Poland's government has approved tax legislation changes that will give businesses more time to submit electronic accounting records and simplify authorisation procedures, aiming to reduce administrative burdens for taxpayers starting July 2026. 

RF Report

Poland’s Council of Ministers approved amendments to personal income tax, corporate income tax, and lump-sum tax legislation, introducing significant changes to electronic accounting book submissions on 8 April 2026.

The new regulations permanently extend the deadline for submitting Uniform Control Files (JPK) – the standard electronic format used by businesses to transmit financial data to tax authorities. Companies will now have until the end of the seventh month following the tax year’s conclusion to file accounting books, including fixed assets and intangible assets records. This three-month extension gives businesses more time to ensure accuracy and reduces the likelihood of errors requiring corrections.

Under the proposed changes, existing powers of attorney for electronic tax declaration submissions will automatically cover JPK filings. This eliminates the need for separate authorisations and applies retroactively to powers of attorney granted before the law takes effect.

The legislation is scheduled to enter into force on 1 July 2026. However, provisions relating to powers of attorney will become effective one day after the law’s publication, enabling immediate application of these simplified procedures.

The amendments address long-standing administrative concerns raised by taxpayers and aim to streamline compliance processes for Polish businesses.