Ulga dla tysięcy przedsiębiorców, w tym ryczałtowców. Jest projekt
Summary
The Ministry of Finance has proposed postponing the electronic filing of JPK_PIT files for two years for certain taxpayers. The postponement affects 2.8 million Polish entrepreneurs and is detailed in two draft regulations. The move aims to address market difficulties, including the lack of appropriate financial and accounting systems. The postponement applies to the electronic filing of Podatkowa Księga Przychodów i Rozchodów (PKPiR) and fixed asset registers for specific periods. It also exempts these taxpayers from submitting the JPK_PIT file after the year ends. The postponement is temporary and will take effect the day after the regulations are announced.
Key points
- The Ministry of Finance proposes postponing the JPK_PIT filing obligation for two years.
- The postponement covers the electronic filing of PKPiR for 2027 and 2028 for specific taxpayers.
- Taxpayers on the PIT scale and linear PIT are exempt from electronic fixed asset registers for 2026-2028.
- Ryczałt taxpayers are exempt from electronic income registers for 2027 and 2028.
- The postponement applies to taxpayers not active in VAT for the entire required period.
Timeline
Electronic filing of JPK_V7M becomes mandatory for monthly VAT filers.
New electronic filing requirements are set to apply to remaining entrepreneurs.
The proposed postponement will take effect the day after the regulations are announced.
“To reakcja na obiektywne trudności rynkowe — w tym brak odpowiednich systemów finansowo-księgowych oraz potrzebę odciążenia mikro, małych i średnich firm — komentuje Anna Zielony, doradca podatkowy i starszy menedżer w MDDP.”
Background
The Polish tax administration has been gradually introducing the obligation to maintain electronic books and registers for entrepreneurs.
Why it matters
The postponement provides immediate relief to 2.8 million small businesses facing difficulties in implementing new digital requirements.