JPK_CIT: electronic books for more companies

The JPK_CIT reform requires companies to keep their accounting books in a defined electronic structure and submit them to the tax authorities together with the annual CIT return. From 1 January 2026 the obligation covers CIT payers who are already required to send JPK_VAT — a much wider group than the first wave.

The change is more than a new file format. Each ledger entry has to carry additional markers (such as contractor identifiers and fixed-asset tags), which means the chart of accounts and bookkeeping practices need to be prepared well before the filing deadline.

We are reviewing and aligning our clients’ charts of accounts now, so the first structured filing accompanying the 2026 annual return goes out cleanly. Get in touch if you would like us to assess your readiness.