{"id":2277,"date":"2024-06-21T14:00:00","date_gmt":"2024-06-21T12:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2277"},"modified":"2025-04-25T07:33:39","modified_gmt":"2025-04-25T05:33:39","slug":"struktura-jpk_cit-nowy-obowiazek-dla-podatnikow-od-2025-roku","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/06\/21\/struktura-jpk_cit-nowy-obowiazek-dla-podatnikow-od-2025-roku\/","title":{"rendered":"Struktura JPK_CIT. Nowy obowi\u0105zek dla podatnik\u00f3w od 2025 roku\u00a0"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Struktura JPK_CIT. Nowy obowi\u0105zek dla podatnik\u00f3w od 2025 roku&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-06-21T14:00:00+02:00\">\n\t\t21 czerwca, 2024 2:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-scaled.jpg\" class=\"wp-image-2067 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/luca-bravo-XJXWbfSo2f0-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#stan\" class=\"toc__link js-toc-link\">Struktura JPK_CIT<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#audyt\" class=\"toc__link js-toc-link\">Harmonogram wdro\u017cenia<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Rozporz\u0105dzenie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#obow\" class=\"toc__link js-toc-link\">Apel o odroczenie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsum\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kontakt\" class=\"toc__link js-toc-link\">Kontakt<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">W 2025 roku polscy przedsi\u0119biorcy stan\u0105 przed nowym wyzwaniem \u2013 wprowadzeniem Jednolitego Pliku Kontrolnego dla podatku dochodowego od os\u00f3b prawnych (JPK CIT). To krok Ministerstwa Finans\u00f3w maj\u0105cy na celu usprawnienie kontroli podatkowych oraz zwi\u0119kszenie transparentno\u015bci rozlicze\u0144 podatkowych. <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">System KSeF.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"ksef\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Sprawd\u017a<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/>\n<\/div>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"stan\" class=\"heading h-24\"><strong>Struktura JPK_CIT <\/strong><\/h2>\n\n\n\n<p>JPK CIT to elektroniczna forma prowadzenia ksi\u0105g rachunkowych, kt\u00f3r\u0105 przedsi\u0119biorcy b\u0119d\u0105 zobowi\u0105zani regularnie przekazywa\u0107 organom skarbowym. Dzi\u0119ki temu skarb\u00f3wka b\u0119dzie mia\u0142a sta\u0142y wgl\u0105d w rozliczenia podatnik\u00f3w, co pozwoli na bardziej efektywne typowanie firm do kontroli podatkowej oraz szybkie wykrywanie ewentualnych nieprawid\u0142owo\u015bci. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"audyt\" class=\"heading h-24\"><strong>Harmonogram wdro\u017cenia<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Ministerstwo Finans\u00f3w zaplanowa\u0142o wdro\u017cenie JPK CIT w kilku etapach:&nbsp; <\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Od 2025 roku: Obowi\u0105zek dotyczy podatkowych grup kapita\u0142owych oraz podatnik\u00f3w CIT z przychodami powy\u017cej 50 milion\u00f3w euro,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Od 2026 roku: Do\u0142\u0105czaj\u0105 pozostali podatnicy CIT oraz podatnicy PIT rozliczaj\u0105cy si\u0119 na zasadach og\u00f3lnych, stawk\u0105 liniow\u0105 lub rycza\u0142tem,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Od 2027 roku: Obowi\u0105zek obejmie wszystkich podatnik\u00f3w.<\/span><\/li>\n\n\n\n<p>Ministerstwo Finans\u00f3w podkre\u015bla, \u017ce JPK CIT umo\u017cliwi urz\u0119dom skarbowym dok\u0142adniejsze i bardziej efektywne kontrole podatkowe, co przyczyni si\u0119 do eliminacji nadu\u017cy\u0107 i zwi\u0119kszenia wp\u0142yw\u00f3w podatkowych. Jednak przedsi\u0119biorcy maj\u0105 obawy co do kr\u00f3tkiego czasu na przygotowanie si\u0119 do nowego obowi\u0105zku oraz konieczno\u015bci dostosowania system\u00f3w informatycznych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"video\" class=\"heading h-24\"><strong>Rozporz\u0105dzenie<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Po licznych konsultacjach z przedsi\u0119biorcami, Ministerstwo Finans\u00f3w wprowadzi\u0142o kilka istotnych zmian w projekcie rozporz\u0105dzenia JPK_CIT:&nbsp;&nbsp;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">W pierwszym roku obowi\u0105zywania reformy niekt\u00f3re dane nie b\u0119d\u0105 obowi\u0105zkowe,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Zmniejszono ilo\u015b\u0107 danych dotycz\u0105cych kontrahent\u00f3w, jednak osoby wsp\u00f3\u0142pracuj\u0105ce na podstawie um\u00f3w cywilnoprawnych nadal b\u0119d\u0105 obj\u0119te obowi\u0105zkiem raportowania,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Uproszczono wymagania dotycz\u0105ce informacji o numerach identyfikacyjnych faktur w Krajowym Systemie e-Faktur oraz danych dotycz\u0105cych \u015brodk\u00f3w trwa\u0142ych.<\/span><\/li>\n\n\n\n<p>Jednocze\u015bnie resort finans\u00f3w rozpocz\u0105\u0142 konsultacje w sprawie nowej wyodr\u0119bnionej struktury JPK_ST, zawieraj\u0105cej wz\u00f3r struktury logicznej w zakresie \u015brodk\u00f3w trwa\u0142ych.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Propozycja tych struktur wynika ze zmian w ustawie o podatku dochodowym od os\u00f3b prawnych oraz ustawie o podatku dochodowym od os\u00f3b fizycznych. W zwi\u0105zku z tym wejd\u0105 one w \u017cycie r\u00f3wnolegle z rozwi\u0105zaniami ustawowymi \u2013 tj. od 1 stycznia 2025 r.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"obow\" class=\"heading h-24\"><strong>Apel o odroczenie<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Organizacje przedsi\u0119biorc\u00f3w apeluj\u0105 o odroczenie terminu wej\u015bcia w \u017cycie JPK CIT co najmniej do 2026 roku. Argumentuj\u0105, \u017ce r\u00f3wnoczesne wdro\u017cenie JPK CIT oraz Krajowego Systemu e-Faktur (KSeF) mo\u017ce przeci\u0105\u017cy\u0107 przedsi\u0119biorstwa zar\u00f3wno finansowo, jak i organizacyjnie. Obawiaj\u0105 si\u0119, \u017ce kr\u00f3tkie terminy oraz nak\u0142adaj\u0105ce si\u0119 obowi\u0105zki mog\u0105 prowadzi\u0107 do licznych b\u0142\u0119d\u00f3w i ryzyka na\u0142o\u017cenia kar.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsum\" class=\"heading h-24\"><strong>Podsumowanie<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Wprowadzenie JPK CIT to istotna zmiana w polskim systemie podatkowym, maj\u0105ca na celu zwi\u0119kszenie transparentno\u015bci i efektywno\u015bci kontroli podatkowych. Cho\u0107 Ministerstwo Finans\u00f3w wprowadzi\u0142o pewne u\u0142atwienia dla podatnik\u00f3w, przedsi\u0119biorcy wci\u0105\u017c wyra\u017caj\u0105 swoje obawy i apeluj\u0105 o wi\u0119cej czasu na dostosowanie si\u0119 do nowych wymog\u00f3w. Ostateczny kszta\u0142t i termin wdro\u017cenia reformy pozostaj\u0105 kluczowymi kwestiami do monitorowania w najbli\u017cszych miesi\u0105cach.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kontakt\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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