The Minister of Finance has signed a new regulation concerning additional data in the accounts
The Minister of Finance has signed an ordinance that introduces new obligations for entrepreneurs with regard to bookkeeping. The regulation is awaiting publication in the Journal of Laws.
In the first instance, the new regulations will cover companies with revenues of more than €50 million and tax capital groups.
From 1 January 2025, the provisions of the CIT Act will impose an obligation on certain entities to keep their accounting books using computer programmes. These ledgers will be transmitted electronically to the relevant tax office according to a specific logical structure. The Ministry of Finance has already published brochures on the logical structure of JPK_KR_PD and fixed asset records.
The implementation of the obligations will be staggered. Entrepreneurs will have to submit the first JPK_KR_PD logical structures in March 2026, by the deadline for filing the tax return for 2025. Entities with revenues of more than €50 million and tax capital groups will only have to include one element in the logical structure of the accounts: the tags identifying the accounts of the accounts. From 2026, they will additionally have to indicate the counterparty identification number, the invoice number in the National e-Invoice System and information on balance sheet and tax differences.
In drafting these regulations, the Ministry of Finance has taken into account market demands, including, among others, the exclusion of the obligation to provide the NIP number in certain cases, e.g. for banks and telecommunications entrepreneurs. The scope of additional data will also not include fixed assets entered in the records before 1 January 2025, except for the date of their deletion.