JPK_CIT 2026 — Complete Guide for Companies
JPK_CIT is a new reporting obligation for CIT taxpayers effective from 2026. It requires submission of detailed accounting information in XML format — alongside the CIT-8 declaration.
Who must submit
The obligation covers CIT taxpayers keeping full books: limited liability companies, joint-stock companies, limited partnerships, and Polish branches of foreign companies. Small taxpayers (up to EUR 2M revenue) were exempt until 2025 — from 2026 they also submit, in simplified structure.
What the file contains
JPK_CIT includes a contractor list with NIP numbers, the general ledger, trial balance, fixed asset register with depreciation, and a list of related-party transactions. Format: XML compliant with MoF schema, sent via e-PUAP gateway or accounting system.
Deadline and penalties
First JPK_CIT for 2026 is due by March 31, 2027. Non-submission = penalty starting at PLN 1,200; formal errors = correction request (14 days). Hidden related-party transactions may trigger an additional 5% tax on concealed income.
Summary
Start preparation in Q4 2026 — verify your accounting system has a JPK_CIT export module. Most programs (Symphonia, Optima, Comarch) provide it automatically.