New CIT reporting obligations within the SAF_T – starting in 2025

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

This requirement will be introduced gradually, depending on the size and revenue of companies. CIT taxpayers with revenues exceeding 50 million euros in the previous tax year, as well as Tax Capital Groups (PGK), will be required to report for periods beginning after January 1, 2025. Other CIT taxpayers and companies subject to JPK_VAT requirements will need to implement the new rules from January 2026, with the smallest entities following in January 2027.

In response to this planned requirement, our company, Todis Consulting Group, is preparing solutions for the iScala, Maconomy, and Epicor Kinetic systems, which will enable proper compliance with the new regulations. We recommend that companies obligated to report from January 2025 consider necessary changes to their system configurations well in advance to ensure compliance with the new regulations.

Details of the JPK_CIT implementation timeline:

• CIT taxpayers with revenue over 50 million euros and PGK: reporting from January 2025.
• CIT and PIT/PPE/PPL taxpayers subject to JPK_VAT: reporting from January 2026.
• Other CIT and PIT/PPE/PPL taxpayers: reporting from January 2027.

If you need support in preparing for the new obligations, please contact our team.