Get free access to
Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.
Check out our Newsroom to see what is included!
We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.
Unable to subscribe? Try this page.
Polish Ministry of Finance is introducing a new tax reporting obligation in the form of JPK CIT. The current JPK_KR structure, which was submitted upon request and covered entries from the accounting books, will be expanded to include additional data and become mandatory under the name JPK_KR_PD. The new structure will require reporting more detailed information, such as contractor identifiers and differences between financial results and the tax base.
Additionally, a completely new structure, JPK_ST_KR, will be introduced to report detailed data regarding fixed assets and intangible assets. Both JPK_KR_PD and JPK_ST_KR will be submitted to tax authorities annually in XML format, allowing for greater transparency and accuracy in the tax settlements of businesses.
JPK CIT will be introduced in stages according to the schedule set by Polish Ministry of Finance. Initially (for the tax year or fiscal year starting after December 31, 2024), it will apply to:
Starting from 2025, these groups of taxpayers will need to update their accounting records with account identifiers. Beginning January 1, 2026, they will be required to specify the contractor’s identification number, invoice number in the National e-Invoice System (Krajowy System e-Faktur), type of amount, and the type of difference between the accounting and the tax result.
The stages of mandatory JPK CIT will be introduced gradually, for the tax years starting:
Our team of experts provides comprehensive assistance tailored to the individual needs of each organization. With in-depth knowledge and extensive experience in tax automation and handling JPK files, we help ensure a smooth transition through all stages of preparation – from analyzing the current state of financial and accounting systems to implementation, configuration, and adapting processes to the new regulations.
We offer support that includes, among others:
Analysis
Analysis and review of data and process readiness within the organization to meet the requirements of the new obligations and structures
Mapping
Data mapping from the ERP system to the relevant fields of the JPK_CIT structure
Implementation
Support for internal and external IT teams during the implementation and configuration of systems
Adaptation
Support in adapting, modifying, or updating the financial and accounting system
Testing and support
Verification of the accuracy of generated JPK files and support during the testing of implemented solutions
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
