Poland’s Tax Update: What Businesses Need to Know
Poland introduced several important tax developments in May 2026, covering income tax reporting, tax procedure rules, SENT transport monitoring, audit regulations and selected tax relief measures.
The key legislative package passed by the Sejm during the 12–15 May 2026 session includes the Act amending the Personal Income Tax Act, Corporate Income Tax Act and Lump-Sum Income Tax Act, which extends the deadline for submitting JPK files for PIT and CIT purposes. This act is planned to enter into force on 1 July 2026. Separately, Poland published the Regulation of the Minister of Finance and Economy of 12 May 2026 amending the regulation on exclusions from certain SENT notification obligations, published as Dz.U. 2026, item 634. This regulation entered into force on 13 May 2026.
Poland continues to reshape its digital tax and transport compliance framework. The May 2026 updates affect two important areas for companies operating in Poland: structured tax reporting through JPK and transport monitoring through SENT. These changes are particularly relevant for finance, tax, accounting, and e-commerce teams preparing for the next phase of Polish compliance obligations.
JPK_CIT and JPK_PIT: Deadline Extension for Income Tax Reporting
The most important JPK update in May 2026 is the planned extension of deadlines for submitting JPK files for income tax purposes. During the 12–15 May 2026 Sejm session, amendments were passed that would extend the filing deadline for JPK files for PIT and CIT purposes until the end of the seventh month after the end of the taxable or financial year for entities keeping accounting books. The planned entry into force is 1 July 2026.
This follows an earlier regulation already published in 2026, which extended the JPK_CIT deadline for accounting books in the CIT area. The official regulation is the Regulation of the Minister of Finance and Economy of 16 February 2026 on extending deadlines for submitting accounting books for corporate income tax purposes, published as Dz.U. 2026, item 188. It entered into force on 20 February 2026.
In practice, for taxpayers whose tax or financial year follows the calendar year, the extended deadline means moving from the end of March to the end of July. This additional time is important because JPK income tax reporting is not only a filing obligation; it requires correct data mapping, chart-of-account tagging, validation of accounting data and readiness of finance systems to generate the required XML structures.
Which Taxpayers Are Most Affected by the JPK Changes?
The JPK deadline extension is particularly relevant for businesses that keep full accounting books. For CIT taxpayers and certain non-corporate entities, the deadline is expected to move to the end of the seventh month after the end of the tax or financial year. For PIT taxpayers keeping full accounting books, the expected deadline is 31 July after the end of the tax year.
However, businesses should note an important limitation. The planned extension does not appear to apply in the same way to taxpayers keeping a tax revenue and expense ledger or lump-sum revenue records. For these taxpayers, the filing deadline remains linked to the deadline for submitting the annual tax return.
SENT: New Rules for Clothing and Footwear Transport
Poland has also expanded the SENT transport monitoring system. SENT is used by the National Revenue Administration to monitor the road and rail transport of selected goods and fuel oil trading. Where a transport falls within scope, the relevant party must submit and update a SENT notification, while carriers must generally ensure geolocation data is transmitted.
From 17 March 2026, SENT monitoring was extended to selected clothing, used clothing and footwear movements. This affected businesses involved in import, export, transit, domestic distribution, retail logistics and e-commerce fulfilment where shipments meet the relevant product and quantity thresholds.
May 2026 SENT Relief for Certain Micro-Entrepreneurs
A further SENT update entered into force on 13 May 2026. The new regulation introduces a limited exclusion from the obligation to notify certain clothing and footwear transports in SENT for micro-entrepreneurs registered in CEIDG, including certain civil partnerships and general partnerships whose partners are exclusively natural persons.
The official legal reference is the Regulation of the Minister of Finance and Economy of 12 May 2026 amending the regulation on the exclusion of certain obligations relating to the notification of the transport of goods, published as Dz.U. 2026, item 634.
The exclusion applies only where all required conditions are met. The transport must start in Poland and be carried out for the purpose of sales at a marketplace subject to marketplace fee rules. The transported goods must not exceed 500 kg for clothing or used clothing under CN chapters 61, 62 or CN code 6309 00 00, or 700 pieces for footwear under CN chapter 64. The goods must be transported between the entrepreneur’s fixed place of business, residence or seat and the marketplace, and the transport must be accompanied by a document containing specific business, goods, vehicle, date and location details.
Key Takeaway
Poland’s May 2026 updates provide additional time for JPK preparation and introduce targeted relief within the SENT framework. Businesses should treat both developments as compliance priorities: JPK requires structured accounting data readiness, while SENT requires operational control over goods movement, notifications and transport documentation.
