Starting in January, companies with a turnover above EUR 50 million must collect data comprehensively to prepare a JPK_CIT file, which is a comprehensive statement that reveals the contents of the accounting books. However, around 60 percent of companies that are required to do so have not taken implementation action. Organizational and technical readiness must be achieved by March 2026, when the files will need to be submitted to the tax office. Anyone who does not do this will be subject to sanctions under the Fiscal Code for not submitting tax reports.
https://pro.rp.pl/podatki/art41453451-elektronizacja-rozliczen-to-koszty-ale-tez-korzysci-nie-tylko-dla-fiskusa
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