JPK_CIT: tax obligations for businesses

by Monika Bartosiewicz and Maria Wośkowiak-Adamczyk

7 May 2025

The obligations related to keeping accounting records using computer software came into effect at the beginning of January 2025.

JPK_CIT – who is it for?

In the first year, the obligation applies to tax-consolidated groups and CIT payers with more than 50 million euro in revenues in 2024. These entities will have to file JPK_CIT for 2025 by the end of March 2026.

As from 1 January 2026, the obligation will apply to other CIT payers required to file JPK_VAT (SAF-T for VAT), with the deadline for first filings on 31 March 2027.

As from 1 January 2027, the obligation will fully apply to cover all other CIT payers and partnerships.

Exemptions

The obligation to file JPK_CIT will not apply to:

entities exempt from CIT due to their status, except family foundations,
entities exempt from CIT due to their activities, which generate only tax-free income and do not act as withholders under PIT laws or are not required to provide information returns to PIT payers to prepare their annual tax returns,
entities obliged to keep simplified records of revenues and expenses.

What does it mean?

The implementation of JPK_CIT will primarily enhance the effectiveness of tax inspections and will help revenue authorities identify any unfulfilled taxpayer obligations. Therefore, enterprises that fail to meet their obligation to file correct JPK_CIT on time will face financial penalties and additional tax inspections. The new regulations require taxpayers to have their accounting records and depreciation schedules audited for both CIT and accounting purposes. So where to start?

Trust the experts

Given the amount of work involved and the need to engage multiple specialists, you should start implementation as soon as possible. Our experts will help you implement JPK_CIT in three simple steps:

Step 1: Preliminary analysis and needs assessment (fit & gap analysis)
Step 2: Mapping accounts to JPK_KR_PD and JPK_ST_KR structures
Step 3: Support in implementing JPK_CIT

If you need further information or our support in preparing you for introduction of JPK_CIT, you are welcome to contact us.