Polish deal – changes to the obligation to send records

According to the planned changes to the so-called Polish Deal, the new obligation to keep and send books and records within the prescribed deadlines to the tax offices will be postponed.

The amendment to the tax laws, the so-called Polish Deal, introduced the obligation to keep accounting books, a tax revenue and expense ledger, as well as records of fixed assets and intangible assets and tax records in electronic form with the use of computer programmes. In addition, an obligation to send the ledgers to the tax offices within the prescribed deadlines was imposed in accordance with the current legislation.

This obligation aroused much controversy and constituted a heavy burden for taxpayers. Following the changes, the regulations will be introduced gradually and will initially cover only the largest companies. Starting from 2023, the obligation to keep electronic books and send them will apply to the largest CIT taxpayers, whose turnover for the previous tax year exceeded PLN 50 million. With each subsequent year until 2026, this obligation will be extended to further entities.