3 minutes

JPK_ST_KR Exemption for CIT Taxpayers for 2026–2028 Is Now in Force

Written by

Radosław Ozimek

Published

04.11.2026

For taxpayers keeping accounting books, JPK reporting for income tax purposes generally involves two separate files. JPK_KR_PD relates to accounting books and corporate income tax, while JPK_ST_KR is the electronic equivalent of the fixed asset and intangible asset register.

From 3 November 2026, a regulation is in force temporarily exempting selected CIT taxpayers from certain JPK_ST_KR obligations.

The exemption covers fixed asset and intangible asset records

On 29 October 2026, the Minister of Finance and Economy signed a regulation exempting taxpayers from the obligation to maintain certain parts of their accounting records using computer software and to submit them under the Polish CIT Act.

The Ministry announced the signing of the regulation on 30 October 2026.

The exemption applies to maintaining fixed asset and intangible asset records using computer software and submitting those records in the JPK_ST_KR structure.

According to the explanatory memorandum to the earlier draft, the purpose of the measure is to temporarily reduce the compliance burden and give taxpayers additional time to adapt their IT systems.

For calendar-year taxpayers, the exemption covers 2026–2028

The exemption applies to records for tax years, and in the case of partnerships without legal personality, financial years, that begin after 31 December 2025 and before 1 January 2029.

The decisive factor is therefore the starting date of the relevant tax or financial year.

For taxpayers whose tax year follows the calendar year, the exemption covers 2026, 2027 and 2028, including the current 2026 tax year.

The regulation has applied since 3 November 2026

The regulation was published in the Polish Journal of Laws on 2 November 2026 under item 1444 and entered into force on 3 November 2026.

However, this does not abolish the underlying obligation to maintain fixed asset and intangible asset records.

The exemption applies only to maintaining those records using computer software and submitting them in the JPK_ST_KR format.

The exemption does not apply to JPK_KR_PD

It is essential to distinguish JPK_ST_KR from JPK_KR_PD.

The regulation does not exempt taxpayers from JPK_KR_PD obligations.

The first group of CIT taxpayers was already required to submit this file for 2025, while further groups will be required to do so for 2026 and 2027.

This means that work on chart of accounts mapping, data quality and preparation of accounting records for JPK_KR_PD reporting should continue according to the existing timetable.

PIT and lump-sum taxpayers are still waiting for equivalent rules

Equivalent regulations for PIT and lump-sum taxpayers are still going through the government legislative process.

At present, there is no information that those procedures have been completed or that the regulations have been submitted for signature.

The key conclusion is straightforward: CIT taxpayers have obtained a temporary exemption from maintaining and submitting fixed asset and intangible asset records electronically in the JPK_ST_KR structure for years beginning in 2026–2028, but JPK_KR_PD obligations remain unchanged.

Feel free to contact us if your organisation needs support in determining the scope of its JPK obligations or preparing accounting systems for reporting.

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Is your organisation correctly distinguishing between JPK_ST_KR and JPK_KR_PD obligations?

We support businesses in analysing JPK obligations under the CIT regime, preparing data for JPK_KR_PD and assessing how the JPK_ST_KR exemption affects implementation timelines. We also assist with data mapping and adapting financial and accounting systems.

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