Poland: Incoming reporting changes in Poland

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Poland: Incoming reporting changes in Poland

sarna

Alicja Sarna

From July 1 2016, new regulations regarding the obligation of how to provide tax and financial data to tax authorities, shall come into force. This will include the standardisation of procedures regarding the requests of tax authorities concerning tax books and tax evidence documentation into one uniformed form: Jednolity Plik Kontrolny – the Uniformed Control File (JPK).

Initially the regulation will concern only the large entrepreneurs, the medium and small ones will have a chance to choose where or not to be included in this procedure up until June 30 2018. From that point on, JPK will be mandatory for all entrepreneurs.

Foreign entities registered in Poland for VAT purposes will also be obliged to comply with the JPK requirement.

The obligation to provide the data to tax authorities in form of JPK will have an effect during the tax proceedings, tax controls, as well as the investigation activities and so-called cross controls and shall not be used retrospectively, that is, the obligation will concern data booked and documents issued after July 1 2016.

The changes will enforce the need to rewrite some IT accounting software in order to comply with the tax authorities' requests.

JPK will be an electronic file in form of XML format based on Standard Audit File for Tax v 2.0, with specific logic structure, that is defined and openly shared by Ministry of Finance. Currently, Ministry of Finance provided seven logic structures, informing about ongoing work on the new ones.

As stated by the Ministry of Finance, implementation of the JPK will allow the tax authorities greater access to taxpayers' books and documentation. It shall be also noticed that the tax controls are supposed to be more direct and 'straight to the point' so that tax authorities have all the necessary data contained on the JPK, without needing to search through irrelevant information. The Ministry of Finance decided that the XML file was the best possible to perform the role of JPK platform, since it is already popular and widely used.

Alicja Sarna (alicja.sarna@mddp.pl)

MDDP Poland

Tel: +48 22 322 68 88

Website: www.mddp.pl

more across site & shared bottom lb ros

More from across our site

Stocche Forbes Advogados, Utumi Advogados and Lobo de Rizzo Advogados have reached Tier 2 as competition intensifies in the region’s largest tax market
Ben Webster’s arrival represents a significant expansion of Withers’ London tax litigation practice, as the private client firm eyes further international growth
The combination swiftly builds on RSM’s addition of a new Lithuanian firm to its international network, signalling a European build-out
Tax teams must look beyond pillar two’s headline rules as R&D incentives and the US side-by-side deal create new strategic choices for multinationals, says Marta Pankiv of Tricentis
As funds work becomes more complex, Proskauer is betting that embedded tax expertise can strengthen its wider offering
The recently founded AI platform stands out in a crowded marketplace thanks to a compelling vision and friends in the right places
Advisers expect consumption tax reform to stay on course, but debt pressures could push the government towards tougher enforcement and incentive reviews
The firm demonstrated its sweet spot of litigation with an international twist with the recent win for the Danish tax authority…but it’s not a tax case
The recently formed firm has taken a break from hiring EY talent to expand its transactional tax and tax technology capabilities
The AI platform, founded last year by two school friends, is partnering with challenger firms like Unity Advisory and A&M Tax to launch its own assault on the AI tax market
Gift this article