Electronic KPiR 2026 – the end of Excel, a new obligation

From 1 July 2026 the next stage of the digitalisation of accounting in Poland applies. The tax revenue and expense ledger (KPiR) and the fixed assets register are kept with a program and sent to the tax office in the JPK_PKPIR format – by the deadline for filing the annual return (Article 24a(1e) of the PIT Act as worded in Journal of Laws 2026, item 779). The first JPK_PKPIR covers the year 2026.

Legal basis: Article 24a(1e) of the Personal Income Tax (PIT) Act.

Who the obligation applies to

The obligation applies to PIT taxpayers who keep a KPiR (the tax scale or the flat tax). Accounting books for PIT are sent by 31 July. Taxpayers on the lump-sum tax have an equivalent – JPK_EWP (the revenue register).

| File | Who | Deadline | |------|-----|--------| | JPK_PKPIR (+ fixed assets register) | taxpayers who keep a KPiR | by the annual PIT deadline, for 2026 – by 30 April 2027 | | JPK_EWP | lump-sum tax | by the PIT-28 deadline | | JPK_V7M / V7K | active VAT payers | by the 25th day of the following month |

Check the details of the transitional provisions in the Ministry of Finance notices or ask us.

What JPK_PKPIR is

JPK_PKPIR is a Standard Audit File (JPK) containing the full content of the KPiR for a given tax year. Its structure includes:

• The header – the taxpayer’s details, the period, the NIP (tax identification number), the PKD (activity classification) code
• The basic KPiR entries – the columns of the ledger (date, document number, description, amounts)
• Monthly and annual summaries
• A list of fixed assets – if a register is kept
• A list of equipment – if applicable

Format: XML in line with the schema published by the Ministry of Finance (MF).

How to send JPK_PKPIR

You send the JPK_PKPIR file electronically, like other JPK files. It can be signed by a representative to whom you have granted a power of attorney to sign returns (UPL-1).

After sending you receive a UPO (Official Confirmation of Receipt) – confirmation that the file arrived and passed technical validation. Keep the UPO as proof of filing – it replaces the paper confirmation.

Programs that support JPK_PKPIR

The obligation to keep the KPiR with a program means that your accounting program should generate the JPK_PKPIR file. Check this in your provider’s documentation or ask your accounting firm. The choice of program depends on the size of the company, integration with online banking and KSeF (the national e-invoicing system), and ease of use.

If you use our service, we prepare the file ourselves: we work on FinnAI and give clients a client panel (documents, KSeF, a view of settlements).

The data structure – what must be there

Every KPiR entry must contain at least:

1. The date of the business event
2. The number of the accounting document (the invoice number, the number of an internal document)
3. The name of the counterparty
4. The address of the counterparty
5. A description of the event
6. Amounts in the appropriate columns of the ledger (revenue, costs, purchases of goods, pay, other)

The link with KSeF

From 1 February 2026 (the largest taxpayers) and from 1 April 2026 (the others), B2B invoices are issued in KSeF. This means that in JPK_PKPIR the entries based on invoices from KSeF should carry the KSeF number (the identifying number assigned by the MF system) in a separate field – alongside the invoice number, which remains the document number. In practice accounting programs download invoices from KSeF automatically and generate KPiR entries.

This is a big convenience: it eliminates manual entry of invoices, reduces errors and speeds up booking.

More about KSeF and its integration with accounting in the article KSeF 2.0 – company obligations in 2026.

Keeping the KPiR

Whatever the form (paper, electronic, JPK), you keep the KPiR for 5 years from the end of the year in which the deadline for paying the tax expired. Example: you keep the KPiR for 2026 (PIT payment deadline 30 April 2027) until the end of 2032.

For the electronic form this means:

• A copy in the company’s program + a backup copy (cloud, external drive)
• The UPO from sending JPK_PKPIR as proof of filing
• Source invoices – you can download invoices from KSeF from the MF system; accounting evidence is kept in line with the deadlines in the Accounting Act (Article 74) and the Tax Ordinance Act

Sanctions for non-compliance

Failing to keep the KPiR in the required form, or failing to send the file on time, attracts the sanctions arising from the legislation (the Tax Ordinance Act, the Fiscal Penal Code). Their scope depends on the circumstances – we do not give amounts, because they depend on the individual situation. If the KPiR is not kept properly, the tax office may also challenge costs.

The cost of switching – for a company on its own

If you have so far kept your KPiR yourself in Excel, switching to an electronic one involves costs:

• Buying or subscribing to a program – the price depends on the provider and the scope
• Time to learn – at the first implementation
• Conversion of historical data – if you want to move the fixed assets register

For comparison: service by an accounting firm includes generating and sending JPK_PKPIR in the package; current prices (net, + 23% VAT) are in the price list.

Summary

The electronic KPiR 2026 is the next step in digitalisation, integrated with KSeF and JPK_V7. For companies that already used an accounting program, the change may be small – check whether your program generates JPK_PKPIR. For companies that keep the KPiR in Excel or on paper, moving to an electronic program or an accounting firm is necessary.

See our KPiR service or compare the models in the article Accounting firm vs online accounting.

Sources: podatki.gov.pl – JPK_PKPIR, the PIT Act (Article 24a(1e), Journal of Laws 2026, item 779), the Accounting Act (Article 74).