- Postponement of JPK_ST_KR: The Polish Minister of Finance has postponed the mandatory submission of the JPK_ST_KR (Polish Standard Audit File for fixed and intangible assets) for the tax year starting after 31 December 2024 and ending before 1 January 2026.
- Current JPK Obligations: Originally, JPK_ST_KR was to be mandatory alongside JPK_KR_PD (taxpayer’s accounting books) as part of the JPK obligation for income taxes (JPK_PD). Now, only JPK_KR_PD will be required for tax capital groups and corporate income taxpayers with revenue above EUR 50 million, starting after 31 December 2024, with the first submission in 2026.
- Future Periodic Requirements: In subsequent years, the JPK_PD requirements will expand to include other taxpayer groups as a periodic obligation.
Source Sovos
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