Poland has introduced a temporary exemption allowing selected corporate income tax taxpayers and companies other than legal entities to avoid maintaining computerised fixed asset and intangible asset records and submitting related data through the JPK_ST_KR structure for specified financial years.
Poland’s Minister of Finance and Economy signed a regulation on 29 October 2026 that temporarily exempts selected taxpayers from two duties under the Corporate Income Tax Act.
The regulation applies to CIT taxpayers and to companies other than legal entities. These businesses must normally keep their accounting books using computer programs and submit them electronically to the head of the relevant tax office.
The regulation releases them from two specific duties. They do not have to keep records of fixed assets and intangible assets using computer programs. They also do not have to transfer data from that register using the JPK_ST_KR logical structure.
The exemption covers the records of fixed assets and intangible assets kept for the tax year. For companies other than legal entities, it covers the financial year that begins after 31 December 2025 and ends before 1 January 2029.
The regulation enters into force on the day after its publication in the Journal of Laws.
