Have the remaining businesses already started preparing for the reporting obligations that will apply to them in the near future? What challenges and consequences do they foresee, and what issues are they currently facing?
Companies Are Still Insufficiently Prepared
The JPK_CIT reporting obligation is expanding and covering an increasingly large group of businesses. Despite this, the actual level of preparedness remains surprisingly low. A comparison of survey results collected in January and June clearly shows that extending the original reporting deadline from the end of March to the end of July has not significantly improved the situation. Only 2.4% of the surveyed companies declared that they were fully prepared, while nearly 4 in 10 assessed their level of preparedness as low.
Time Pressure Is Not Accelerating JPK_CIT Preparations
It was expected that the March decision to postpone the JPK_CIT reporting deadline would increase companies’ readiness to fulfil this obligation. However, among businesses currently finalizing their reporting processes, the level of full preparedness stands at only 4%, representing an increase of just 2% compared to declarations made in January. Meanwhile, 64% of respondents (an increase of only 3% compared with January data) assessed their readiness as high but not complete.
At the same time, the percentage of respondents required to submit JPK_CIT reports from January 2026 who consider themselves fully prepared has remained unchanged over the past several months and continues to stand at 2%. Confidence among this group regarding a high, though not complete, level of preparedness increased only slightly – by 2% – and currently amounts to 30%.
The Biggest Challenges Related to JPK_CIT Reporting
Surveyed businesses identified a number of challenges associated with preparing for and complying with the JPK_CIT reporting obligation. The most frequently cited were:
- the large number of accounting changes,
- the need to adapt accounting systems within the organization,
- insufficient knowledge about how JPK_CIT functions.
It is worth noting that between January and June there was a gradual decline in concerns related to these challenges. However, there was a significant increase in the proportion of companies identifying other issues, particularly the need to develop internal procedures. In this area, the share of responses increased by 7% over the six-month period.
Businesses also more frequently highlighted competency gaps within the teams responsible for implementation. The proportion of such responses increased from 2% to 8%.
The Impact of Introducing New JPK_CIT Obligations
Nearly half of respondents (47% in January and 43% in June) believe that the new reporting requirements increase the workload of finance and accounting teams. Although this remains the most frequently mentioned consequence of the changes, its significance is gradually declining.
At the same time, concerns regarding tax audits have increased significantly. The percentage of businesses viewing JPK_CIT as a factor that raises the risk of tax inspections grew by as much as 10% over the six-month period.
Companies perceiving benefits from the changes still remain a minority; however, their number is gradually increasing. Improved accounting data quality is now indicated by 13% of respondents, compared with 9% at the beginning of the year, while benefits related to better data management within the organization were cited by 6%, compared with 3% previously.
This suggests that some businesses are beginning to view JPK_CIT not only as a regulatory requirement but also as an opportunity to streamline processes and improve data management. At the same time, the number of entrepreneurs convinced that the new obligations will have no impact on their organizations is declining.
Companies Are Seeking Expert Support
When faced with new and complex compliance requirements, companies often consider obtaining external support. JPK_CIT is no exception. Survey results indicate that as the deadline for the first reports approaches, businesses become increasingly willing to seek such assistance.
In January, approximately 20% of companies declared their intention to use external support, whereas by June this figure had risen to nearly 25%. At the same time, a significant group—around 30% of respondents—had not yet made a final decision on the matter.
The proportion of companies declaring that they intend to prepare for JPK_CIT implementation independently has remained relatively stable at 32.3%. Between January and June, this figure declined by only about 1%.
Business owners’ opinions on the level of preparation for the JPK CIT requirement
