18 September 2024

JPK_CIT – new obligations from January 2025

The Single Control File (JPK) is a standardized set of data generated from IT systems. Until now, it only applied to entrepreneurs for value-added tax (VAT) purposes, but the latest regulations now also include corporate income tax (CIT) in the JPK system.

The regulations establishing the obligation to use JPK_CIT will come into force on 1 January 2025.

Storing this data in a standardized format enables easy transfer of data in a format that meets its requirements, regardless of the accounting system or software used in the company. This allows for automatic comparison and cross-referencing of data with contractor information.

JPK_CIT – new scope of data

The Act indicates an additional range of data by which the books of account must be supplemented to comply with the requirements imposed on taxpayers by the obligation to send JPK_CIT.

First of all, it refers to the taxpayer’s contractor’s tax identification number and the number identifying the invoice in the National e-Invoice System – in the case of invoices issued by the taxpayer constituting accounting evidence.

In addition, the tags identifying bookkeeping accounts shown according to the dictionary of tags identifying bookkeeping accounts and data confirming the purchase, creation, or deletion of a fixed asset or an intangible asset from the register of fixed assets and intangible assets:

• in the case of invoices constituting accounting evidence of the disposal of a fixed or intangible asset, the number identifying the invoice in the National e-Invoice System, if assigned by the date of transfer of the ledger,
• the number of proofs based on which the tangible or intangible asset was taken into use,
• type of proof of purchase, creation, or deletion from the records;

The last group of necessary data is the amount of the difference between the financial result established based on accounting regulations and the tax result established based on corporate income tax regulations.

JPK_CIT – reporting format

The new reporting format involves the submission of accounts in electronic form, using the JPK-KR structure adapted to CIT. The changes introduced include the expansion of the files to include detailed data, such as the identification of the taxpayer’s counterparty with its NIP number, the invoice identification number in KSeF, as well as tags identifying accounting accounts.

Data confirming the acquisition, creation, or deletion from the records of tangible and intangible assets will be included. It is also important to show the amount, type, and type of differences between the balance sheet result and the tax result, as well as the taxable income in the case of taxpayers subject to lump-sum taxation on corporate income. The transmission of JPK CIT files will be obligatory by a strict deadline, and bookkeeping must be carried out in such a way as to enable the generation of JPK CIT files.

Timetable

The provisions in question will be introduced according to a fixed schedule for tax years starting after the following dates:

• From 31 December 2024 for tax capital groups and CIT taxpayers whose revenue in the previous tax year exceeded EUR 50 million (concerns the JPK_KR structure);
• From 31 December 2025 for CIT taxpayers not already mentioned, who are required to send JPK_VAT records, and PIT, PPE, and PPL taxpayers obliged to send JPK_VAT (concerns JPK_KR, JPK_PKPiR, and JPK_EWP structures); and
• From 31 December 2026 for other CIT, PIT, PPE, and PPL taxpayers (applies to the same structures).