JPK_CIT and JPK_PIT from 2027? How to legally postpone the obligation by a year?
From January 1, 2026, new obligations regarding electronic maintenance of tax books and their submission to the tax office in the form of JPK_CIT and JPK_PIT files come into force. The good news is that there is a simple way to postpone this obligation by a full year.
Who do the new obligations apply to?
From the new year, PIT and CIT taxpayers (excluding the largest companies) who submit their VAT records (JPK_V7M) to the tax office every month will be required to:
- maintain books (accounting books, KPiR, revenue records) using computer programs
- submit them to the tax office without request, after the end of the tax year, in a structured electronic form (so-called JPK_CIT, JPK_PIT)
Other taxpayers (settling VAT quarterly or exempt from VAT) will be covered by this obligation only from 2027.
How to postpone the obligation by a year?
The solution is surprisingly simple: just switch from monthly to quarterly VAT settlement.
To do this, you need to:
- Submit an update to the VAT-R registration by February 25, 2026
- Mark the appropriate field indicating the choice of quarterly VAT settlement
- Effect: postponement of JPK_CIT/JPK_PIT obligation by one year (until 2027)
Source: Ministry of Finance position
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