Poland: JPK CIT: JPK_ST_KR Reporting May Be Temporarily Suspended. What Does This Mean for Businesses?

JPK CIT is one of the most significant new tax reporting obligations in Poland in recent years. Introduced in phases, it has been covering a much broader group of businesses since 2026, going well beyond the largest corporations. On 18 August 2026, the Ministry of Finance and Economy published a draft regulation that could bring meaningful relief, especially for companies with extensive fixed asset registers. The proposal concerns a planned temporary exemption from the JPK_ST_KR reporting structure.

JPK CIT: Who Is Already Covered?

The new JPK obligations for income taxes are being introduced gradually. The rollout schedule is as follows:

• From 1 January 2025 the obligation applied to the largest entities: CIT taxpayers whose revenues exceeded the equivalent of EUR 50 million, as well as tax capital groups.
• From 1 January 2026 the scope expanded considerably. The obligation now covers additional CIT taxpayers and unincorporated partnerships that were previously required to submit JPK_V7M.
• From 1 January 2027 the remaining groups of taxpayers will be brought within scope.

JPK reporting for income taxes is no longer exclusive to the biggest players. If your organisation has been subject to the obligation since 2026, it is worth understanding what may still change within this same year.

What Is JPK_ST_KR and Why Does It Raise So Many Questions?

JPK_PD (the Standard Audit File for income tax) consists of several data structures. One of them is JPK_ST_KR, which covers the register of fixed assets and intangible assets (in Polish: środki trwałe oraz wartości niematerialne i prawne, abbreviated WNiP).

For many companies, this particular structure presents the greatest technical challenge. Aligning the fixed asset register with JPK_ST_KR requirements calls for more than a data review; it frequently means significant changes to accounting and ERP systems. The larger the register, the greater the workload, and for manufacturing or logistics companies the asset list can run to hundreds or even thousands of entries.

The Draft Regulation of 18 August 2026: What Does It Propose?

On 18 August 2026, the Ministry of Finance and Economy published a draft regulation providing for a temporary exemption for certain CIT taxpayers and unincorporated partnerships from two obligations at once:

1. Maintaining the fixed asset and intangible asset register in the JPK_ST_KR format using accounting software.
2. Transmitting that data to the tax authorities in this structure.

The exemption is intended to apply to tax years (or financial years) beginning after 31 December 2025 and before 1 January 2029, covering in practice the years 2026, 2027 and 2028.

The explanatory memorandum to the draft states explicitly that one of the goals is a temporary reduction of the compliance burden on taxpayers and providing additional time to adapt financial and accounting systems to the requirements of this structure.

Important: This is currently a draft regulation, not a measure that has already entered into force. The final scope and effective date of the exemption will depend on the completion of the legislative process.

What Could This Change Mean for Your Business?

If the draft is adopted in its proposed form, the practical effects will be felt most by companies with extensive fixed asset registers. Several specific consequences can be expected:

• A reduced volume of data to prepare and report under JPK CIT, at least through the end of 2028.
• Less time pressure around aligning the fixed asset and intangible asset register with the new format.
• More time to adapt accounting systems to the target requirements. Rather than implementing changes under deadline pressure, companies will be able to carry out the work carefully and thoroughly.
• Lower risk of errors caused by a rushed implementation of the new data structure.

It is worth noting that the proposed exemption relates specifically to the transmission of the JPK_ST_KR file. The obligation to maintain a fixed asset register remains in place; what changes is only the requirement to send it in the new format during this specific period. This is a good time to focus on the quality of the register itself, before full reporting obligations resume.

Who Benefits Most?

The proposed exemption may be particularly significant for:

• Manufacturing and logistics companies with large numbers of fixed assets.
• Businesses in the process of transforming their ERP or financial systems.
• Organisations that only came within the scope of JPK CIT in 2026 and are simultaneously adapting multiple areas of their bookkeeping.
• Unincorporated partnerships required to maintain full accounting books.

For these entities, every month available for a considered implementation has real value, both financial and organisational.

JPK CIT and Accounting Outsourcing: How to Prepare

New reporting obligations such as JPK CIT are changing the way businesses need to think about their accounting services. The requirements for data structure, quality and completeness are now significantly higher than they were just a few years ago.

Professional accounting outsourcing can play an important role in this context. An accounting firm or tax adviser that actively monitors legislative developments, including exactly this kind of draft regulation, can alert you early to possibilities that may reduce your company’s compliance burden, and can plan the implementation of changes in a structured, considered way.

Accounting services today go well beyond routine bookkeeping. They encompass regulatory monitoring, risk assessment and preparation for the next phases of reporting obligations, including the full implementation of JPK_ST_KR once the exemption expires.

Summary

The draft regulation of the Minister of Finance and Economy, published on 18 August 2026, could bring real relief for businesses that have been subject to JPK CIT obligations since 2026. A temporary exemption from JPK_ST_KR reporting, if it enters into force, means less data to prepare, less pressure on accounting systems and more time for a thorough implementation.

The right approach is to treat this period not as a deferral of the problem, but as a window for calm, well-planned preparation of the register and the underlying systems. Companies that use this time wisely will enter the full reporting phase ready, rather than in crisis mode.

We are monitoring the legislative process and will keep you informed as the next steps unfold.

Do you have questions about JPK CIT or want to check whether your company is properly prepared for the new obligations? Contact our accounting specialists.