JPK_CIT: Correctly submitting accounting and tax return data
Since 1 January 2025, certain companies have been required to report detailed financial data in a standardised electronic format, the JPK_CIT. All other companies must also comply with the new reporting requirement by 2027. The Ecovis consultants know exactly what the new rules entail and when they apply to which companies.
JPK_CIT is a new reporting obligation introduced by the Ministry of Finance, which requires taxpayers to send files containing detailed financial and tax data in electronic form. Taxpayers will be required to submit two main control files as part of JPK_CIT:
- JPK_KR_PD (books of accounts and statements of turnover and balances, including data on tax revenues and expenses)
- JPK_ST_KR (information on fixed and intangible assets)
This is a further technology project (following JPK_VAT and KSeF) concerning the automation of data transfer in the form of standardised IT files directly to the Ministry of Finance. The aim of these projects is to increase the transparency and efficiency of the tax system.
The timeline for the obligation
The implementation of JPK_CIT will be gradual, depending on the size and type of taxpayer. The obligation will be introduced in three stages:
- From 2025, the new rules will cover the largest companies with annual revenues exceeding EUR 50 million (and tax capital groups, regardless of the value of the revenues achieved)
- From 2026, the obligation to report JPK_CIT will also cover companies previously obliged to send JPK_VAT files
- From 2027, all other companies subject to CIT will have to comply with the new requirements
We can assist you during implementation of JPK_CIT reporting in your entity.Hubert Kaczyński, Tax Advisor, ECOVIS Poland, Warsaw
Deadlines for JPK_CIT reporting
Taxpayers are required to send JPK_CIT files to the competent tax authority after the end of the tax year, by the deadline for filing the annual return for the relevant tax (financial) year. Thus, if the tax (financial) year ends on 31 December 2025, these files will have to be submitted to the competent tax authority by the end of March 2026.
Challenges related to the implementation of reporting
The key substantive challenge related to the new regulation is to ensure the correctness and completeness of the data contained in JPK_CIT files. Above all, the definition of accounting tags, which will enable the unambiguous identification of accounting accounts in tax systems.
Adapting a company to the reporting of JPK_CIT files may require the implementation of modifications to IT systems and accounting programmes, which may lead to it being not so much a tax project, but an IT and accounting project.
For further information please contact:
Hubert Kaczyński, Tax Advisor, ECOVIS Poland, Warszawa
Email: hubert.kaczynski@ecovis.pl
