{"id":1187,"date":"2025-11-25T14:37:12","date_gmt":"2025-11-25T14:37:12","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/?p=1187"},"modified":"2025-11-25T14:37:41","modified_gmt":"2025-11-25T14:37:41","slug":"nowe-pliki-jpk-2026-r","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/nowe-pliki-jpk-2026-r\/","title":{"rendered":"Nowe pliki JPK &#8211; 2026 r."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Od 1 stycznia 2026 r. przedsi\u0119biorcy rozliczaj\u0105cy podatek dochodowy b\u0119d\u0105 mieli obowi\u0105zek prowadzenia ewidencji podatkowych wy\u0142\u0105cznie w formie elektronicznej. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obowi\u0105zek ten b\u0119dzie dotyczy\u0142 podatnik\u00f3w podatku PIT, kt\u00f3rzy s\u0105 miesi\u0119cznymi VATowcami.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rodzaje plik\u00f3w JPK:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>JPK_EWP dla rycza\u0142towc\u00f3w, <\/li>\n\n\n\n<li>JPK_PKPIR dla zasad og\u00f3lnych i podatku liniowego<\/li>\n\n\n\n<li>JPK_ST dla obu tych grup<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Powy\u017csze pliki b\u0119d\u0105 mia\u0142y 3 cele z\u0142o\u017cenia: 0 &#8211; na \u017c\u0105danie organ\u00f3w; 1 &#8211; z\u0142o\u017cony po raz pierwszy; 2 &#8211; korekta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dla pozosta\u0142ych grup, czyli os\u00f3b korzystaj\u0105cych ze zwolnienia z VAT (nievatowc\u00f3w) oraz podatnik\u00f3w rozliczaj\u0105cych VAT kwartalnie obowi\u0105zek ten jest przesuni\u0119ty o rok p\u00f3\u017aniej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przedsi\u0119biorcy po raz pierwszy b\u0119d\u0105 zobowi\u0105zani do przekazywania ksi\u0105g podatkowych prowadzonych w ustrukturyzowanej formie w 2027 r. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po raz pierwszy obowi\u0105zek z\u0142o\u017cenia wymienionych struktur b\u0119dzie za rok 2026 w terminie 15.02.2027 &#8211; 30.04.2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxeon zostanie aktualizowany pod wzgl\u0119dem zmian w przepisach co oznacza, \u017ce od stycznia 2026 r. b\u0119dzie mo\u017cliwe prowadzenie w nim ewidencji JPK_PKPIR, JPK_EWP, JPK_ST zgodnie z wytycznymi Ministerstwa Finans\u00f3w.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1 stycznia 2026 r. przedsi\u0119biorcy rozliczaj\u0105cy podatek dochodowy b\u0119d\u0105 mieli obowi\u0105zek prowadzenia ewidencji podatkowych wy\u0142\u0105cznie w formie elektronicznej. Obowi\u0105zek ten b\u0119dzie dotyczy\u0142 podatnik\u00f3w podatku PIT, kt\u00f3rzy s\u0105 miesi\u0119cznymi VATowcami. Rodzaje plik\u00f3w JPK: Powy\u017csze pliki b\u0119d\u0105 mia\u0142y 3 cele z\u0142o\u017cenia: 0 &#8211; na \u017c\u0105danie organ\u00f3w; 1 &#8211; z\u0142o\u017cony po raz pierwszy; 2 &#8211; korekta. Dla [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-1187","post","type-post","status-publish","format-standard","hentry","category-zmiany-w-przepisach-2026-r"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nowe pliki JPK - 2026 r. - Taxeon baza wiedzy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxeon.pl\/wiedza\/nowe-pliki-jpk-2026-r\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nowe pliki JPK - 2026 r. - Taxeon baza wiedzy\" \/>\n<meta property=\"og:description\" content=\"Od 1 stycznia 2026 r. przedsi\u0119biorcy rozliczaj\u0105cy podatek dochodowy b\u0119d\u0105 mieli obowi\u0105zek prowadzenia ewidencji podatkowych wy\u0142\u0105cznie w formie elektronicznej. 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