Starting 1 January 2026, entrepreneurs using the Polish tax revenue and expense
ledger (PKPiR) will need to follow a new set of regulations. These changes result
from the Regulation of the Minister of Finance and Economy dated 6 September
2025, which replaces the rules in force since 2019.
The main driver behind the reform is the full digitalisation of PKPiR — including the
mandatory electronic form and the requirement to submit data in the JPK_PKPIR
structure. But this is only part of the story. The new regulation introduces many
additional adjustments affecting documentation, entries, and reporting duties.
Below is a clear summary of the most important updates.

1. New PKPiR template and rules for opening the ledger

The basic principles remain unchanged — a PKPiR must be opened at the beginning of the tax year or on the day business operations commence.

However, the new format introduces key additions, such as:

• Column 3 – invoice number from KSeF,
• Column 5 – taxpayer identification number of the counterparty.

The requirement to keep the ledger accurate and error-free remains in force.

2. End of simplified PKPiR for farmers

From 2026 onward, farmers will no longer be allowed to use the simplified version of the ledger. They will transition to the standard PKPiR model, just like other entrepreneurs.

3. Removal of exemptions from maintaining PKPiR

Exemptions based on age, health, or business scale will no longer be available.

Important: Existing exemptions remain valid until the end of their granted period.

4. Updated definitions

Some terms – such as “accounting office” or “fixed assets” – are removed. Instead, the regulation refers directly to the PIT and VAT Acts.

Key definitions related to goods, purchase price, and production cost remain unchanged.

5. Changes in document storage rules

The new regulation no longer specifies:

• how to document transfers of goods between business locations.
• where the ledger and documents must be stored,

6. Mandatory electronic PKPiR

One of the most significant changes.

Starting in 2026, the electronic form of PKPiR becomes the standard.
Paper versions may only be used in exceptional circumstances and must be numbered and bound.

Entrepreneurs submitting monthly JPK_VAT will be required to maintain PKPiR electronically without exception.

7. New rules for making and correcting entries

The core principles remain:

• entries must be made in Polish,
• amounts must be recorded in PLN.

Corrections may be made by:

• entering a new corrected record (or crossing out and correcting in paper form),
• adjusting entries based on source documents.

A new element is the requirement to use negative values or red text when making corrections.

8. More discipline in documenting expenses

Expenses may be recognised based on:

• invoices (including VAT RR),
• customs documents,
• receipts,
• cost-reducing documents,
• accounting notes, payment confirmations, internal documents, and foreign receipts.

From 2026, it will no longer be allowed to document expenses using:

• receipts for office supplies, cleaning products, or PPE.
• internal documents for purchases of auxiliary materials in retail stores,

9. Revenue documentation – fewer simplifications

Revenues are recognised based on:

• invoices,
• fiscal cash register reports,
• internal records or sales logs (when no invoice is issued).

The following options have been eliminated:

• collective daily summaries of invoices,
• monthly VAT summaries as a basis for entries.

10. Additional sales records for businesses without invoices or cash registers

Entrepreneurs who do not issue invoices and do not use cash registers must maintain a daily sales log, completed each day after business hours.

11. Inventory count – unchanged rules, new formalities

Inventory must still be taken:

• on 1 January,
• at year-end,
• at business start,
• during partner changes or liquidation.

Updates include:

• only the inventory value is entered in PKPiR – the detailed list must be stored separately.
• only the owners sign the inventory sheet,

Summary

Starting 1 January 2026, entrepreneurs using the Polish PKPiR accounting ledger will operate under a completely new regulatory framework. The updated rules introduce mandatory electronic PKPiR, a revised ledger template with KSeF invoice numbers and contractor NIP, the removal of exemptions and simplified versions, stricter requirements for documenting expenses and revenues, and a daily sales log for businesses without invoices or cash registers. Paper ledgers will only be allowed in exceptional cases. The reform also updates correction procedures, inventory rules, and documentation storage. These changes will significantly impact everyday bookkeeping and JPK_PKPIR reporting, so preparing early is essential.

If you want your business to stay compliant and smoothly transition to the new PKPiR requirements, the Easybooks team is ready to help – contact us to discuss your accounting needs.