JPK_PIT and JPK_CIT – deferred

by Piotr Ziółkowski

12 May 2022

The Polish Deal effective as of 1 January 2022 requires that PIT and CIT taxpayers keep digital tax records and submit them to tax authorities. Taxpayers were supposed to fulfil this obligation as early as from January 2023, however, draft amendments to the Polish Deal that are now being processed in the Polish Sejm provide for its deferral. 

In response to demands from enterprises, the lawmakers intend to defer the obligation to submit monthly JPK_PIT and JPK_CIT files to tax authorities.

JPK_PIT and JPK_CIT – a three-step implementation

The above mentioned changes are intended to give taxpayers more time to prepare for digitisation of accounting records. The proposed changes to SAF-T reporting of income taxes are to be implemented step by step.

In the first step, i.e. from 2024, monthly reporting using a JPK_CIT file will be compulsory only for those CIT taxpayers whose revenues for the previous tax year exceed 50 million euro.

Then, starting from 2025, the obligation to submit tax records to tax authorities by electronic means will apply to those CIT and PIT taxpayers who keep JPK_VAT records.

Other entities will be required to submit new tax records starting from 2026.

If you have any questions about the planned changes, you are welcome to contact Rödl & Partner experts.