JPK CIT

Soon, entrepreneurs in Poland will have to face the next stage of digitalization in their interactions with tax authorities. As part of the Ministry of Finance’s ongoing strategy, which already includes the digitalization of PIT and VAT settlements, new regulations will extend to CIT settlements starting in January 2025. These changes will introduce the obligation to submit the Standard Audit File for CIT (JPK_CIT), aiming to streamline and standardize tax reporting processes.

This obligation will be implemented gradually, depending on the size and revenue of enterprises. CIT taxpayers whose revenue exceeded €50 million in the previous tax year, as well as Tax Capital Groups (PGK), will be required to report for periods starting after January 1, 2025. Other CIT taxpayers and companies subject to JPK_VAT reporting will need to comply with the new rules from January 2026, while the smallest entities will have until January 2027 to implement the changes.

In response to this planned requirement, our company, Todis Consulting Group, is preparing ERP system solutions to help businesses adapt to the new regulations. We strongly recommend that enterprises subject to reporting from January 2025 consider the necessary system adjustments well in advance to ensure compliance.

Key Deadlines for JPK_CIT Implementation:

• CIT taxpayers with revenue exceeding €50 million and PGK: reporting from January 2025.
• CIT and PIT/PPE/PPL taxpayers required to submit JPK_VAT: reporting from January 2026.
• Other CIT and PIT/PPE/PPL taxpayers: reporting from January 2027.

If you need assistance in preparing for these new obligations, feel free to contact our team.