On August 16, 2024, the Minister of Finance signed a regulation detailing the JPK CIT reporting requirements, which will be formally published soon. JPK CIT mandates CIT taxpayers to provide data from their accounting books through two schemas:
- JPK_KR_PD: This includes a full journal from accounting books, a statement of turnover and balances, and data on revenue and tax costs.
- JPK_ST_KR: This covers fixed asset records, tax and balance sheet records, details of depreciation, and information on the acquisition, production, or disposal of fixed assets.
The implementation schedule for these obligations is as follows:
- From December 31, 2024: For tax capital groups and CIT taxpayers with revenue exceeding EUR 50 million in the previous tax year.
- From December 31, 2025: For other CIT taxpayers required to send JPK_VAT records.
- From December 31, 2026: For all other CIT taxpayers.
Additional information, such as the tax identification number of contractors and the KSeF number for invoices, may be required. Temporary exemptions for certain data reporting will be provided for the first reporting period in 2025.
Source MDDP
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