Poland drops the JPK_ST_KR fixed-asset file for CIT taxpayers to 2028

Poland drops the JPK_ST_KR fixed-asset file for CIT taxpayers to 2028

30 October 2026: Poland's finance ministry has temporarily released corporate income tax payers from keeping their register of fixed and intangible assets in accounting software and from sending it to the tax office in the JPK_ST_KR file, for tax years that start after 31 December 2025 and before 1 January 2029. For finance teams and the vendors of Polish accounting and ERP systems, one part of the JPK_CIT reporting set falls away for three years.

Not yet independently verified. The ministry's news page does not say when the regulation is published in the Dziennik Ustaw, and so the exact day it takes effect; we have read the ministry's summary, not the regulation text. We will update this when it can be confirmed, and remove this note.

What the regulation removes

The Minister of Finance and Economy signed the regulation on 29 October, and the ministry announced it the next day. It covers CIT taxpayers, and partnerships without legal personality, that are required to keep their accounting books in computer programs and send them electronically to the head of their tax office. They are released from two duties:

• keeping the register of fixed assets and intangible assets using computer programs;
• sending the data from that register in the dedicated logical structure JPK_ST_KR.

The rest of the duty to keep books in software and send them as JPK files is not touched by this regulation. Only the fixed-asset and intangible-asset register is carved out.

Which years it covers

The exemption applies to the register kept for a tax year, or for partnerships the financial year, beginning after 31 December 2025 and before 1 January 2029. For a company whose tax year is the calendar year, that is 2026, 2027 and 2028. A company with a non-calendar year is covered for any year that starts inside that window, so a year beginning on 1 April 2028 is still exempt in full.

The regulation enters into force on the day after its publication in the Dziennik Ustaw, the journal of laws. The ministry's announcement does not give that date.

What it means for accounting systems

Where a company keeps its fixed-asset register outside the main ledger, in a separate module or a spreadsheet, producing a structured JPK_ST_KR file meant either an integration or a migration. The exemption takes the deadline off that work for the 2026 tax year, the first one affected, and for the two after it.

It does not remove the register itself: depreciation still has to be calculated and documented for CIT, only not necessarily in a program and not as a JPK file. Vendors that have already built JPK_ST_KR output can keep it as an option, and companies that planned a project to move their asset register into the main ledger before the 2026 year-end close can now decide whether to do it before the exemption ends, or wait for whatever the ministry sets out for tax years from 2029.

Sources

• Ministerstwo Finansow: Rozporzadzenie w sprawie czasowego zwolnienia w CIT z obowiazkow w zakresie JPK CIT dotyczacych ewidencji srodkow trwalych i wartosci niematerialnych i prawnych, 30 October 2026