How Are the National e-Invoicing System and JPK_CIT Related for Polish Taxpayers?

• JPK_CIT/PIT fills an analytical gap mainly in income tax and also strengthens VAT data verification.
• The implementation deadlines for mandatory KSeF and JPK_CIT overlap, creating challenges for taxpayers.
• Structured invoices (KSeF) become mandatory from February or April 2026, depending on taxpayer size.
• The first JPK_CIT reports for the largest entities are due by March 31, 2026; most taxpayers will report for 2026 by March 2027.
• Preparations should begin now, as submitting correct JPK_CIT/PIT structures may require changes in accounting processes.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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