Digital Accounting Rules Tighten: All Small Businesses Must Use Computer Systems from 2026
Poland is rolling out mandatory electronic record-keeping and new JPK digital file submissions for income tax returns. From January 2026, entrepreneurs using the simplified ledger system (PKPiR) or flat-rate method must switch from paper books to accounting software.
The New Requirement
Self-employed sole proprietors must transition to computer-based accounting software from January 1, 2026, and will submit the new JPK_PKPIR digital file with their 2026 year-end return in 2027. PIT taxpayers required to file JPK_V7M must maintain income and expense records in a computer program.
As of January 1, 2026, the obligation to keep books using accounting software and submit them electronically to the tax office now covers most income-tax payers—CIT (corporate) filers and PIT (individual) filers maintaining full books or submitting JPK V7M files.
Government Support
The Ministry of Finance is providing free, interactive online forms to simplify book submission for PKPiR and flat-rate operators, expected by late December.
VAT & E-Invoice (KSeF) Timeline
Invoice-issuing rules: mandatory e-invoicing (KSeF) begins February 1 and April 1, 2026 for different groups; all taxpayers must be able to receive e-invoices from February 1, 2026.
For Expats and Foreign Business Owners
If you run a sole proprietorship (JDG) or any business filing simplified books (PKPiR), you cannot continue hand-written ledgers. You must purchase or subscribe to accounting software recognized by the Polish tax authority (many cost 50–300 PLN/month). If you use a flat-rate method (ryczałt) and were previously exempt, check your filing status—you may now be included in e-filing rules. This is not optional. Start implementation immediately to avoid penalties and data loss. Many expat business owners hire a local biuro rachunkowe (accounting office) to handle compliance automatically.
Sources
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