Since 1 January 2026, a new regulation on the podatkowa księga przychodów i rozchodów (PKPiR, the Polish tax revenue and expense ledger) has been in force, introducing, among other things, an obligation to keep it electronically and submit it to the tax office. The change applies to sole proprietorships settling personal income tax (PIT) on the general tax scale or the flat 19% tax, and it will be rolled out in stages. We explain what is changing, who is affected and from when, and how to prepare.
The new regulation replaces the 2019 rules
On 6 September 2025, the Minister of Finance and Economy signed a new regulation on keeping the tax revenue and expense ledger (Journal of Laws of 2025, item 1299), replacing the previous rules of 23 December 2019. Alongside it, new regulations on revenue records under the flat-rate tax (ryczałt) and on the register of fixed assets were also published. All of them entered into force on 1 January 2026. The main reason for the changes is the introduction of an obligation to keep tax ledgers electronically and to submit them to the tax office in structured form after the end of the year, as well as the gradual rollout of the National e-Invoice System (Krajowy System e-Faktur, KSeF). For entrepreneurs, this is another stage of the broader digitalisation of tax settlements, alongside KSeF itself and the growing scope of JPK files submitted to the authorities.
Who is affected first
The new rules are being introduced in stages. PIT taxpayers who settle VAT on a monthly basis, i.e. file JPK_V7M, are the first required to keep their ledger electronically — for them, the obligation to keep the PKPiR electronically has applied since 2026, and they will have to submit the ledger for that year to the tax office in 2027, by the deadline for the annual tax return, i.e. by 30 April 2027. Other PIT taxpayers keeping a PKPiR, including those who settle VAT quarterly (JPK_V7K) and those who are not active VAT payers, will start keeping the ledger electronically from 2027, with the obligation to submit it to the tax office applying to them correspondingly later. If you settle tax under the flat-rate scheme (ryczałt), similar rules — set out in a separate regulation — apply to revenue records.
New ledger form: more columns and a link to KSeF
The ledger form itself is also changing. The new PKPiR form has 19 columns instead of the previous 17. Among the additions is column no. 3, used to enter the identification number of an invoice issued through the National e-Invoice System (KSeF), and column no. 5, for the tax identification number (usually the NIP) of the counterparty. This is a direct consequence of the rollout of mandatory KSeF — the ledger is meant to stay consistent with the data already flowing into the structured invoicing system. The simplified ledger form previously available to farmers running a business has also been abolished — from 2026 they keep the PKPiR under the general rules, like other entrepreneurs. Existing entries in the ledger do not need to be corrected — the new form and additional columns apply going forward, from the moment the new obligation starts to apply to a given taxpayer.
A uniform deadline for entries and stricter documentation of purchases
The new rules also standardise the deadline for making entries in the ledger. Regardless of whether the PKPiR is kept by an accounting office or by the entrepreneur personally, entries generally must be made no later than the 20th day of the month following the month in which the expense was incurred or the revenue was earned. This makes it easier to plan work with the accounting office and standardises a practice that was previously interpreted differently. The way some purchases are documented is also becoming stricter — it will be increasingly difficult to base a ledger entry solely on a receipt without the buyer's NIP, for example when purchasing minor office supplies or cleaning products. In practice, this means a greater emphasis on invoicing business purchases, in line with the broader direction of the reform of business documentation.
How to prepare
For most sole proprietorships, the coming months are a good time to check whether the accounting software or accounting office you use is ready for keeping the ledger electronically in the new format. If you settle VAT monthly, the change already applies to you — it is worth making sure the data needed for the new columns, such as KSeF invoice numbers or counterparties' identification numbers, is collected on an ongoing basis rather than reconstructed later. Other entrepreneurs have a bit more time, but it is worth starting preparations early rather than waiting until the last quarter of 2026. A good first step is to talk to your accounting office about the implementation schedule that applies to your specific business — it depends on your tax form, how you settle VAT, and whether the ledger is kept in-house or outsourced.