{"id":1354,"date":"2026-07-09T12:23:07","date_gmt":"2026-07-09T12:23:07","guid":{"rendered":"https:\/\/komatax.pl\/?p=1354"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"jpk_cit-2026-nowe-obowiazki-firm-i-co-sie-zmienia","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/jpk_cit-2026-nowe-obowiazki-firm-i-co-sie-zmienia\/","title":{"rendered":"JPK_CIT 2026 \u2013 new corporate obligations and what is changing?"},"content":{"rendered":"<style>.kb-row-layout-id1354_f3315a-70 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1354_f3315a-70 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1354_f3315a-70 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1354_f3315a-70 > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1354_f3315a-70 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1354_f3315a-70 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1354_f3315a-70 alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1354_cb8501-d7 > .kt-inside-inner-col{display:flex;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col,.kadence-column1354_cb8501-d7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_cb8501-d7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_cb8501-d7{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_cb8501-d7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1354_cb8501-d7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_cb8501-d7\"><div class=\"kt-inside-inner-col\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/komatax.pl\/\">Strona g\u0142\u00f3wna<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">JPK_CIT 2026 &#8211; nowe obowi\u0105zki firm i co si\u0119 zmienia?<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96, .wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96[data-kb-block=\"kb-adv-heading1354_cffcb0-96\"]{max-width:900px;margin-right:auto;margin-left:auto;padding-top:0px;margin-top:20px;text-align:center;font-size:62px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96[data-kb-block=\"kb-adv-heading1354_cffcb0-96\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96[data-kb-block=\"kb-adv-heading1354_cffcb0-96\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96, .wp-block-kadence-advancedheading.kt-adv-heading1354_cffcb0-96[data-kb-block=\"kb-adv-heading1354_cffcb0-96\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1354_cffcb0-96 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_cffcb0-96\"><strong><strong><strong>JPK_CIT 2026 &#8211; nowe obowi\u0105zki firm i co si\u0119 zmienia?<\/strong><\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1354_63bd88-62 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1354_63bd88-62 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1354_63bd88-62 > .kt-row-column-wrap{column-gap:60px;max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, calc(70% - ((60px * 1 )\/2)))minmax(0, calc(30% - ((60px * 1 )\/2)));}.kb-row-layout-id1354_63bd88-62 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1354_63bd88-62 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1354_63bd88-62 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1354_63bd88-62 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1354_117b73-09 > .kt-inside-inner-col,.kadence-column1354_117b73-09 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_117b73-09 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_117b73-09 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_117b73-09 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_117b73-09 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_117b73-09{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_117b73-09 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_117b73-09 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_117b73-09\"><div class=\"kt-inside-inner-col\"><style>.kb-image1354_59355c-7e .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1354_59355c-7e size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/12-1-1024x538.webp\" alt=\"Ilustracja do artyku\u0142u: JPK_CIT 2026 - nowe obowi\u0105zki firm i co si\u0119 zmienia\" class=\"kb-img wp-image-1356\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/12-1-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/12-1-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/12-1-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/12-1.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17, .wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17[data-kb-block=\"kb-adv-heading1354_74fe96-17\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17[data-kb-block=\"kb-adv-heading1354_74fe96-17\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_74fe96-17[data-kb-block=\"kb-adv-heading1354_74fe96-17\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_74fe96-17 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_74fe96-17\">Od 2026 roku grono firm obj\u0119tych obowi\u0105zkiem JPK_CIT znacz\u0105co si\u0119 poszerza. Je\u015bli Twoja firma rozlicza podatek dochodowy od os\u00f3b prawnych (CIT) albo prowadzisz pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 i jeste\u015b czynnym podatnikiem VAT &#8211; to w\u0142a\u015bnie Ciebie dotyczy ta zmiana. Ministerstwo Finans\u00f3w konsekwentnie wdra\u017ca nowy standard raportowania, kt\u00f3ry ma umo\u017cliwi\u0107 automatyczn\u0105 analiz\u0119 ksi\u0105g rachunkowych przez organy podatkowe.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f, .wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f[data-kb-block=\"kb-adv-heading1354_0fa143-2f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f[data-kb-block=\"kb-adv-heading1354_0fa143-2f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_0fa143-2f[data-kb-block=\"kb-adv-heading1354_0fa143-2f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_0fa143-2f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_0fa143-2f\">Co dok\u0142adnie trzeba przes\u0142a\u0107? Do kiedy? I co grozi za niedope\u0142nienie obowi\u0105zku? W tym artykule znajdziesz odpowiedzi na te pytania &#8211; bez zb\u0119dnego \u017cargonu, z konkretnymi terminami i praktycznymi wskaz\u00f3wkami.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18, .wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18[data-kb-block=\"kb-adv-heading1354_345513-18\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18[data-kb-block=\"kb-adv-heading1354_345513-18\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_345513-18[data-kb-block=\"kb-adv-heading1354_345513-18\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1354_345513-18 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_345513-18\">Spis tre\u015bci<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#czym-jest\">Czym jest JPK_CIT i sk\u0105d si\u0119 wzi\u0105\u0142?<\/a><\/li>\n\n\n\n<li><a href=\"#kogo-dotyczy\">Kogo dotyczy JPK_CIT i kiedy?<\/a><\/li>\n\n\n\n<li><a href=\"#jakie-pliki\">Jakie pliki trzeba wys\u0142a\u0107 &#8211; JPK_KR_PD i JPK_ST_KR<\/a><\/li>\n\n\n\n<li><a href=\"#terminy\">Terminy z\u0142o\u017cenia JPK_CIT w 2026 roku<\/a><\/li>\n\n\n\n<li><a href=\"#jak-przygotowac\">Jak przygotowa\u0107 firm\u0119 na nowe obowi\u0105zki?<\/a><\/li>\n\n\n\n<li><a href=\"#kary\">Kary za niedope\u0142nienie obowi\u0105zku<\/a><\/li>\n\n\n\n<li><a href=\"#koniec\">Podsumowanie<\/a><\/li>\n\n\n\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b, .wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b[data-kb-block=\"kb-adv-heading1354_fbd52f-6b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b[data-kb-block=\"kb-adv-heading1354_fbd52f-6b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_fbd52f-6b[data-kb-block=\"kb-adv-heading1354_fbd52f-6b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"czym-jest\" class=\"kt-adv-heading1354_fbd52f-6b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_fbd52f-6b\"><strong><strong><strong>Czym jest JPK_CIT i sk\u0105d si\u0119 wzi\u0105\u0142? <\/strong><\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f, .wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f[data-kb-block=\"kb-adv-heading1354_572606-4f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f[data-kb-block=\"kb-adv-heading1354_572606-4f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_572606-4f[data-kb-block=\"kb-adv-heading1354_572606-4f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1354_572606-4f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_572606-4f\"><strong><strong><strong><strong>JPK_CIT jako rozszerzenie systemu JPK<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68, .wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68[data-kb-block=\"kb-adv-heading1354_7abd1f-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68[data-kb-block=\"kb-adv-heading1354_7abd1f-68\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_7abd1f-68[data-kb-block=\"kb-adv-heading1354_7abd1f-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_7abd1f-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_7abd1f-68\">JPK (Jednolity Plik Kontrolny) funkcjonuje w Polsce od 2016 roku. Wi\u0119kszo\u015b\u0107 przedsi\u0119biorc\u00f3w zna go w formie JPK_VAT, kt\u00f3ry co miesi\u0105c trafia do urz\u0119du skarbowego. JPK_CIT to kolejny element tego samego systemu &#8211; tym razem dotycz\u0105cy podatku dochodowego od os\u00f3b prawnych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5, .wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5[data-kb-block=\"kb-adv-heading1354_aada73-e5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5[data-kb-block=\"kb-adv-heading1354_aada73-e5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_aada73-e5[data-kb-block=\"kb-adv-heading1354_aada73-e5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_aada73-e5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_aada73-e5\">Idea jest ta sama: zamiast kontroli &#8222;na miejscu&#8221; w firmie, organ podatkowy otrzymuje ustandaryzowany plik XML z danymi z ksi\u0105g rachunkowych i mo\u017ce go przeanalizowa\u0107 algorytmicznie. To pozwala wykrywa\u0107 nieprawid\u0142owo\u015bci szybciej i na wi\u0119ksz\u0105 skal\u0119, bez konieczno\u015bci anga\u017cowania inspektor\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3, .wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3[data-kb-block=\"kb-adv-heading1354_b92ab0-d3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3[data-kb-block=\"kb-adv-heading1354_b92ab0-d3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_b92ab0-d3[data-kb-block=\"kb-adv-heading1354_b92ab0-d3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1354_b92ab0-d3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_b92ab0-d3\"><strong><strong><strong><strong>Dlaczego to wa\u017cna zmiana?<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30, .wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30[data-kb-block=\"kb-adv-heading1354_adc123-30\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30[data-kb-block=\"kb-adv-heading1354_adc123-30\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_adc123-30[data-kb-block=\"kb-adv-heading1354_adc123-30\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_adc123-30 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_adc123-30\">JPK_VAT dotyczy\u0142 transakcji &#8211; faktur sprzeda\u017cy i zakupu. JPK_CIT idzie znacznie dalej: obejmuje ca\u0142\u0105 ewidencj\u0119 ksi\u0119gow\u0105 &#8211; ka\u017cde konto, ka\u017cde przeksi\u0119gowanie, ka\u017cdy zapis w dzienniku. Do tego dochodzi ewidencja \u015brodk\u00f3w trwa\u0142ych. Skala przekazywanych danych jest niepor\u00f3wnanie wi\u0119ksza ni\u017c w przypadku JPK_VAT.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0, .wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0[data-kb-block=\"kb-adv-heading1354_be93b1-a0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0[data-kb-block=\"kb-adv-heading1354_be93b1-a0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_be93b1-a0[data-kb-block=\"kb-adv-heading1354_be93b1-a0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_be93b1-a0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_be93b1-a0\">Dla firm oznacza to konieczno\u015b\u0107 prowadzenia ksi\u0105g w spos\u00f3b, kt\u00f3ry umo\u017cliwia wygenerowanie pliku XML o \u015bci\u015ble okre\u015blonej strukturze. Systemy finansowo-ksi\u0119gowe musz\u0105 by\u0107 do tego dostosowane. Dane musz\u0105 by\u0107 &#8222;otagowane&#8221; tak, aby algorytmy Ministerstwa Finans\u00f3w mog\u0142y zrozumie\u0107 ich podatkowy charakter.<\/p>\n\n\n<style>.kb-image1354_86d323-0e:not(.kb-image-is-ratio-size) .kb-img, .kb-image1354_86d323-0e.kb-image-is-ratio-size{padding-top:40px;}.kb-image1354_86d323-0e .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1354_86d323-0e size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/22052-2.png\" alt=\"Harmonogram wdro\u017cenia JPK_CIT w Polsce - trzy etapy obejmuj\u0105ce kolejne grupy podatnik\u00f3w CIT\" class=\"kb-img wp-image-1357\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/22052-2.png 1000w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/22052-2-300x200.png 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/22052-2-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31, .wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31[data-kb-block=\"kb-adv-heading1354_d44175-31\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31[data-kb-block=\"kb-adv-heading1354_d44175-31\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_d44175-31[data-kb-block=\"kb-adv-heading1354_d44175-31\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"kogo-dotyczy\" class=\"kt-adv-heading1354_d44175-31 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_d44175-31\">Kogo dotyczy JPK_CIT i kiedy?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62, .wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62[data-kb-block=\"kb-adv-heading1354_45459b-62\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62[data-kb-block=\"kb-adv-heading1354_45459b-62\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_45459b-62[data-kb-block=\"kb-adv-heading1354_45459b-62\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1354_45459b-62 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_45459b-62\"><strong><strong><strong><strong><strong><strong>Trzy etapy wdro\u017cenia<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75, .wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75[data-kb-block=\"kb-adv-heading1354_da6109-75\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75[data-kb-block=\"kb-adv-heading1354_da6109-75\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_da6109-75[data-kb-block=\"kb-adv-heading1354_da6109-75\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_da6109-75 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_da6109-75\">Ustawodawca roz\u0142o\u017cy\u0142 wdro\u017cenie JPK_CIT na trzy etapy, stopniowo obejmuj\u0105c kolejne grupy podatnik\u00f3w:<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43, .wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43[data-kb-block=\"kb-adv-heading1354_083470-43\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43[data-kb-block=\"kb-adv-heading1354_083470-43\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_083470-43[data-kb-block=\"kb-adv-heading1354_083470-43\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_083470-43 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_083470-43\"><strong>Etap 1 &#8211; od 1 stycznia 2025 roku:<\/strong> Najwi\u0119ksze firmy &#8211; podatnicy CIT oraz sp\u00f3\u0142ki nieb\u0119d\u0105ce osobami prawnymi, kt\u00f3rych przychody w poprzednim roku przekroczy\u0142y 50 milion\u00f3w euro, a tak\u017ce podatkowe grupy kapita\u0142owe. Dla tej grupy termin przes\u0142ania JPK_KR_PD za rok 2025 zosta\u0142 przesuni\u0119ty na 31 lipca 2026 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85, .wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85[data-kb-block=\"kb-adv-heading1354_268274-85\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85[data-kb-block=\"kb-adv-heading1354_268274-85\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_268274-85[data-kb-block=\"kb-adv-heading1354_268274-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_268274-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_268274-85\"><strong>Etap 2 &#8211; od 1 stycznia 2026 roku:<\/strong> Pozostali podatnicy CIT zobowi\u0105zani do sk\u0142adania JPK_VAT oraz podatnicy PIT prowadz\u0105cy pe\u0142ne ksi\u0119gi rachunkowe (nie KPiR), kt\u00f3rzy s\u0105 czynnymi p\u0142atnikami VAT sk\u0142adaj\u0105cymi JPK_V7M. To w\u0142a\u015bnie ta grupa wchodzi w obowi\u0105zek w 2026 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94, .wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94[data-kb-block=\"kb-adv-heading1354_c63c42-94\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94[data-kb-block=\"kb-adv-heading1354_c63c42-94\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_c63c42-94[data-kb-block=\"kb-adv-heading1354_c63c42-94\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_c63c42-94 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_c63c42-94\"><strong>Etap 3 &#8211; od 1 stycznia 2027 roku:<\/strong> Pozostali podatnicy &#8211; w tym pozostali podatnicy PIT, osoby rozliczaj\u0105ce si\u0119 rycza\u0142tem oraz pozosta\u0142e podmioty CIT i sp\u00f3\u0142ki nieb\u0119d\u0105ce osobami prawnymi, kt\u00f3re nie zosta\u0142y obj\u0119te wcze\u015bniejszymi etapami.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90, .wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90[data-kb-block=\"kb-adv-heading1354_5e4501-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90[data-kb-block=\"kb-adv-heading1354_5e4501-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_5e4501-90[data-kb-block=\"kb-adv-heading1354_5e4501-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1354_5e4501-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_5e4501-90\"><strong><strong><strong><strong><strong><strong><strong>Kto jest zwolniony z JPK_CIT?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec, .wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec[data-kb-block=\"kb-adv-heading1354_dab660-ec\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec[data-kb-block=\"kb-adv-heading1354_dab660-ec\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_dab660-ec[data-kb-block=\"kb-adv-heading1354_dab660-ec\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_dab660-ec wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_dab660-ec\">Z obowi\u0105zku zwolnieni s\u0105 podatnicy, kt\u00f3rych przychody lub dochody s\u0105 w ca\u0142o\u015bci wolne od podatku CIT (z wyj\u0105tkiem fundacji rodzinnych) oraz podmioty prowadz\u0105ce uproszczon\u0105 ewidencj\u0119 przychod\u00f3w i koszt\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1, .wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1[data-kb-block=\"kb-adv-heading1354_fdefa2-f1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1[data-kb-block=\"kb-adv-heading1354_fdefa2-f1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_fdefa2-f1[data-kb-block=\"kb-adv-heading1354_fdefa2-f1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_fdefa2-f1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_fdefa2-f1\">Wa\u017cna informacja dla w\u0142a\u015bcicieli jednoosobowych dzia\u0142alno\u015bci gospodarczych rozliczaj\u0105cych si\u0119 rycza\u0142tem lub na KPiR: je\u015bli nie prowadzisz pe\u0142nych ksi\u0105g rachunkowych i nie jeste\u015b podatnikiem CIT, JPK_CIT Ciebie bezpo\u015brednio nie dotyczy &#8211; przynajmniej do 2027 roku, kiedy wejdzie etap 3.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b, .wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b[data-kb-block=\"kb-adv-heading1354_5f1a9b-2b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b[data-kb-block=\"kb-adv-heading1354_5f1a9b-2b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_5f1a9b-2b[data-kb-block=\"kb-adv-heading1354_5f1a9b-2b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_5f1a9b-2b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_5f1a9b-2b\"><strong><strong>Sp\u00f3\u0142ka z o.o. a JPK_CIT<\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc[data-kb-block=\"kb-adv-heading1354_0cb2c2-bc\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc[data-kb-block=\"kb-adv-heading1354_0cb2c2-bc\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cb2c2-bc[data-kb-block=\"kb-adv-heading1354_0cb2c2-bc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_0cb2c2-bc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_0cb2c2-bc\">Sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 (sp. z o.o.) s\u0105 podatnikami CIT, wi\u0119c JPK_CIT ich dotyczy. Je\u015bli Twoja sp. z o.o. jest czynnym p\u0142atnikiem VAT i sk\u0142ada JPK_VAT, to od roku podatkowego rozpoczynaj\u0105cego si\u0119 po 31 grudnia 2025 roku wchodzi w obowi\u0105zek etapu 2. Oznacza to, \u017ce pierwsza wysy\u0142ka JPK_CIT za rok 2026 b\u0119dzie wymagana w 2027 roku (w terminie z\u0142o\u017cenia zeznania CIT-8).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d, .wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d[data-kb-block=\"kb-adv-heading1354_b39cfb-0d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d[data-kb-block=\"kb-adv-heading1354_b39cfb-0d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_b39cfb-0d[data-kb-block=\"kb-adv-heading1354_b39cfb-0d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"jakie-pliki\" class=\"kt-adv-heading1354_b39cfb-0d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_b39cfb-0d\"><strong><strong>Jakie pliki trzeba wys\u0142a\u0107 &#8211; JPK_KR_PD i JPK_ST_KR<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87, .wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87[data-kb-block=\"kb-adv-heading1354_93ec64-87\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87[data-kb-block=\"kb-adv-heading1354_93ec64-87\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_93ec64-87[data-kb-block=\"kb-adv-heading1354_93ec64-87\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_93ec64-87 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_93ec64-87\"><strong>JPK_KR_PD &#8211; ksi\u0119gi rachunkowe z danymi podatkowym<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1, .wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1[data-kb-block=\"kb-adv-heading1354_66aba2-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1[data-kb-block=\"kb-adv-heading1354_66aba2-d1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_66aba2-d1[data-kb-block=\"kb-adv-heading1354_66aba2-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_66aba2-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_66aba2-d1\">JPK_KR_PD (Jednolity Plik Kontrolny Ksi\u0105g Rachunkowych i Podatku Dochodowego) to g\u0142\u00f3wny plik JPK_CIT. Zawiera pe\u0142n\u0105 ewidencj\u0119 zapis\u00f3w z ksi\u0105g rachunkowych &#8211; dziennik, zestawienie obrot\u00f3w i sald oraz oznaczenia podatkowe przypisane do kont.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5, .wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5[data-kb-block=\"kb-adv-heading1354_411bc0-f5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5[data-kb-block=\"kb-adv-heading1354_411bc0-f5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_411bc0-f5[data-kb-block=\"kb-adv-heading1354_411bc0-f5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_411bc0-f5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_411bc0-f5\">Co oznaczaj\u0105 &#8222;oznaczenia podatkowe&#8221;? Ka\u017cde konto w planie kont firmy musi zosta\u0107 przypisane do odpowiedniej kategorii podatkowej ze s\u0142ownika Ministerstwa Finans\u00f3w. Dzi\u0119ki temu organ podatkowy mo\u017ce automatycznie sprawdzi\u0107, czy dane wykazane w deklaracji CIT-8 s\u0105 sp\u00f3jne z zapisami w ksi\u0119gach.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12, .wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12[data-kb-block=\"kb-adv-heading1354_8ae476-12\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12[data-kb-block=\"kb-adv-heading1354_8ae476-12\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_8ae476-12[data-kb-block=\"kb-adv-heading1354_8ae476-12\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_8ae476-12 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_8ae476-12\">To w\u0142a\u015bnie &#8222;tagowanie&#8221; kont jest najwi\u0119kszym wyzwaniem technicznym wdro\u017cenia JPK_CIT. Plan kont musi zosta\u0107 przejrzany i uzupe\u0142niony o nowe atrybuty. W praktyce oznacza to konieczno\u015b\u0107 dostosowania oprogramowania ksi\u0119gowego lub r\u0119cznego przypisania kategorii do ka\u017cdego konta.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9, .wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9[data-kb-block=\"kb-adv-heading1354_d99c1d-a9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9[data-kb-block=\"kb-adv-heading1354_d99c1d-a9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_d99c1d-a9[data-kb-block=\"kb-adv-heading1354_d99c1d-a9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_d99c1d-a9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_d99c1d-a9\"><strong>JPK_ST_KR &#8211; ewidencja \u015brodk\u00f3w trwa\u0142ych<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3, .wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3[data-kb-block=\"kb-adv-heading1354_663080-f3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3[data-kb-block=\"kb-adv-heading1354_663080-f3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_663080-f3[data-kb-block=\"kb-adv-heading1354_663080-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_663080-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_663080-f3\">JPK_ST_KR (Jednolity Plik Kontrolny \u015arodk\u00f3w Trwa\u0142ych i Ksi\u0105g Rachunkowych) to drugi plik wchodz\u0105cy w sk\u0142ad JPK_CIT. Zawiera szczeg\u00f3\u0142owe dane o \u015brodkach trwa\u0142ych i warto\u015bciach niematerialnych i prawnych &#8211; ich warto\u015bci pocz\u0105tkowej, odpisach amortyzacyjnych, dacie nabycia i sposobie amortyzacji.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd, .wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd[data-kb-block=\"kb-adv-heading1354_478dc3-cd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd[data-kb-block=\"kb-adv-heading1354_478dc3-cd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_478dc3-cd[data-kb-block=\"kb-adv-heading1354_478dc3-cd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_478dc3-cd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_478dc3-cd\">Organ podatkowy mo\u017ce dzi\u0119ki temu automatycznie por\u00f3wna\u0107 amortyzacj\u0119 podatkow\u0105 z bilansow\u0105 oraz zweryfikowa\u0107, czy odliczenia wykazane w CIT-8 s\u0105 zgodne z ewidencj\u0105. Firmy posiadaj\u0105ce rozbudowany maj\u0105tek trwa\u0142y (maszyny, pojazdy, nieruchomo\u015bci, oprogramowanie) powinny szczeg\u00f3lnie zadba\u0107 o porz\u0105dek w tej ewidencji przed pierwsz\u0105 wysy\u0142k\u0105.<\/p>\n\n\n<style>.kb-image1354_064038-c0:not(.kb-image-is-ratio-size) .kb-img, .kb-image1354_064038-c0.kb-image-is-ratio-size{padding-top:40px;}.kb-image1354_064038-c0 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1354_064038-c0 size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/2150062347-1.webp\" alt=\"Przygotowanie firmy do JPK_CIT - dostosowanie oprogramowania ksi\u0119gowego i tagowanie kont w planie kont\" class=\"kb-img wp-image-1358\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/2150062347-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/2150062347-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/2150062347-1-768x511.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46, .wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46[data-kb-block=\"kb-adv-heading1354_224f7d-46\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46[data-kb-block=\"kb-adv-heading1354_224f7d-46\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_224f7d-46[data-kb-block=\"kb-adv-heading1354_224f7d-46\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"terminy\" class=\"kt-adv-heading1354_224f7d-46 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_224f7d-46\"><strong><strong>Terminy z\u0142o\u017cenia JPK_CIT w 2026 roku<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1, .wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1[data-kb-block=\"kb-adv-heading1354_ae8789-c1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1[data-kb-block=\"kb-adv-heading1354_ae8789-c1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_ae8789-c1[data-kb-block=\"kb-adv-heading1354_ae8789-c1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_ae8789-c1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_ae8789-c1\"><strong>Termin dla najwi\u0119kszych firm &#8211; 31 lipca 2026<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb, .wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb[data-kb-block=\"kb-adv-heading1354_d8ab72-cb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb[data-kb-block=\"kb-adv-heading1354_d8ab72-cb\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_d8ab72-cb[data-kb-block=\"kb-adv-heading1354_d8ab72-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_d8ab72-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_d8ab72-cb\">Podatnicy obj\u0119ci etapem 1 (przychody powy\u017cej 50 mln euro oraz podatkowe grupy kapita\u0142owe) musz\u0105 przes\u0142a\u0107 JPK_KR_PD za rok podatkowy 2025 do 31 lipca 2026 roku. To termin zmieniony rozporz\u0105dzeniem Ministra Finans\u00f3w &#8211; pierwotnie przypada\u0142 na 31 marca 2026 roku. Przesuni\u0119cie wynika\u0142o z potrzeby dodatkowego czasu na dostosowanie system\u00f3w informatycznych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee, .wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee[data-kb-block=\"kb-adv-heading1354_42fe17-ee\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee[data-kb-block=\"kb-adv-heading1354_42fe17-ee\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_42fe17-ee[data-kb-block=\"kb-adv-heading1354_42fe17-ee\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_42fe17-ee wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_42fe17-ee\"><strong>Termin dla firm z etapu 2<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba, .wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba[data-kb-block=\"kb-adv-heading1354_252f21-ba\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba[data-kb-block=\"kb-adv-heading1354_252f21-ba\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_252f21-ba[data-kb-block=\"kb-adv-heading1354_252f21-ba\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_252f21-ba wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_252f21-ba\">Podatnicy wchodz\u0105cy w obowi\u0105zek od 1 stycznia 2026 roku (etap 2) b\u0119d\u0105 zobowi\u0105zani do przes\u0142ania JPK_CIT za rok podatkowy 2026 w terminie z\u0142o\u017cenia zeznania rocznego CIT-8, czyli co do zasady do ko\u0144ca marca 2027 roku (lub w terminie przed\u0142u\u017conym, je\u015bli taki zostanie og\u0142oszony).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7, .wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7[data-kb-block=\"kb-adv-heading1354_20876c-d7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7[data-kb-block=\"kb-adv-heading1354_20876c-d7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_20876c-d7[data-kb-block=\"kb-adv-heading1354_20876c-d7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1354_20876c-d7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_20876c-d7\"><strong>Rok obrotowy r\u00f3\u017cny od roku kalendarzowego<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c, .wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c[data-kb-block=\"kb-adv-heading1354_000041-4c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c[data-kb-block=\"kb-adv-heading1354_000041-4c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_000041-4c[data-kb-block=\"kb-adv-heading1354_000041-4c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_000041-4c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_000041-4c\">Je\u015bli rok obrotowy Twojej firmy nie pokrywa si\u0119 z rokiem kalendarzowym, terminy obowi\u0105zku liczysz od roku obrotowego rozpoczynaj\u0105cego si\u0119 po dacie granicznej danego etapu. Na przyk\u0142ad: firma z rokiem obrotowym od 1 kwietnia do 31 marca wchodzi w obowi\u0105zek etapu 2 dla roku obrotowego rozpoczynaj\u0105cego si\u0119 1 kwietnia 2026 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61, .wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61[data-kb-block=\"kb-adv-heading1354_61b689-61\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61[data-kb-block=\"kb-adv-heading1354_61b689-61\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_61b689-61[data-kb-block=\"kb-adv-heading1354_61b689-61\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_61b689-61 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_61b689-61\">Dla firm z niestandardowym rokiem obrotowym warto wcze\u015bniej skonsultowa\u0107 z biurem rachunkowym dok\u0142adny termin pierwszej wysy\u0142ki.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6, .wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6[data-kb-block=\"kb-adv-heading1354_e20962-f6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6[data-kb-block=\"kb-adv-heading1354_e20962-f6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_e20962-f6[data-kb-block=\"kb-adv-heading1354_e20962-f6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"jak-przygotowac\" class=\"kt-adv-heading1354_e20962-f6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_e20962-f6\"><strong><strong>Jak przygotowa\u0107 firm\u0119 na nowe obowi\u0105zki?<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6, .wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6[data-kb-block=\"kb-adv-heading1354_4f6762-d6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6[data-kb-block=\"kb-adv-heading1354_4f6762-d6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_4f6762-d6[data-kb-block=\"kb-adv-heading1354_4f6762-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_4f6762-d6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_4f6762-d6\"><strong>Krok 1: Sprawd\u017a, czy i kiedy Ci\u0119 dotyczy<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db, .wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db[data-kb-block=\"kb-adv-heading1354_7aa51e-db\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db[data-kb-block=\"kb-adv-heading1354_7aa51e-db\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_7aa51e-db[data-kb-block=\"kb-adv-heading1354_7aa51e-db\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_7aa51e-db wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_7aa51e-db\">Pierwsza rzecz to ustalenie, do kt\u00f3rego etapu wdro\u017cenia nale\u017cysz. Kluczowe pytania: Czy jeste\u015b podatnikiem CIT? Czy prowadzisz pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107? Czy sk\u0142adasz JPK_VAT? Odpowiedzi na te pytania wyznaczaj\u0105, czy obowi\u0105zek JPK_CIT dotyczy Ci\u0119 ju\u017c od 2026 roku, czy dopiero od 2027.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97[data-kb-block=\"kb-adv-heading1354_0cf210-97\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97[data-kb-block=\"kb-adv-heading1354_0cf210-97\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_0cf210-97[data-kb-block=\"kb-adv-heading1354_0cf210-97\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_0cf210-97 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_0cf210-97\">Je\u015bli nie jeste\u015b pewien &#8211; zadzwo\u0144 do swojego biura rachunkowego. To naturalne pytanie i ka\u017cde dobre biuro powinno udzieli\u0107 Ci jednoznacznej odpowiedzi w kilka minut.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22, .wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22[data-kb-block=\"kb-adv-heading1354_afb24c-22\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22[data-kb-block=\"kb-adv-heading1354_afb24c-22\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_afb24c-22[data-kb-block=\"kb-adv-heading1354_afb24c-22\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_afb24c-22 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_afb24c-22\"><strong>Krok 2: Oce\u0144 gotowo\u015b\u0107 oprogramowania<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b, .wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b[data-kb-block=\"kb-adv-heading1354_a6b8d1-0b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b[data-kb-block=\"kb-adv-heading1354_a6b8d1-0b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_a6b8d1-0b[data-kb-block=\"kb-adv-heading1354_a6b8d1-0b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_a6b8d1-0b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_a6b8d1-0b\">JPK_CIT mo\u017cna wygenerowa\u0107 wy\u0142\u0105cznie z oprogramowania finansowo-ksi\u0119gowego, kt\u00f3re obs\u0142uguje now\u0105 struktur\u0119 pliku XML. Popularne systemy polskich dostawc\u00f3w (np. Comarch ERP, Symfonia, InsERT, Sage) sukcesywnie wdra\u017caj\u0105 obs\u0142ug\u0119 JPK_CIT &#8211; ale nie zawsze w starszych wersjach. Zapytaj dostawc\u0119 swojego oprogramowania, czy aktualna wersja obs\u0142uguje JPK_KR_PD i JPK_ST_KR.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2, .wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2[data-kb-block=\"kb-adv-heading1354_3b248a-e2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2[data-kb-block=\"kb-adv-heading1354_3b248a-e2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_3b248a-e2[data-kb-block=\"kb-adv-heading1354_3b248a-e2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_3b248a-e2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_3b248a-e2\">Je\u015bli prowadzisz ksi\u0119gi przez biuro rachunkowe, to biuro jest odpowiedzialne za to, by narz\u0119dzia, na kt\u00f3rych pracuje, generowa\u0142y pliki w wymaganym formacie. Warto jednak dopyta\u0107, \u017ceby mie\u0107 pewno\u015b\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be, .wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be[data-kb-block=\"kb-adv-heading1354_01aeb9-be\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be[data-kb-block=\"kb-adv-heading1354_01aeb9-be\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_01aeb9-be[data-kb-block=\"kb-adv-heading1354_01aeb9-be\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_01aeb9-be wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_01aeb9-be\"><strong>Krok 3: Zadbaj o plan kont i tagowanie<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d, .wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d[data-kb-block=\"kb-adv-heading1354_e0e923-3d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d[data-kb-block=\"kb-adv-heading1354_e0e923-3d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_e0e923-3d[data-kb-block=\"kb-adv-heading1354_e0e923-3d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_e0e923-3d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_e0e923-3d\">Tagowanie kont ksi\u0119gowych to najwi\u0119ksze wyzwanie merytoryczne JPK_CIT. Ka\u017cde konto w planie kont musi zosta\u0107 przypisane do odpowiedniej kategorii ze s\u0142ownika Ministerstwa Finans\u00f3w. S\u0142ownik zawiera kilkadziesi\u0105t kategorii podatkowych &#8211; od przychod\u00f3w podatkowych, przez koszty uzyskania przychod\u00f3w, po kategorie neutralne podatkowo.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8, .wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8[data-kb-block=\"kb-adv-heading1354_f941cf-e8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8[data-kb-block=\"kb-adv-heading1354_f941cf-e8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f941cf-e8[data-kb-block=\"kb-adv-heading1354_f941cf-e8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_f941cf-e8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f941cf-e8\">W praktyce oznacza to konieczno\u015b\u0107 przejrzenia ca\u0142ego planu kont i przypisania tag\u00f3w do ka\u017cdego konta. Je\u015bli firma korzysta z biura rachunkowego, to zadanie spoczywa na biurze &#8211; ale w\u0142a\u015bciciel firmy powinien zatwierdzi\u0107, \u017ce np. konto &#8222;wydatki reprezentacyjne&#8221; zosta\u0142o poprawnie oznaczone jako koszt niestanowi\u0105cy kosztu uzyskania przychodu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c, .wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c[data-kb-block=\"kb-adv-heading1354_4fe512-0c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c[data-kb-block=\"kb-adv-heading1354_4fe512-0c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_4fe512-0c[data-kb-block=\"kb-adv-heading1354_4fe512-0c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_4fe512-0c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_4fe512-0c\"><strong>Krok 4: Sprawd\u017a ewidencj\u0119 \u015brodk\u00f3w trwa\u0142ych<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa, .wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa[data-kb-block=\"kb-adv-heading1354_a235b0-aa\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa[data-kb-block=\"kb-adv-heading1354_a235b0-aa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_a235b0-aa[data-kb-block=\"kb-adv-heading1354_a235b0-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_a235b0-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_a235b0-aa\">Przed pierwsz\u0105 wysy\u0142k\u0105 JPK_ST_KR warto zrobi\u0107 przegl\u0105d ewidencji \u015brodk\u00f3w trwa\u0142ych. Cz\u0119ste problemy to: \u015brodki trwa\u0142e w ewidencji, kt\u00f3re fizycznie ju\u017c nie istniej\u0105, brakuj\u0105ce daty nabycia lub niepoprawne stawki amortyzacji, rozbie\u017cno\u015bci mi\u0119dzy amortyzacj\u0105 bilansow\u0105 a podatkow\u0105.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d, .wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d[data-kb-block=\"kb-adv-heading1354_50ad28-7d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d[data-kb-block=\"kb-adv-heading1354_50ad28-7d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_50ad28-7d[data-kb-block=\"kb-adv-heading1354_50ad28-7d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_50ad28-7d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_50ad28-7d\">B\u0142\u0119dy w ewidencji \u015brodk\u00f3w trwa\u0142ych, kt\u00f3re przez lata &#8222;\u017cy\u0142y swoim \u017cyciem&#8221;, przy JPK_CIT mog\u0105 sta\u0107 si\u0119 widoczne dla organu podatkowego. Lepiej je wyczy\u015bci\u0107 przed pierwsz\u0105 wysy\u0142k\u0105 ni\u017c t\u0142umaczy\u0107 po kontroli.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7, .wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7[data-kb-block=\"kb-adv-heading1354_f7bf0e-b7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7[data-kb-block=\"kb-adv-heading1354_f7bf0e-b7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f7bf0e-b7[data-kb-block=\"kb-adv-heading1354_f7bf0e-b7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_f7bf0e-b7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f7bf0e-b7\"><strong>Rola biura rachunkowego w przygotowaniu do JPK_CIT<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64, .wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64[data-kb-block=\"kb-adv-heading1354_7cb2a6-64\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64[data-kb-block=\"kb-adv-heading1354_7cb2a6-64\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_7cb2a6-64[data-kb-block=\"kb-adv-heading1354_7cb2a6-64\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_7cb2a6-64 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_7cb2a6-64\">Biuro rachunkowe, kt\u00f3re prowadzi Twoje ksi\u0119gi, powinno wzi\u0105\u0107 na siebie ci\u0119\u017car technicznego przygotowania do JPK_CIT: dostosowanie oprogramowania, tagowanie kont, weryfikacj\u0119 ewidencji \u015brodk\u00f3w trwa\u0142ych i generowanie pliku. Rol\u0105 w\u0142a\u015bciciela firmy jest natomiast dostarczenie kompletnych i poprawnych danych &#8211; szczeg\u00f3lnie je\u015bli chodzi o kwalifikacj\u0119 podatkow\u0105 konkretnych wydatk\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22, .wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22[data-kb-block=\"kb-adv-heading1354_b8e29f-22\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22[data-kb-block=\"kb-adv-heading1354_b8e29f-22\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_b8e29f-22[data-kb-block=\"kb-adv-heading1354_b8e29f-22\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_b8e29f-22 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_b8e29f-22\">Je\u015bli masz w\u0105tpliwo\u015bci, jak Tw\u00f3j konkretny wydatek powinien zosta\u0107 oznaczony podatkowo &#8211; zapytaj biuro. To pytanie, kt\u00f3re warto zada\u0107 przed wysy\u0142k\u0105, nie po.<\/p>\n\n\n<style>.kb-image1354_0a8f2e-2e:not(.kb-image-is-ratio-size) .kb-img, .kb-image1354_0a8f2e-2e.kb-image-is-ratio-size{padding-top:40px;}.kb-image1354_0a8f2e-2e .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1354_0a8f2e-2e size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"665\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/3161-1.webp\" alt=\"Terminy i obowi\u0105zki JPK_CIT w 2026 roku - przygotowanie firmy do nowego standardu raportowania podatkowego\" class=\"kb-img wp-image-1359\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/3161-1.webp 1000w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/3161-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/07\/3161-1-768x511.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8, .wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8[data-kb-block=\"kb-adv-heading1354_f9bb88-f8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8[data-kb-block=\"kb-adv-heading1354_f9bb88-f8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f9bb88-f8[data-kb-block=\"kb-adv-heading1354_f9bb88-f8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"kary\" class=\"kt-adv-heading1354_f9bb88-f8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f9bb88-f8\">Kary za niedope\u0142nienie obowi\u0105zku<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce, .wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce[data-kb-block=\"kb-adv-heading1354_732bb0-ce\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce[data-kb-block=\"kb-adv-heading1354_732bb0-ce\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_732bb0-ce[data-kb-block=\"kb-adv-heading1354_732bb0-ce\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"terminy\" class=\"kt-adv-heading1354_732bb0-ce wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_732bb0-ce\">Odpowiedzialno\u015b\u0107 karnoskarbowa<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d, .wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d[data-kb-block=\"kb-adv-heading1354_c0a344-2d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d[data-kb-block=\"kb-adv-heading1354_c0a344-2d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_c0a344-2d[data-kb-block=\"kb-adv-heading1354_c0a344-2d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_c0a344-2d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_c0a344-2d\">Niez\u0142o\u017cenie JPK_CIT w terminie lub z\u0142o\u017cenie pliku zawieraj\u0105cego b\u0142\u0119dy mo\u017ce skutkowa\u0107 odpowiedzialno\u015bci\u0105 karnoskarbow\u0105 na podstawie Kodeksu karnego skarbowego. Sankcje mog\u0105 dotyczy\u0107 zar\u00f3wno osoby fizycznej odpowiedzialnej za sprawy podatkowe firmy (np. prezesa sp\u00f3\u0142ki), jak i podmiotu jako ca\u0142o\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63, .wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63[data-kb-block=\"kb-adv-heading1354_e5f5c5-63\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63[data-kb-block=\"kb-adv-heading1354_e5f5c5-63\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_e5f5c5-63[data-kb-block=\"kb-adv-heading1354_e5f5c5-63\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_e5f5c5-63 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_e5f5c5-63\">Wysoko\u015b\u0107 kar zale\u017cy od okoliczno\u015bci i skali uchybienia &#8211; od grzywny za wykroczenie skarbowe, przez grzywn\u0119 za przest\u0119pstwo skarbowe, a\u017c po ograniczenie wolno\u015bci w najpowa\u017cniejszych przypadkach celowego ukrywania danych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6, .wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6[data-kb-block=\"kb-adv-heading1354_045045-a6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6[data-kb-block=\"kb-adv-heading1354_045045-a6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_045045-a6[data-kb-block=\"kb-adv-heading1354_045045-a6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"terminy\" class=\"kt-adv-heading1354_045045-a6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_045045-a6\">Czynny \u017cal jako zabezpieczenie<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0, .wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0[data-kb-block=\"kb-adv-heading1354_a20122-c0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0[data-kb-block=\"kb-adv-heading1354_a20122-c0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_a20122-c0[data-kb-block=\"kb-adv-heading1354_a20122-c0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_a20122-c0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_a20122-c0\">Je\u015bli firma nie zd\u0105\u017cy z wysy\u0142k\u0105 w terminie, warto rozwa\u017cy\u0107 z\u0142o\u017cenie tzw. czynnego \u017calu &#8211; zawiadomienia do organu podatkowego o niedope\u0142nieniu obowi\u0105zku przed jego wykryciem przez organ. Czynny \u017cal skutecznie eliminuje odpowiedzialno\u015b\u0107 karnoskarbow\u0105, pod warunkiem \u017ce zostanie z\u0142o\u017cony przed wszcz\u0119ciem post\u0119powania.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67, .wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67[data-kb-block=\"kb-adv-heading1354_f163cd-67\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67[data-kb-block=\"kb-adv-heading1354_f163cd-67\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f163cd-67[data-kb-block=\"kb-adv-heading1354_f163cd-67\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_f163cd-67 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f163cd-67\">W ka\u017cdym przypadku przekroczenia terminu lub wykrycia b\u0142\u0119d\u00f3w w pliku najlepiej dzia\u0142a\u0107 szybko i transparentnie &#8211; i skonsultowa\u0107 si\u0119 z biurem rachunkowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca, .wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca[data-kb-block=\"kb-adv-heading1354_856d34-ca\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca[data-kb-block=\"kb-adv-heading1354_856d34-ca\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_856d34-ca[data-kb-block=\"kb-adv-heading1354_856d34-ca\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"koniec\" class=\"kt-adv-heading1354_856d34-ca wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_856d34-ca\">Podsumowanie<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6, .wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6[data-kb-block=\"kb-adv-heading1354_12f71f-c6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6[data-kb-block=\"kb-adv-heading1354_12f71f-c6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_12f71f-c6[data-kb-block=\"kb-adv-heading1354_12f71f-c6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_12f71f-c6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_12f71f-c6\">JPK_CIT to jedna z najwi\u0119kszych zmian w raportowaniu podatkowym ostatnich lat. Od 2026 roku obejmuje kolejn\u0105 grup\u0119 firm &#8211; wszystkich podatnik\u00f3w CIT sk\u0142adaj\u0105cych JPK_VAT oraz przedsi\u0119biorc\u00f3w prowadz\u0105cych pe\u0142ne ksi\u0119gi rachunkowe i b\u0119d\u0105cych czynnymi p\u0142atnikami VAT.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07, .wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07[data-kb-block=\"kb-adv-heading1354_d95a72-07\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07[data-kb-block=\"kb-adv-heading1354_d95a72-07\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_d95a72-07[data-kb-block=\"kb-adv-heading1354_d95a72-07\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_d95a72-07 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_d95a72-07\"><strong>Trzy najwa\u017cniejsze rzeczy do zapami\u0119tania:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>JPK_CIT sk\u0142ada si\u0119 z dw\u00f3ch plik\u00f3w: JPK_KR_PD (ewidencja ksi\u0119gowa z oznaczeniami podatkowymi) i JPK_ST_KR (ewidencja \u015brodk\u00f3w trwa\u0142ych). Oba musz\u0105 zosta\u0107 wygenerowane z systemu finansowo-ksi\u0119gowego i wys\u0142ane elektronicznie.<\/li>\n\n\n\n<li>Etap 2 dotyczy roku podatkowego rozpoczynaj\u0105cego si\u0119 po 31 grudnia 2025 roku. Dla wi\u0119kszo\u015bci firm oznacza to, \u017ce pierwsza wysy\u0142ka JPK_CIT za rok 2026 nast\u0105pi do ko\u0144ca marca 2027 roku.<\/li>\n\n\n\n<li>Kluczowe przygotowanie to tagowanie kont w planie kont oraz weryfikacja ewidencji \u015brodk\u00f3w trwa\u0142ych &#8211; najlepiej wykonane z biurem rachunkowym z odpowiednim wyprzedzeniem.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36, .wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36[data-kb-block=\"kb-adv-heading1354_0561a4-36\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36[data-kb-block=\"kb-adv-heading1354_0561a4-36\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_0561a4-36[data-kb-block=\"kb-adv-heading1354_0561a4-36\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_0561a4-36 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_0561a4-36\">Je\u015bli nie jeste\u015b pewien, czy i kiedy JPK_CIT Ci\u0119 dotyczy, <a href=\"https:\/\/komatax.pl\/kontakt\/\" data-type=\"page\" data-id=\"226\">skontaktuj si\u0119 z nami<\/a> &#8211; w KoMa Tax prowadzimy klient\u00f3w przez ten proces krok po kroku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89, .wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89[data-kb-block=\"kb-adv-heading1354_f165aa-89\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89[data-kb-block=\"kb-adv-heading1354_f165aa-89\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f165aa-89[data-kb-block=\"kb-adv-heading1354_f165aa-89\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1354_f165aa-89 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f165aa-89\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1354_7e8e33-20 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1354_7e8e33-20 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);color:var(--global-palette4, #2D3748);padding-top:13px;padding-right:13px;padding-bottom:13px;padding-left:20px;}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20 .kt-blocks-accordion-header:focus-visible{color:var(--global-palette1, #3182CE);background:var(--global-palette8, #F7FAFC);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette8, #F7FAFC);}.kt-accordion-id1354_7e8e33-20 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1354_7e8e33-20:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}@media all and (max-width: 1024px){.kt-accordion-id1354_7e8e33-20 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20 .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 1024px){.kt-accordion-id1354_7e8e33-20 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 767px){.kt-accordion-id1354_7e8e33-20 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1354_7e8e33-20 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1354_7e8e33-20 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1354_7e8e33-20 .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1354_7e8e33-20 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1354_7e8e33-20 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id1354_7e8e33-20 kt-accordion-has-9-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane1354_ecc33d-ac\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>1. Czy jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza musi sk\u0142ada\u0107 JPK_CIT?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68, .wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68[data-kb-block=\"kb-adv-heading1354_63fd99-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68[data-kb-block=\"kb-adv-heading1354_63fd99-68\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_63fd99-68[data-kb-block=\"kb-adv-heading1354_63fd99-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_63fd99-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_63fd99-68\">To zale\u017cy od formy ksi\u0119gowo\u015bci i opodatkowania. Jednoosobowa dzia\u0142alno\u015b\u0107 na rycza\u0142cie lub KPiR nie jest podatnikiem CIT i nie wchodzi w obowi\u0105zek JPK_CIT w etapach 1 i 2. Je\u015bli jednak prowadzisz pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 (np. dobrowolnie lub dlatego, \u017ce przekroczy\u0142e\u015b pr\u00f3g 2 mln euro) i jeste\u015b czynnym p\u0142atnikiem VAT sk\u0142adaj\u0105cym JPK_VAT, etap 2 mo\u017ce Ci\u0119 dotyczy\u0107. Najlepiej zweryfikowa\u0107 to z biurem rachunkowym.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1354_d069c8-bd\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>2. Mam sp. z o.o. i sk\u0142adam JPK_VAT &#8211; czy JPK_CIT mnie dotyczy od 2026 roku?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b, .wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b[data-kb-block=\"kb-adv-heading1354_22efe4-3b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b[data-kb-block=\"kb-adv-heading1354_22efe4-3b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_22efe4-3b[data-kb-block=\"kb-adv-heading1354_22efe4-3b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_22efe4-3b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_22efe4-3b\">Tak, je\u015bli rok podatkowy Twojej sp. z o.o. zacz\u0105\u0142 si\u0119 po 31 grudnia 2025 roku (czyli de facto rok kalendarzowy 2026). Pierwsz\u0105 wysy\u0142k\u0119 JPK_CIT za rok 2026 z\u0142o\u017cysz w terminie zeznania CIT-8, co do zasady do ko\u0144ca marca 2027 roku. Warto ju\u017c teraz upewni\u0107 si\u0119, \u017ce oprogramowanie Twojego biura rachunkowego obs\u0142uguje nowy format.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1354_e78e77-a7\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>3. Kto jest odpowiedzialny za przygotowanie pliku JPK_CIT &#8211; firma czy biuro rachunkowe?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f, .wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f[data-kb-block=\"kb-adv-heading1354_696663-9f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f[data-kb-block=\"kb-adv-heading1354_696663-9f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_696663-9f[data-kb-block=\"kb-adv-heading1354_696663-9f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_696663-9f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_696663-9f\">Obowi\u0105zek prawny ci\u0105\u017cy na podatniku, czyli na firmie. W praktyce jednak biuro rachunkowe, kt\u00f3re prowadzi Twoje ksi\u0119gi, generuje plik i obs\u0142uguje wysy\u0142k\u0119. W\u0142a\u015bciciel firmy powinien zadba\u0107 o to, \u017ceby biuro mia\u0142o odpowiednie oprogramowanie i \u017ceby dane wej\u015bciowe (dokumenty, kwalifikacja wydatk\u00f3w) by\u0142y kompletne i poprawne.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1354_3443c7-84\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>4. Co to jest tagowanie kont i czy musz\u0119 si\u0119 tym zajmowa\u0107?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba, .wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba[data-kb-block=\"kb-adv-heading1354_749698-ba\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba[data-kb-block=\"kb-adv-heading1354_749698-ba\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_749698-ba[data-kb-block=\"kb-adv-heading1354_749698-ba\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_749698-ba wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_749698-ba\">Tagowanie kont to przypisanie ka\u017cdego konta w planie kont do kategorii podatkowej ze s\u0142ownika Ministerstwa Finans\u00f3w. To zadanie techniczne, kt\u00f3re wykonuje biuro rachunkowe lub dzia\u0142 ksi\u0119gowo\u015bci. W\u0142a\u015bciciel firmy mo\u017ce by\u0107 poproszony o zatwierdzenie kwalifikacji podatkowej konkretnych wydatk\u00f3w &#8211; szczeg\u00f3lnie tych nieoczywistych, jak wydatki reprezentacyjne, podr\u00f3\u017ce s\u0142u\u017cbowe czy wydatki mieszane.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1354_cb1a07-3e\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>5. Czy JPK_CIT zast\u0119puje zeznanie CIT-8?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd, .wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd[data-kb-block=\"kb-adv-heading1354_f6395a-fd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd[data-kb-block=\"kb-adv-heading1354_f6395a-fd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_f6395a-fd[data-kb-block=\"kb-adv-heading1354_f6395a-fd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_f6395a-fd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_f6395a-fd\">Nie. JPK_CIT i CIT-8 to dwa odr\u0119bne obowi\u0105zki. Zeznanie roczne CIT-8 nadal trzeba z\u0142o\u017cy\u0107 w terminie &#8211; JPK_CIT jest do niego uzupe\u0142nieniem, nie zamiennikiem. Oba dokumenty powinny by\u0107 ze sob\u0105 sp\u00f3jne: dane wykazane w CIT-8 musz\u0105 zgadza\u0107 si\u0119 z ewidencj\u0105 zawart\u0105 w JPK_KR_PD.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1354_37f807-34\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>6. Co si\u0119 stanie, je\u015bli plik JPK_CIT b\u0119dzie zawiera\u0142 b\u0142\u0119dy?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e, .wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e[data-kb-block=\"kb-adv-heading1354_765326-0e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e[data-kb-block=\"kb-adv-heading1354_765326-0e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_765326-0e[data-kb-block=\"kb-adv-heading1354_765326-0e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_765326-0e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_765326-0e\">B\u0142\u0119dy w pliku JPK_CIT mog\u0105 skutkowa\u0107 wezwaniem do z\u0142o\u017cenia korekty lub wszcz\u0119ciem czynno\u015bci sprawdzaj\u0105cych. Organ podatkowy ma narz\u0119dzia do automatycznej weryfikacji sp\u00f3jno\u015bci danych, wi\u0119c b\u0142\u0119dy s\u0105 wykrywalne. Najgro\u017aniejsze s\u0105 niezgodno\u015bci mi\u0119dzy JPK_CIT a CIT-8. W razie wykrycia b\u0142\u0119du po wysy\u0142ce najlepiej jak najszybciej z\u0142o\u017cy\u0107 korekt\u0119 i wyja\u015bni\u0107 rozbie\u017cno\u015b\u0107.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1354_c2d014-21 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1354_c2d014-21 > .kt-inside-inner-col,.kadence-column1354_c2d014-21 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_c2d014-21 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_c2d014-21 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_c2d014-21 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_c2d014-21 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_c2d014-21{position:relative;}.kadence-column1354_c2d014-21, .kt-inside-inner-col > .kadence-column1354_c2d014-21:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1354_c2d014-21 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_c2d014-21 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_c2d014-21\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5, .wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5[data-kb-block=\"kb-adv-heading1354_73e304-f5\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5[data-kb-block=\"kb-adv-heading1354_73e304-f5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5[data-kb-block=\"kb-adv-heading1354_73e304-f5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5, .wp-block-kadence-advancedheading.kt-adv-heading1354_73e304-f5[data-kb-block=\"kb-adv-heading1354_73e304-f5\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1354_73e304-f5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_73e304-f5\"><em>Informacje zawarte w artykule maj\u0105 charakter og\u00f3lnoedukacyjny i nie stanowi\u0105 porady prawnej ani podatkowej. W sprawach indywidualnych skonsultuj si\u0119 z doradc\u0105 podatkowym lub radc\u0105 prawnym.<\/em><br><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>#wrapper.site{overflow:clip;}.kadence-column1354_e61f83-1e{--kb-section-setting-offset:20px;}.kadence-column1354_e61f83-1e > .kt-inside-inner-col,.kadence-column1354_e61f83-1e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_e61f83-1e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_e61f83-1e > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_e61f83-1e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_e61f83-1e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_e61f83-1e{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_e61f83-1e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_e61f83-1e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_e61f83-1e kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1354_2215a6-4d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1354_2215a6-4d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1354_2215a6-4d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1354_2215a6-4d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1354_2215a6-4d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1354_2215a6-4d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1354_2215a6-4d alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1354_030822-33 > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1354_030822-33 > .kt-inside-inner-col,.kadence-column1354_030822-33 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1354_030822-33 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_030822-33 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_030822-33 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_030822-33 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_030822-33{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_030822-33 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_030822-33 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_030822-33\"><div class=\"kt-inside-inner-col\"><style>.kb-image1354_92e4cf-fa .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1354_92e4cf-fa size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-port34\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"1024\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp\" alt=\"Zesp\u00f3\u0142 KoMa Tax, profesjonalne ksi\u0119gowe oferuj\u0105ce us\u0142ugi ksi\u0119gowe, kadrowe i doradztwo podatkowe dla firm\" class=\"kb-img wp-image-42\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp 690w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1-202x300.webp 202w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/div><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col,.kadence-column1354_c8508c-c1 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1354_c8508c-c1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_c8508c-c1{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_c8508c-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_c8508c-c1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32, .wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32[data-kb-block=\"kb-adv-heading1354_7c0893-32\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32[data-kb-block=\"kb-adv-heading1354_7c0893-32\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_7c0893-32[data-kb-block=\"kb-adv-heading1354_7c0893-32\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1354_7c0893-32 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_7c0893-32\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68, .wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68[data-kb-block=\"kb-adv-heading1354_10aa34-68\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68[data-kb-block=\"kb-adv-heading1354_10aa34-68\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_10aa34-68[data-kb-block=\"kb-adv-heading1354_10aa34-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1354_10aa34-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_10aa34-68\">Pomagamy przedsi\u0119biorcom uporz\u0105dkowa\u0107 ksi\u0119gowo\u015b\u0107 i formalno\u015bci zwi\u0105zane z prowadzeniem firmy.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1354_c7555d-ff{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1354_c7555d-ff .kt-button{font-weight:normal;font-style:normal;}.kt-btns1354_c7555d-ff .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1354_c7555d-ff .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1354_c7555d-ff\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1354_5067fa-6d.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1354_5067fa-6d kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/komatax.pl\/kontakt\/\"><span class=\"kt-btn-inner-text\">Skontaktuj si\u0119 z nami<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<!-- LM-BLOG-CTA -->\n<style>.kb-row-layout-id1354_b383d1-34 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1354_b383d1-34 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1354_b383d1-34 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1354_b383d1-34 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1354_b383d1-34 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1354_b383d1-34 > .kt-row-column-wrap{padding-top:60px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1354_b383d1-34 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1354_525a6d-0f > .kt-inside-inner-col,.kadence-column1354_525a6d-0f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_525a6d-0f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_525a6d-0f > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_525a6d-0f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_525a6d-0f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_525a6d-0f{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_525a6d-0f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_525a6d-0f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_525a6d-0f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8, .wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8[data-kb-block=\"kb-adv-heading1354_a765f4-c8\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8[data-kb-block=\"kb-adv-heading1354_a765f4-c8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8[data-kb-block=\"kb-adv-heading1354_a765f4-c8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8, .wp-block-kadence-advancedheading.kt-adv-heading1354_a765f4-c8[data-kb-block=\"kb-adv-heading1354_a765f4-c8\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1354_a765f4-c8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1354_a765f4-c8\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1354_a284e9-cd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1354_a284e9-cd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1354_a284e9-cd alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1354_3097d7-44 > .kt-inside-inner-col,.kadence-column1354_3097d7-44 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_3097d7-44 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_3097d7-44 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_3097d7-44 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_3097d7-44 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_3097d7-44{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_3097d7-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1354_3097d7-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1354_3097d7-44\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap:hover{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette8, #F7FAFC);}.kt-info-box1354_47ea43-08 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1354_47ea43-08 .kt-info-svg-icon-flip, .kt-info-box1354_47ea43-08 .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-media{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1354_47ea43-08 .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1354_47ea43-08 .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-learnmore{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:10px;border-width:0px 0px 0px 0px;padding-top:7px;padding-right:21px;padding-bottom:7px;padding-left:21px;margin-top:20px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}@media all and (max-width: 1024px){.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 1024px){.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}@media all and (max-width: 767px){.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1354_47ea43-08 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1354_47ea43-08\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-377 kt-info-svg-icon\"><svg viewBox=\"-42 0 512 512.001\" preserveAspectRatio=\"xMinYMin meet\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m210.351562 246.632812c33.882813 0 63.21875-12.152343 87.195313-36.128906 23.96875-23.972656 36.125-53.304687 36.125-87.191406 0-33.875-12.152344-63.210938-36.128906-87.191406-23.976563-23.96875-53.3125-36.121094-87.191407-36.121094-33.886718 0-63.21875 12.152344-87.191406 36.125s-36.128906 53.308594-36.128906 87.1875c0 33.886719 12.15625 63.222656 36.128906 87.195312 23.980469 23.96875 53.316406 36.125 87.191406 36.125zm-65.972656-189.292968c18.394532-18.394532 39.972656-27.335938 65.972656-27.335938 25.996094 0 47.578126 8.941406 65.976563 27.335938 18.394531 18.398437 27.339844 39.980468 27.339844 65.972656 0 26-8.945313 47.578125-27.339844 65.976562-18.398437 18.398438-39.980469 27.339844-65.976563 27.339844-25.992187 0-47.570312-8.945312-65.972656-27.339844-18.398437-18.394531-27.34375-39.976562-27.34375-65.976562 0-25.992188 8.945313-47.574219 27.34375-65.972656zm0 0\"\/><path d=\"m426.128906 393.703125c-.691406-9.976563-2.089844-20.859375-4.148437-32.351563-2.078125-11.578124-4.753907-22.523437-7.957031-32.527343-3.3125-10.339844-7.808594-20.550781-13.375-30.335938-5.769532-10.15625-12.550782-19-20.160157-26.277343-7.957031-7.613282-17.699219-13.734376-28.964843-18.199219-11.226563-4.441407-23.667969-6.691407-36.976563-6.691407-5.226563 0-10.28125 2.144532-20.042969 8.5-6.007812 3.917969-13.035156 8.449219-20.878906 13.460938-6.707031 4.273438-15.792969 8.277344-27.015625 11.902344-10.949219 3.542968-22.066406 5.339844-33.042969 5.339844-10.96875 0-22.085937-1.796876-33.042968-5.339844-11.210938-3.621094-20.300782-7.625-26.996094-11.898438-7.769532-4.964844-14.800782-9.496094-20.898438-13.46875-9.753906-6.355468-14.808594-8.5-20.035156-8.5-13.3125 0-25.75 2.253906-36.972656 6.699219-11.257813 4.457031-21.003906 10.578125-28.96875 18.199219-7.609375 7.28125-14.390625 16.121094-20.15625 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11.628906-8.957031 19.269531-11.980469 7.066406-2.796875 15.007812-4.328125 23.628906-4.558594 1.050781.558594 2.921875 1.625 5.953125 3.601563 6.167969 4.019531 13.277344 8.605469 21.136719 13.625 8.859375 5.648437 20.273437 10.75 33.910156 15.152344 13.941406 4.507812 28.160156 6.796875 42.273437 6.796875 14.113282 0 28.335938-2.289063 42.269532-6.792969 13.648437-4.410156 25.058594-9.507813 33.929687-15.164063 8.042969-5.140624 14.953125-9.59375 21.121094-13.617187 3.03125-1.972656 4.902344-3.042969 5.953125-3.601563 8.625.230469 16.566406 1.761719 23.636719 4.558594 7.636719 3.023438 14.121093 7.058594 19.265625 11.980469 5.5 5.261719 10.484375 11.796875 14.816406 19.421875 4.542969 7.988281 8.207031 16.289062 10.886719 24.660156 2.800781 8.75 5.15625 18.398438 7 28.675782 1.867187 10.433593 3.132812 20.238281 3.75 29.144531v.007812c.636719 9.058594.957031 18.527344.960937 28.148438-.003906 18.449219-5.214844 32.378906-15.9375 42.582031zm0 0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. Piotra Wysockiego 4\/7, tel. 503 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Legionowa, Jab\u0142onny, Wieliszewa i Serocka.<br><span class=\"lm-card-cta\">Zobacz biuro w Legionowie \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column1354_3f543e-57 > .kt-inside-inner-col,.kadence-column1354_3f543e-57 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1354_3f543e-57 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1354_3f543e-57 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1354_3f543e-57 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1354_3f543e-57 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1354_3f543e-57{position:relative;}@media all and (max-width: 1024px){.kadence-column1354_3f543e-57 > 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Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>JPK_CIT 2026 &#8211; nowe obowi\u0105zki firm i co si\u0119 zmienia? Od 2026 roku grono firm&#8230;<\/p>","protected":false},"author":1,"featured_media":1355,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-1354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zmiany-w-przepisach"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>JPK_CIT 2026 - nowe obowi\u0105zki firm i co si\u0119 zmienia? | KoMa Tax<\/title>\n<meta name=\"description\" content=\"JPK_CIT od 2026 roku obejmuje kolejn\u0105 grup\u0119 firm. 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