21 October 2025

Tax books – new important regulations

The Ministry of Finance and Economy has announced three regulations of the Minister of Finance and Economy regarding accounting and tax books, including:

• Regulation on maintaining a tax book of revenues and expenses,
• Regulation on maintaining records of revenues and a list of fixed assets and intangible assets,
• Regulation on additional data to be added to accounting books and records of fixed assets and intangible assets subject to transfer under the Personal Income Tax Act.

The regulations will apply from January 1st, 2026. Therefore, for some PIT taxpayers, the following documents will be kept in electronic form from January 1st, 2026:

• accounting books,
• tax book of revenues and expenses,
• register of revenues,
• register of fixed assets and intangible assets,
• list of fixed assets and intangible assets.

Tax books – new important regulations

After the end of the tax year, they will be required to submit them to the head of the tax office in a structured format.

According to the information provided by the Ministry of Finance and Economy, starting in 2026, PIT taxpayers who are required to submit JPK_VAT returns on a monthly basis (i.e., JPK_V7M) must maintain their tax books in electronic form. Additionally, from the beginning of 2027, they will be required to submit these tax books to the relevant head of the tax office.

From 2027, other PIT taxpayers, including those required to submit JPK_VAT for quarterly periods (i.e., JPK_V7K), will need to prepare their tax books in electronic form and submit them to the relevant head of the tax office.