JPK Fixed-Asset Reporting Exemption Proposed Through 2028
Poland's Ministry of Finance has issued a draft regulation (August 10, 2026) proposing a temporary exemption from mandatory JPK_ST_KR reporting—the electronic fixed assets and intangible assets register—for 2026–2028. Calendar-year taxpayers affected would gain relief from electronic asset record maintenance in those years.
In a move to ease compliance burdens, the Ministry of Finance and Economy published a draft regulation on August 10, 2026, proposing a temporary reprieve from JPK_ST_KR (electronic fixed assets and intangible assets register) reporting obligations for the years 2026, 2027, and 2028.
What This Means
Under the Standard Audit File (SAF-T) for Corporate Income Tax, companies are normally required to maintain electronic registers for fixed and intangible assets in a specific XML format and submit them to tax authorities. This exemption would temporarily waive that dual obligation:
- No requirement to maintain these registers in the mandated electronic format under CIT Act Article 9(1c)
- No obligation to file the JPK_ST_KR file with tax authorities
Who Is Affected
For calendar-year businesses: full exemption for 2026, 2027, and 2028. For non-calendar-year entities: a fiscal year starting July 1, 2028, and ending June 30, 2029, qualifies for exemption; but fiscal years starting January 1, 2029, or later will not be covered. The exemption ends entirely on January 1, 2029.
Importantly, this is not a cancellation of standard fixed-asset record-keeping. Businesses must still maintain ordinary fixed-asset records for accounting and tax purposes. The exemption only waives the requirement to format and transmit these records in the specific JPK_ST_KR XML structure.
Status and Timeline
The draft, dated August 10, 2026, is still a legislative proposal and has not yet entered into force. Lawmakers and the Ministry of Finance are still working through the legislative process.
What This Means for Expats and Foreigners Running a Business in Poland
If you own or manage a Polish company (Sp. z o.o., Sp. jawna, or other entity subject to CIT) and were worried about the complexity and cost of implementing JPK_ST_KR reporting this year, this exemption—if passed—would give you breathing room to focus on other compliance tasks. However, do not assume the exemption is final; the draft status means it could change or be rejected. Monitor official updates from the Ministry of Finance (mf.gov.pl) and your accountant for confirmation. If your company is large (EUR 50M+ revenue), you will still file JPK_KR_PD (accounting books and tax data) by July 31, 2026—the fixed-asset file relief is separate. Continue preparing your accounting systems for full JPK CIT reporting; the reprieve may be temporary.
Sources
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