Newsletter

JPK_CIT: Ordinance of the Minister of Finance to be promulgated in the Journal of Laws

On 19 August 2024, the Ordinance of the Minister of Finance on certain data to be added to the books of account (JPK_KR_PD and JPK_ST_KR schemas) was sent for promulgation in the Journal of Laws. The effective date of the regulations, which was set for
1 January 2025, remains unchanged.

According to the explanatory memorandum, the new obligations will apply, according to the following timeline, for tax years beginning after:

• 31 December 2024: to tax capital groups and CIT taxpayers with revenues exceeding €50 million.
• 31 December 2025: to other CIT and PIT/PPE/PPL taxpayers who submit JPK_VAT records.
• 31 December 2026: to other CIT and PIT/PPE/PPL taxpayers.

Notably, the legislator accommodated the demands made during the public consultations and introduced the principle of optional applicability of certain provisions in the first effective year of the regulation. Taxpayers will then be allowed to opt out of the obligation to submit:

• the tax identification number of the taxable person’s counterparty, if assigned,
• the number identifying an invoice in the National e-Invoicing System, if it was assigned by the date of submission of the ledger,
• the data confirming acquisition, creation or deletion of a fixed or intangible asset from the register of fixed assets and intangible assets,
• the amount of the difference between the financial result and the tax result,
• identifiers of ledger accounts shown according to the glossary of ledger account identifiers – for taxpayers who follow the International Financial Reporting Standards.

These provisions are intended to make it easier for entrepreneurs to adapt to the new requirements, reducing their burden during the initial period of validity of the legislation.

Should you have any questions or doubts regarding the issues discussed here, we are ready to help you. Feel free to contact us.

KONTAKT

Aleksandra Kalinowska Partner, Warsaw

E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693

Elżbieta Lis Partner, Katowice

E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038

Joanna Marciniak Senior Manager, Warsaw

E: joanna.marciniak@pl.Andersen.com
T: +48 22 690 08 88

Michał Wilk Partner, Katowice

E: michal.wilk@pl.Andersen.com
T: +48 32 731 68 69
M: +48 500 023 685