14 March 2025

JPK CIT – reporting rules in 2025

In 2025 there have been a significant change to this year’s JPK files, specifically JPK_KR_PD and JPK_ST_KR. The new format structures include modifications not only in the data requirements but also in temporary exclusions during the initial implementation periods of the new regulations.

The said regulations on reporting JPK CIT files (Standard Audit File) introduced on January 1, 2025 apply to large business entities that are required to send detailed data on their transactions, profits and losses.

New JPK file structures – what does it mean?

First of all, it is worth explaining how the two new structures differ from the previous JPK files:

• JPK_KR_PD – a refreshed version of the previous JPK_KR file for reporting accounting records and CIT settlements. However, it should be remembered that the old file is still in force. The tax authority may request it from the taxpayer for periods before the new regulations on JPK files came into force.
• JPK_ST_KR – a new file structure, the purpose of which is to report the records of fixed assets (FA) and intangible assets and legal rights (WNiP). The file reports data in both tax and accounting terms.

It should be remembered that the deadline for preliminary reporting for taxpayers who meet certain revenue thresholds expires on March 31, 2026. By that date, companies must submit JPK files for the 2025 tax year. However, in the case of some data – such as the records of fixed assets – companies can postpone the reporting deadline by one year.

Reporting rules for new JPK CIT files

Under this year’s regulations, entrepreneurs will be required to submit data by law, without the need for a request from the tax authority. This means that the new JPK files will more closely resemble the structure of JPK V7 (submitted without a request) than the previous JPK_KR (submitted on request). Key rules for reporting new JPK files:

• The obligation to submit JPK files results from the law, which means that the taxpayer will be obliged to submit them even if the tax authority does not request them to submit the document.
• JPK files will be submitted for annual periods, and not for monthly or quarterly periods as before.
• The deadline for submitting JPK files coincides with the deadline for submitting the CIT-8 tax return (by the end of the third month after the end of the tax year). In the case of the calendar year, it will be March 31 of the following year.

Submitting JPK files does not exempt entrepreneurs from the obligation to submit other documents, such as the annual CIT-8 return with attachments and the tax note of the financial report. It is worth emphasizing that the tax authority can still request previous JPK_KR files, even though the entrepreneur has already submitted new JPK files.

Mandatory JPK CIT reporting schedule

• January 1, 2025 – the obligation to report new JPK files will apply to the largest taxpayers who meet certain revenue thresholds.
• March 31, 2025 – deadline for submitting JPK files for the first period, or by the end of the third month after the end of the tax year (for taxpayers whose tax year does not coincide with the calendar year).
• January 1, 2026 – full implementation of the requirement to submit JPK_ST_KR files, and at the same time the exclusions for some data reported in the JPK_KR_PD file will cease to apply.