Late JPK CIT filing in Poland – penalties for errors or failure to submit
By the end of July 2026, the first entities subject to the Polish JPK CIT requirements will submit JPK_KR_PD files covering their accounting books. This deadline applies, in particular, to taxpayers from the first reporting group whose relevant tax or financial year began after 31 December 2024 and ended before 31 December 2025. The files must be prepared in accordance with the structure required by the Polish Ministry of Finance. What happens if a file is submitted after the deadline or contains errors?