Global Daily Tax News, Poland Introducing New Filing Obligations On Individual Entrepreneurs, (Oct 22, 2025)
Poland's Ministry of Finance has highlighted new obligations for entrepreneurs conducting business activities who are liable to personal income tax that will be introduced from next year.
Specifically, entities conducting business activity subject to PIT that submit JPK_V7M records on a monthly basis will be obligated to keep accounting books, a tax book of revenues and expenses, or a revenue register exclusively using software.
Interactive forms will be released by the Ministry in December this year, for taxpayers to submit the required documentation.
Entities will be required to submit tax documentation kept in a structured form for the first time in 2027. The Ministry has said it intends to offer free tools to support taxpayers to fulfil their obligations to send the new mandatory JPK files.