In light of the upcoming changes in tax regulations, one of the key issues that should be a priority for entrepreneurs is the introduction of the JPK_CIT reporting obligation. The signed in last days regulation on JPK_CIT by the Minister of Finance signals the need to begin intensive preparations.

This new obligation, arising from the provisions of the Corporate Income Tax (CIT) Act, will come into force on January 1, 2025. This means that all CIT taxpayers who meet specific criteria will need to adapt their accounting systems to the new requirements.

Given the short time remaining to implement these new regulations, it is recommended to start planning and implementing the necessary changes as soon as possible.

JPK_CIT structure

JPK_CIT, or the Uniform Control File for Corporate Income Tax, is intended to facilitate tax authorities in monitoring and controlling the tax settlements of enterprises. The introduction of this obligation means that taxpayers will be required to submit detailed accounting data to the tax authorities in electronic form.

JPK_CIT structure. New obligation for taxpayers from 2025

Who is subject to the obligation? 

The new regulations will apply to various groups of taxpayers, depending on their size and the nature of their business. CIT taxpayers with annual revenues exceeding EUR 50 million will be required to submit data for the 2025 tax year by March 31, 2026, at the latest. Subsequent groups of taxpayers will be subject to this obligation in 2026 and 2027.

Key changes and requirements 

The introduction of JPK_CIT involves several new reporting requirements. Taxpayers will be required to:  

  • Report the JPK_ST_KR structure, which includes detailed data on fixed assets and intangible assets. Importantly, this obligation will also apply to events from the year 2025,
  • Provide data on differences between financial and tax results, enabling authorities to better analyze CIT settlements,
  • Report detailed information on transactions with related parties, including interest, loans, and intangible services.

    • Summary 

    To meet the new requirements, businesses should start preparations as soon as possible. It is necessary to analyze the current state of accounting systems and identify gaps that may need to be addressed. It is also crucial to conduct tests using a trial JPK_CIT file and to carry out a tax audit to identify potential risks related to audits.  

    This is another step in the process of automating and digitizing tax settlements in Poland. Although the new regulations are demanding, they are ultimately aimed at simplifying and securing the tax system, which over time should benefit both tax authorities and taxpayers. However, for these benefits to be fully realized, thorough preparation for the upcoming changes is essential.  

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