Postponement of the obligation to send records of fixed assets (JPK_ST_KR)
The Ministry of Finance published a draft regulation dated 12 November 2024, which provides for a temporary exemption of taxpayers from the obligation to submit data from the register of fixed and intangible assets under JPK_CIT.
Who does the exemption apply to?
CIT payers, partnerships that are not legal entities and whose partners are not all natural persons, and companies that are part of a tax group will be exempted from the obligation to submit data on registers of tangible and intangible assets (JPK_ST_KR)
Period of the exemption
The tax year beginning after 31 December 2024 and before 1 January 2026.
Purpose of the exemption
The purpose of the regulation is to ease the burden on taxpayers in the first year of the new JPK_CIT reporting requirements and to give them time to adapt their financial and accounting systems to the new obligations.
Other obligations
Please note that the exemption only applies to data sent from fixed assets registers (JPK_ST_KR). The obligation to keep accounts using computer software and to send them in electronic form (JPK_KR_PD) remains unchanged and will apply from 1 January 2025.
Entry into force
The regulation is scheduled to enter into force on 1 January 2025.
Recommendations for taxpayers:
- Analysis of accounting systems – it is recommended that an analysis of existing accounting systems be carried out to check their compliance with the new reporting requirements;
- Staff training – training of finance and accounting teams is recommended to prepare them for the forthcoming changes;
- Monitoring of further changes – it is important to follow the forthcoming announcements from the Ministry of Finance regarding JPK_CIT to keep abreast of any further changes.
Summary
The planned regulation significantly postpones the JPK_CIT reporting obligations, giving taxpayers additional time to adapt to the new requirements. Nevertheless, preparations for the full implementation of the remaining obligations should start promptly.
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