The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Will this obligation apply to everyone starting in 2026? Is there a way to postpone this ? A recent article in Rzeczpospolita featured expert commentary by Piotr Sekulski, PhD, a tax advisor, discussing the matter.
You can find the full article at the link – it offers useful insights into who must implement JPK accounting books and when.
tax advisor Piotr Sekulski, PhD
„For small businesses, this is a real revolution. Many entrepreneurs still keep their books in paper form and often pay little attention to formalities. For PIT purposes, a number of expenses are recorded based on other documents. (…) For instance, costs related to using a private apartment for business are often booked using internal documentation. And not everyone has the time or willingness to prepare such documents.(…) ”
tax advisor Piotr Sekulski, PhD
“(…) In the first phase, only businesses already submitting monthly VAT JPK files will be required to keep and submit digital accounting books. (…) According to Article 66 of the amendment of October 29, 2021 (Dz.U. 2021, item 2105 as amended), the obligation in 2026 will apply to those submitting JPK under Article 109(3b) of the VAT Act – that is, taxpayers filing VAT returns monthly. Those filing quarterly fall under Article 109(3c). (…) ”
If you’re wondering how and when to implement JPK accounting books and what it means for your business, feel free to contact us at www.outsourced.pl .
