The year 2026 marks one of the most significant shifts in the history of Polish finance and accounting. With the mandatory launch of the National e‑Invoicing System (KSeF) and the introduction of JPK_CIT, companies must prepare for more structured reporting, greater transparency, and modernized accounting operations. Below, we highlight the key changes and their impact on organizations operating in Poland.
1. Mandatory Digital Invoicing Through KSeF
Starting in 2026, KSeF becomes a standard and compulsory element of everyday financial work.
This transition eliminates paper and PDF invoices, replacing them with fully digital workflows. Companies will need to redesign internal processes for issuing, approving, processing, and archiving invoices to meet real‑time requirements.
What this means for you:
- Streamlined document flow
- Faster verification and approval
- Full traceability for each Invoice
2. Greater Transparency for Tax Authorities
KSeF provides authorities with instant access to all issued and received invoices.
At the same time, JPK_CIT introduces detailed data reporting, including revenues, costs, depreciation, related‑party transactions, and certain management decisions.
Implications:
- Increased focus on data accuracy
- Higher expectations for timely accounting entries
- Strengthened role of tax compliance processes
3. A Significant Rise in Reporting Obligations
Beyond KSeF and CIT reporting, 2026 brings new JPK structures across various taxpayer categories.
Companies will need to:
- Standardize their chart of accounts
- Align accounting policies
- Consolidate and integrate data sources
- Improve overall data quality
4. Required IT and ERP System Adjustments
Compliance with new XSD/XML formats and integration with Ministry of Finance systems requires substantial updates to ERP and accounting platforms.
Your organization should ensure:
- System compatibility with KSeF
- Smooth data transfer to tax authorities
- Closer coordination between finance, IT, and compliance teams
5. Evolving Skills for Finance and Accounting Teams
Digital transformation is reshaping the roles within finance departments.
Professionals now need stronger capabilities in:
- Data analysis
- ERP system handling and integrations
- Regulatory awareness
- Digital and automation skills
6. Enhanced Internal Controls and Data Governance
JPK_CIT includes sensitive information on transactions, reserves, and internal decisions.
Organizations must introduce stronger oversight procedures and better document their decision‑making processes.
7. Changing Team Structures and Ways of Working
Finance teams are shifting from manual tasks toward analytical, supervisory, and cross‑functional work.
Data quality becomes a shared responsibility across sales, operations, procurement, and finance.
8. Increased Strategic Role for CFOs and COOs
With more regulatory scrutiny and data exposure, financial leaders now play a central role in shaping digital transformation and risk management strategies.
Summary: A Comprehensive Transformation
KSeF and JPK_CIT mark a turning point for companies in Poland.
This is not just a regulatory update—it’s a full-scale transformation of:
- systems
- processes
- team competencies
- data governance
- and the role of financial leadership
Leinonen Poland Is Here to Help
As Poland enters this new era of digital reporting, many organizations will face challenges in adapting their processes, systems, and internal controls. Whether you are unsure how KSeF will impact your daily operations, need guidance on JPK_CIT requirements, or want to evaluate your readiness for 2026, our experts at Leinonen Poland are ready to support you.
