Poland: No extension for e-ledger mandate; VAT-exempt firms must comply

The Polish Ministry of Finance has confirmed that small businesses on flat and linear PIT must adopt electronic books and submit Unified Control Files (JPK) without the previously considered exemption for VAT-exempt firms. This reverses earlier signals of leniency, imposing a new compliance burden on a broader set of taxpayers. The decision tightens fiscal reporting requirements, potentially increasing administrative costs for small enterprises.

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