Taxpayers should already start preparing for JPK CIT
The next step in the digitalisation of the relationship between taxpayers and tax authorities is imminent. The Ministry of Finance has announced plans including the introduction of mandatory transmission of the CIT Single Control File (JPK CIT) as part of a comprehensive digitalisation strategy. The new rules will apply from 1 January 2025 and will affect CIT taxpayers.
Previously, the regulations required companies that keep their books via computer programmes to submit JPK_KR to the tax authorities only in certain cases.
What will change? From 2025, taxpayers will be obliged to submit the JPK CIT structure to the tax authorities annually without prior request. This is to ensure regular supervision of accounts, enabling tax authorities to plan audits more efficiently.
Who will have to comply with the new requirements? The obligation to send JPK CIT will be gradually introduced for different groups of taxpayers, starting with large CIT taxpayers and tax capital groups.
In addition, the Ministry of Finance plans to introduce new data into the accounts, which is expected to facilitate the comparability of data from different sources and provide tax authorities with a more complete picture of the taxpayers’ situation.
Although the draft regulation on this issue was published in November 2023, work on it is still ongoing and the final shape of the legislation may still change during the legislative process. It is therefore important to follow the next steps of the Ministry of Finance on this issue.
If you would like to keep up to date with the new CIT JPK reporting requirements – please feel free to contact us – Łukasz Kupryjańczyk.