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On 1 January 2026, a large proportion of Polish entrepreneurs became obliged to keep the Tax Revenue and Expense Ledger electronically, using a chosen computer program. This is a major change and a gradual departure from the paper ledgers still used by some companies, as well as ledgers kept in spreadsheets. What should you know about the rules for the Tax Revenue and Expense Ledger in 2026? Read our article presenting the most important information on this subject.
1 January 2026 – a new obligation to keep the Tax Revenue and Expense Ledger using a computer program
We mentioned the significant changes and new obligations awaiting Polish entrepreneurs in 2026 on our blog back in December 2025, particularly in the articles “Difficult times ahead for small entrepreneurs? 2026 brings numerous increases and obstacles” and “Tax changes from the beginning of 2026”.
In the second article, we pointed out that, from the start of this year, the Revenue and Expense Ledger will generally have to be kept using a chosen computer program.
This results from the implementation of the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts. Article 66(1) explicitly states that books, records and lists are kept using computer programs and submitted for the first time for a tax year beginning after:
1) 31 December 2025 – for entities required to submit the records referred to in Article 109(3) of the VAT Act (i.e. JPK_V7M records);
2) 31 December 2026 – for other entities.
This means that from 1 January 2026, all taxpayers required by law to submit JPK_V7M records must use computer programs to keep all books, records and lists, including the Tax Revenue and Expense Ledger.
Other entrepreneurs cannot continue using paper or spreadsheets for much longer either. The changes described will apply to most of them just a year later, on 1 January 2027.
The obligation to keep KPiR electronically in 2026 – the key change is a new template (the regulation on keeping the Tax Revenue and Expense Ledger)
The detailed rules for keeping the Tax Revenue and Expense Ledger are set out in the latest Regulation of the Minister of Finance and Economy of 6 September 2025 on keeping the Tax Revenue and Expense Ledger. This implementing act replaced the 2019 regulation and takes account of the changes requiring PKPiR to be kept exclusively using a computer program, as well as entrepreneurs’ obligations connected with the mandatory implementation of the National e-Invoicing System.
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Above all, the regulation of 6 September last year introduces a new template for the Tax Revenue and Expense Ledger, included as an annex to that act.
The most important change is the addition of two new columns to PKPiR:
- Column 3, for entering the number identifying the invoice in KSeF (if the invoice was issued using this system);
- Column 5, named “Tax identifier”.
As a result, the previous 17-column template has become a 19-column template. This matters not only for entrepreneurs already obliged to keep PKPiR using a computer program, but also for entities that can still use paper or a spreadsheet. These companies must already remember to include the new columns. The obligation to use the new template applies to all taxpayers, regardless of how they keep PKPiR.
The Tax Revenue and Expense Ledger in 2026 – what else should you know about the obligation to keep PKPiR in 2026?
Taxpayers still using paper ledgers should also remember the obligation to bind the ledger and number its pages (expressly required by section 5 of the regulation of 6 September 2025).
In addition, the latest regulation on keeping the Tax Revenue and Expense Ledger provides, among other things, for:
- Abandoning the simplified PKPiR template for farmers running a business;
- No longer allowing purchases from retail outlets to be documented with receipts without the buyer’s NIP;
- Removing the obligation to record purchases of materials and goods for resale immediately upon receipt;
- Removing transfer documents from the list of accounting evidence and omitting a definition of a multi-establishment enterprise (which means an end to the obligation for such an enterprise to keep ledgers at every establishment and no additional obligation to prepare transfer documents);
- Removing daily summaries of documents from the list of accounting evidence (which means entries in the ledgers must be made exclusively on the basis of individual invoices).
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Summary
The electronic Tax Revenue and Expense Ledger – when and for whom is it compulsory?
Since 1 January this year, a large proportion of entrepreneurs in Poland can no longer keep the Tax Revenue and Expense Ledger on paper or in a spreadsheet.
From the beginning of next year, a ledger kept in a chosen computer program will be the only option for most business entities.
This results from the implementation of the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts, and the related Regulation of the Minister of Finance and Economy of 6 September 2025 on keeping the Tax Revenue and Expense Ledger. This implementing act sets out entirely new rules for keeping PKPiR, described in this article.
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