JPK_CIT – another step on digitalisation path in 2025

JPK CIT WILL COME INTO FORCE IN

Dominika Tyczka-Szyda and Monika Bartosiewicz

14 May 2024

CIT payers will soon face new obligations connected with introduction of Standard Audit File for Tax in respect of CIT (called JPK_CIT in Polish), that is, electronic books of account.

When is the JPK_CIT going to be mandatory?

According to the Finance Ministry's recent announcements, the new legislation will come into force as soon as 1 January 2025. This means that some organisations will have to file JPK_CIT for 2025 by the end of March 2026.

What is going to change?

Starting from 1 January 2025, taxpayers who keep books of account will have to keep them using computer software and file them with the head of their revenue office after the end of every tax year by the annual tax return filing deadline.

The changes will require more detailed reporting, as well as modifications of financial and accounting systems and the accounting processes themselves. Therefore, you will need tools for generating the requisite reports.

JPK_CIT – who is obliged?

The obligation will be introduced gradually for tax years beginning after:

31 December 2024 – for tax-consolidated groups and CIT payers which earned more than 50 million euro in revenues in the previous year;
31 December 2025 – for CIT payers other than those listed above, which are obliged to file SAF-Ts for VAT;
31 December 2026 – for all other CIT payers.

Most likely, the new obligation will also apply to businesses which have branch offices registered in Poland or account for their permanent establishments here if the entire organisation (including the business outside Poland) meets the above-mentioned revenue criteria.

The JPK_CIT schema currently published by the Ministry of Finance is pending consultation. However, the Ministry has no plans to delay the introduction of JPK_CIT.

Trust the experts

Given the required workload and the need to involve a number of specialists, it is worth getting ready for the changes in advance. Our experts will review your situation to check when the new obligations will apply to you. We will describe their scope and the effective dates.

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