The Ministry of Finance has been bombarding us with new obligations and procedures for a long time. We've already implemented JPK_VAT, a power of attorney register, and office appointment scheduling, among other things. We'll soon be implementing e-invoicing. We're also looking forward to JPK files for income taxes.
See: KSeF and what next?
As it turns out, some businesses will be able to postpone this obligation easily. Simply change the VAT settlement method from monthly to quarterly.
Taxpayers settling VAT monthly will be required to maintain their revenue and expense ledgers electronically starting in 2026. This is because they will be required to submit JPK_PKPIR and JPK_ST files for the previous year in 2027. However, taxpayers settling VAT quarterly will be required to submit JPK files a year later, meaning they won't be required to submit JPK files until 2028. At that time, tax authorities will have full access to our business settlements.
So what should you do to switch to quarterly periods?
Pursuant to Article 99, Section 3 of the VAT Act, it is sufficient to notify the head of the tax office. However, it is crucial to do so in a timely manner. The notification must be submitted by the 25th day of the second month of the quarter for which the first quarterly tax return will be filed. Therefore, to file quarterly returns in 2026, the VAT-R form must be submitted by February 25th.
There was incorrect information online that the deadline was November 25, 2025, but this was denied by the Ministry of Finance.
However, not everyone will be able to change their settlement method. Quarterly periods are available for small taxpayers.
However, to make things a bit more complicated, small taxpayers must file monthly returns for the first 12 months of their business, unless they have chosen the cash accounting method. The change cannot be made by entities that
- split payment applies with a value exceeding PLN 50,000 per month
- in the current quarter they settled tax on the import of goods
- In the current quarter they did not allow payments in any form other than cash.
However, there is an exception to point 1 for entrepreneurs who deliver motor fuels at petrol stations or liquefied gas stations to standard vehicle tanks and the supply of piped gas takes place via their own transmission or distribution networks.
Other taxpayers must face new challenges first.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of November 28, 2025.
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