{"id":2388,"date":"2024-08-21T16:00:00","date_gmt":"2024-08-21T14:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2388"},"modified":"2025-04-25T07:32:16","modified_gmt":"2025-04-25T05:32:16","slug":"nowy-obowiazek-raportowania-jpk_cit-podpisane-rozporzadzanie","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/08\/21\/nowy-obowiazek-raportowania-jpk_cit-podpisane-rozporzadzanie\/","title":{"rendered":"Nowy obowi\u0105zek raportowania JPK_CIT \u2013 podpisane rozporz\u0105dzanie\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\">Nowy obowi\u0105zek raportowania JPK_CIT \u2013 podpisane rozporz\u0105dzanie&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=\"2024-08-21T16:00:00+02:00\">\n\t\t21 sierpnia, 2024 4:00 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\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg\" class=\"wp-image-2059 is-cropped\" width=\"2560\" height=\"1704\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-768x511.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1280x852.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-256x170.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1024x682.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-1536x1022.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-unsplash-2048x1363.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/christopher-gower-m_HRfLhgABo-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\">Kogo dotyczy obowi\u0105zek?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Kluczowe zmiany i wymagania<\/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\">W zwi\u0105zku z nadchodz\u0105cymi zmianami w przepisach podatkowych, jednym z kluczowych zagadnie\u0144, kt\u00f3re powinny znale\u017a\u0107 si\u0119 w centrum uwagi przedsi\u0119biorc\u00f3w, jest wprowadzenie obowi\u0105zku raportowania JPK_CIT. Podpisanie w ostatnich dniach rozporz\u0105dzenie w sprawie JPK_CIT przez Ministra Finans\u00f3w to sygna\u0142 do rozpocz\u0119cia intensywnych przygotowa\u0144.<\/p>\n\n\n\n<p>Ten nowy obowi\u0105zek, wynikaj\u0105cy z przepis\u00f3w ustawy o podatku dochodowym od os\u00f3b prawnych, zacznie obowi\u0105zywa\u0107 od 1 stycznia 2025 roku. Oznacza to, \u017ce wszyscy podatnicy CIT, kt\u00f3rzy spe\u0142niaj\u0105 okre\u015blone kryteria, b\u0119d\u0105 musieli dostosowa\u0107 swoje systemy ksi\u0119gowe do nowych wymog\u00f3w. <\/p>\n\n\n\n<p>Z uwagi na kr\u00f3tki czas, kt\u00f3ry pozosta\u0142 do wdro\u017cenia nowych przepis\u00f3w, zaleca si\u0119 jak najszybsze przyst\u0105pienie do planowania i implementacji niezb\u0119dnych zmian. <\/p>\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 Jednolity Plik Kontrolny dla podatku dochodowego od os\u00f3b prawnych, kt\u00f3ry ma na celu u\u0142atwienie organom podatkowym monitorowania i kontrolowania rozlicze\u0144 podatkowych przedsi\u0119biorstw. Wprowadzenie tego obowi\u0105zku oznacza, \u017ce podatnicy b\u0119d\u0105 musieli przesy\u0142a\u0107 organom podatkowym szczeg\u00f3\u0142owe dane z prowadzonej ksi\u0119gowo\u015bci w formie elektronicznej. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"struktura-jpk_cit-nowy-obowiazek-dla-podatnikow-od-2025-roku\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Struktura JPK_CIT. Nowy obowi\u0105zek dla podatnik\u00f3w od 2025 roku<\/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><\/a>\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>Kogo dotyczy obowi\u0105zek?<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Nowe przepisy b\u0119d\u0105 dotyczy\u0107 r\u00f3\u017cnych grup podatnik\u00f3w, w zale\u017cno\u015bci od ich wielko\u015bci i rodzaju prowadzonej dzia\u0142alno\u015bci. Podatnicy CIT, kt\u00f3rych roczne przychody przekraczaj\u0105 50 mln EUR, b\u0119d\u0105 zobowi\u0105zani do przesy\u0142ania danych ju\u017c za rok podatkowy 2025, najp\u00f3\u017aniej do 31 marca 2026 roku. Kolejne grupy podatnik\u00f3w zostan\u0105 obj\u0119te tym obowi\u0105zkiem w latach 2026 i 2027.<\/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>Kluczowe zmiany i wymagania<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Wprowadzenie JPK_CIT wi\u0105\u017ce si\u0119 z szeregiem nowych wymog\u00f3w dotycz\u0105cych raportowania. Podatnicy b\u0119d\u0105 musieli m.in.:&nbsp;&nbsp;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Raportowa\u0107 struktur\u0119 JPK_ST_KR, kt\u00f3ra obejmuje szczeg\u00f3\u0142owe dane dotycz\u0105ce \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych. Co istotne, obowi\u0105zek ten b\u0119dzie dotyczy\u0107 tak\u017ce zdarze\u0144 z roku 2025,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Przekazywa\u0107 dane dotycz\u0105ce r\u00f3\u017cnic mi\u0119dzy wynikiem finansowym a podatkowym, co pozwoli organom na lepsz\u0105 analiz\u0119 rozlicze\u0144 CIT,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Zg\u0142asza\u0107 szczeg\u00f3\u0142owe informacje na temat transakcji z podmiotami powi\u0105zanymi, w tym odsetki, po\u017cyczki oraz us\u0142ugi niematerialne.<\/span><\/li>\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>Aby sprosta\u0107 nowym wymaganiom, przedsi\u0119biorcy powinni jak najszybciej rozpocz\u0105\u0107 przygotowania. Nale\u017cy przeanalizowa\u0107 obecny stan system\u00f3w ksi\u0119gowych i zidentyfikowa\u0107 luki, kt\u00f3re mog\u0105 wymaga\u0107 uzupe\u0142nienia. Kluczowe jest r\u00f3wnie\u017c przeprowadzenie test\u00f3w z wykorzystaniem pr\u00f3bnego pliku JPK_CIT oraz wykonanie audytu podatkowego, kt\u00f3ry wska\u017ce potencjalne ryzyka zwi\u0105zane z kontrolami.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Jest to kolejny krok w procesie automatyzacji i digitalizacji rozlicze\u0144 podatkowych w Polsce. Nowe regulacje, cho\u0107 wymagaj\u0105ce, docelowo maj\u0105 na celu uproszczenie i uszczelnienie systemu podatkowego, co z czasem powinno przynie\u015b\u0107 korzy\u015bci zar\u00f3wno organom podatkowym, jak i samym podatnikom. Jednak aby te korzy\u015bci mog\u0142y by\u0107 w pe\u0142ni realizowane, konieczne jest rzetelne przygotowanie do nadchodz\u0105cych zmian.&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, ksi\u0119gowe 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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