed assets and intangible assets

Includes, in particular:

acquisition, putting into use, and disposal of an asset,
tax value of the asset,
depreciation rates and methods,
KSeF number, if assigned for documents related to acquisition/disposal.

Important: the obligation to provide detailed acquisition/disposal data applies to fixed assets and intangibles entered into the register from 1 January 2026 onwards.

Key dates — when is the first submission due?

The first submission depends on the VAT reporting status:

Monthly VAT reporters (JPK_V7M)First submission will cover the tax year starting after 31 December 2025 — typically the year 2026.
Other taxpayers (including quarterly VAT reporters, JPK_V7K)First submission will cover the tax year starting after 31 December 2026.

In all cases, JPK_PKPIR/JPK_EWP and JPK_ST should be submitted by the annual PIT return filing deadline. For taxpayers covered from 1 January 2026, this usually means the first submission by 30 April 2027.

Practical implications for businesses and accounting teams

No more paper-based ledgers (within the scope of the regulations): records must be maintained in software from 1 January 2026.
Data quality matters more than ever: document details, contractor NIP, KSeF numbers (where applicable), and structured postings must be consistent.
Fixed assets registers need to be clean and complete: dates, values, depreciation settings, and links to source documents must align.

A quick implementation checklist

Confirm whether the 1 January 2026 scope applies to you (e.g., JPK_V7M vs JPK_V7K).
Verify whether your software can generate the required XML structures.
Define who is responsible for completing key fields (NIP, document identifiers, KSeF numbers, posting categories).
Review and update your fixed assets and intangibles register, especially entries from 1 January 2026.
Run internal checks during 2026 so that the annual file generation in 2027 is not a last-minute struggle.

Summary

While the first submission deadline for many taxpayers will fall in 2027, the operational change is immediate: electronic record-keeping applies from 1 January 2026. Early preparation reduces the risk of data gaps, file generation issues, and time-consuming corrections when the submission deadline approaches.