- From January 1, a new template for the tax revenue and expense ledger (PKPiR) is in effect.
- Two new columns in PKPiR are linked to the gradual introduction of the National e-Invoice System (KSeF) starting February 2026.
- One column records the KSeF invoice identification number; the other records the contractor’s tax ID (NIP).
- The new regulation requires PKPiR to be kept electronically, and after the tax year, taxpayers must send a JPK file to the tax office.
- Additional changes include new obligations related to KSeF, asset and intangible records, and daily evidence summaries.
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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