The Minister of Finance signed a regulation on additional data by which entrepreneurs will have to supplement their accounts. The Regulation looks forward to being published in the Official Journal.
The first obligation will be for entities with a coming over EUR 50 million, as well as tax groups.
At the same time, the ministry published brochures on the structure of the JPK KR PD logical accounting book and on the registration of fixed assets.
All questions about the new obligation can be sent to the e-mail address: helpdesk@mf.gov.pl. The answers to the most frequently asked questions will be published on the MF website.
As of 1 January 2025, the provisions of the CIT Act will apply, which impose new obligations on certain entities, including companies forming part of the tax group. Companies will be required to keep accounts using computer programs. These books will be forwarded to the competent head of the tax office in the form of electronic files which must comply with a specific logical structure.
Under the rules, the implementation of this obligation by individual groups of taxpayers has been spread over time. The first logical structures of JPK KR PD entrepreneurs will have to submit in March 2026, i.e. until the deadline for submitting the tax return for 2025.
The obliged entities will have to adapt their internal financial and accounting systems so that from 1 January 2025 they can generate accounts according to the published logical structure. In addition, a regulation was drawn up specifying the scope of the additional data to be reported in the books.
In the first place (i.e. for a tax year or financial year starting after 31 December 2024) it will include:
- – CIT taxpayers whose income generated in the previous tax year (and in the case of non-legal companies, the financial year) exceeded EUR 50 million,
- – tax capital groups.
These tax groups will have to include only one element in the logical structure of the accounts from the beginning of 2025: the tags identifying the accounts. Only from 1 January 2026 will they have to indicate the counterparty identification number, the invoice identification number in the National e-Factur System, the amount, type and type of difference between the balance sheet and tax result.
In the following years, further groups of entities, i.e. for the tax year or financial year starting after:
- – 31 December 2025 – other CIT taxpayers (non-legal entities) obliged to submit JPK VAT,
- – 31 December 2026 - other CIT taxpayers and non-legal companies.
These groups of taxpayers will be required to keep books and records according to new logical structures from 1 January 2026 and 1 January 2027 respectively.
The Ministry of Finance published information booklets for JPK KR PD and JPK ŚT KR logic structures. They describe the contents of the structure of the JPK KR PD logical accounting book and the fixed assets records and explain the content of the individual elements contained in the logical structure. The brochures are available at: https://www.gov.pl/web/kas/struktury-jpk-w-podatkach-dochodowych