The Ministry of Finance has presented a draft regulation on additional data to be added to the books of account. It has also provided templates of logical structures JPK_KR_PD and JPK_ST. When will the changes take effect?
- From 1 January 2025, CIT taxpayers will have new obligations to provide logical structures JPK_KR, JPK_PKPiR, and JPK_EWP.
- These obligations apply to taxpayers with revenue exceeding EUR 50 million, as well as other CIT and PIT/PPE/PPL taxpayers in the following years.
- Additionally, new structures of JPK_KR_PD and JPK_ST will be introduced for corporate and personal income tax payers who keep books of account.
- These changes will coincide with amendments to the Corporate Income Tax Act and the Personal Income Tax Act.
- The amendments include the introduction of additional tags in the JPK_KR structure to identify accounting accounts and modifications related to fixed assets, intangible assets, and differences in revenues and costs for balance sheet and tax purposes.
Source Crowe
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