In 2025, Polish entrepreneurs will face a new challenge – the introduction of the Standard Audit File for Corporate Income Tax (JPK CIT). This is a move by the Finance Ministry to streamline tax audits and increase the transparency of tax settlements.

KSeF “National System of e-Invoices”.

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JPK_CIT structure

JPK CIT is an electronic form of bookkeeping that businesses will be required to submit regularly to the tax authorities. Thanks to this, the treasury will have a constant insight into taxpayers’ accounts, which will allow more effective typing of companies for tax audits and quick detection of possible irregularities.

Implementation schedule 

The Finance Ministry has planned to implement the CIT JPK in several stages: 

  • Starting in 2025: The obligation applies to tax capital groups and CIT taxpayers with revenues of more than €50 million,
  • From 2026: Other CIT taxpayers and PIT taxpayers settling on a general basis, flat rate or lump sum will join,
  • From 2027: The obligation will cover all taxpayers.

    • The Finance Ministry stresses that the CIT JPK will enable tax offices to conduct more accurate and efficient tax audits, which will help eliminate fraud and increase tax revenues. However, businesses have concerns about the short time to prepare for the new obligation and the need to adapt IT systems.

    JPK_CIT regulation 

    After numerous consultations with entrepreneurs, the Finance Ministry has made some significant changes to the draft JPK_CIT regulation:  

  • In the first year of the reform, some data will not be mandatory,
  • The amount of data on contractors has been reduced, but those cooperating under civil law contracts will still be subject to reporting,
  • Requirements for information on invoice identification numbers in the National e-Invoice System and data on fixed assets have been simplified.

    • At the same time, the Finance Ministry has launched consultations on a new separate JPK_ST structure, which includes a model logical structure for fixed assets.  

    The proposal for these structures stems from amendments to the Corporate Income Tax Law and the Personal Income Tax Law. Accordingly, they will come into effect in parallel with the statutory solutions – i.e. from January 1, 2025.

    Appeal for postponement 

    Business organizations are calling for a postponement of the effective date of the CIT JPK until at least 2026. They argue that the simultaneous implementation of JPK CIT and the National e-Invoicing System (KSeF) could overburden businesses both financially and organizationally. They fear that short deadlines and overlapping obligations could lead to numerous errors and the risk of penalties.  

    Summary 

    The introduction of JPK CIT is a major change in the Polish tax system, aimed at increasing the transparency and efficiency of tax audits. Although the Ministry of Finance has introduced some simplifications for taxpayers, businesses continue to express their concerns and call for more time to adjust to the new requirements. The final shape and timing of the reform’s implementation remain key issues to monitor in the coming months.  

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