Poland’s Ministry of Finance has announced a major change to the KPiR (Tax Book of Revenues and Expenses) regulations, set to take effect on January 1, 2026. Under the new rules, all income and expense records will be required to be maintained electronically using accounting software and submitted digitally to the tax office.
🔹 Who Will Be Affected?
From January 1, 2026 – Businesses already obligated to submit JPK_VAT (Standard Audit File for VAT).
From January 1, 2027 – All other taxpayers using the KPiR system.
This move marks a significant step toward the digital transformation of tax reporting in Poland. Businesses will need to adapt their accounting systems to comply with the new electronic recordkeeping standards.
