The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Is a deferral of JPK_KR possible? 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 whether a deferral of JPK_KR is possible.
tax advisor Piotr Sekulski, PhD
„“For many small businesses this is a revolution. Some entrepreneurs do not pay much attention to formalities and make their life easier by not making all entries or skipping some columns; some even still keep their ledgers on paper. From next year the tax office will have everything served on a plate and this relaxed approach has to end (…)”
tax advisor Piotr Sekulski, PhD
“(…) If the entrepreneur submits such a notification by 25 November, the change in VAT settlements applies from the last quarter of 2025. And there is no doubt that the new accounting obligations will not apply to them in 2026 (…) It is good that the Ministry of Finance has resolved the doubts in favour of taxpayers (…) Thanks to this favourable interpretation of the provisions, they have time until 25 February to decide on the rules for keeping their accounts (…)”
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 .
