JPK CIT reporting – comprehensive support | Poland

From January 1, 2025, there will be an obligation to keep accounting books exclusively in electronic form and to send the structured information contained therein to the Polish tax authorities every year – specifically through the JPK_CIT structure.

JPK CIT is a new type of SAF-T file that will consist of two new structures: JPK_KR_PD for accounting books and JPK_KR_ST for fixed assets and intangible assets.

New obligations for CIT taxpayers will be implemented according to the following schedule for tax years starting after:

• December 31, 2024 in the case of CIT taxpayers whose revenue value in the previous tax year exceeded EUR 50 million and tax capital groups
• December 31, 2025 in the case of other CIT taxpayers required to submit JPK_VAT records
• December 31, 2026 in the case of other CIT taxpayers.

Accace Poland experts offer comprehensive support in the implementation of JPK CIT obligations, including analyzing and reviewing the readiness of data and processes in the organization to meet the requirements of the new responsibilities and structures, as well as mapping of data from the ERP system to the relevant fields of the JPK_CIT structure. We also provide support of internal and external IT teams during implementation and configuration of systems, support during customization, change or upgrade of the financial and accounting system and verification of the correctness of generated JPK files and support during testing of implemented system solutions.

Valuable country guides and tools:

• Company Formation in Poland
• Tax Guideline for Poland
• Value-added tax in Poland
• Tax Calendar for Poland
• Labour Law and Employment in Poland
• Expat tax guide for Poland
• Payroll calculator for Poland
• Transfer Pricing Overview for Poland
• Real estate transactions in Poland