The introduction of the new financial reporting framework in Poland, referred to as JPK_CIT, represents a significant milestone in enhancing the efficiency and transparency of tax compliance processes for corporate taxpayers.
Polish businesses are entering the next phase of digitalization in their interactions with tax authorities. As part of the Ministry of Finance’s continued digital transformation strategy—which has already encompassed the digitization of PIT and VAT settlements—the scope of these efforts has now been extended to cover corporate income tax (CIT). The new regulatory framework introduces a mandatory submission of the Standard Audit File for CIT (JPK_CIT), aimed at streamlining and harmonizing tax reporting obligations.
The implementation of the JPK_CIT requirement will follow a phased approach, determined by the size of the taxpayer and their classification. This gradual rollout is intended to facilitate a smooth transition for businesses and to provide adequate time for adjustment and compliance readiness.
In response to these regulatory developments, our company has developed dedicated ERP system solutions to support full alignment with the new reporting obligations. We strongly recommend that entities subject to the JPK_CIT requirement conduct a timely review of their system configurations to ensure technical and procedural compliance with the forthcoming regulations.
The implementation of JPK_CIT will initially apply to large taxpayers. Entities exceeding specified revenue thresholds will be required to commence data submissions as of January 2025. The deadline for the first mandatory JPK_CIT submission for these entities is set for March 31, 2026, covering the 2025 fiscal year. In 2026, the obligation will extend to all taxpayers currently required to submit JPK_VAT files, and by 2027, it will apply universally to all corporate income tax payers.
Should you require assistance in preparing for these new compliance obligations, we invite you to contact our team for professional support.
Porozmawiajmy o systemie dopasowanym dla Twojego przedsiębiorstwa
Sylwester Knez
Senior Solution Architect
Partner
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Team of Todis
