In August 2024, the Polish Ministry of Finance adopted a Regulation adding new elements to the JPK_CIT and making it a periodic obligation, with a phased roll-out starting 1 Jan 2025. However, on 10 September, the Polish government published a draft regulation to authorize the MoF to exempt taxpayers from having to comply with this requirement from 2025 and not be required to provide part of the JPK_CIT. Changes can be expected in the upcoming weeks/months, since the requirement is planned to go-live already from January 2025 for the first group, which could mean an exemption or postponement of the obligation for certain taxpayers.
Source Sovos
