On 26 August 2024 the Ministry of Finance published information brochures on JPK_KR_PD and JPK_ST_KR logic structures, which show the data in tables and contain information on:
- entities obliged to submit JPK_CIT files,
- time limits to submit JPK_CIT files,
- method of submitting JPK_CIT files,
- regulations resulting from the Accounting Act, which apply to JPK_CIT files,
- formats of JPK_CIT fields.
The Ministry of Finance informed also on its website that the exemption to the obligation to submit JPK_ST_KR for 2025 will be included in a separate legal act. Therefore, one may hope that in the first year of JPK_CIT applicability, there will be no obligation to submit the JPK_ST_KR file.
Along with the brochures, the Ministry of Finance also published FAQs regarding JPK_CIT files. These FAQs clearly show that:
- before the end of this year, a test environment for JPK_CIT will be provided,
- the JPK_KR_PD file can be divided into any periods, and the continuity of records will be verified,
- the JPK_ST_KR file cannot be divided,
- a separate glossary of tags will be provided for entities applying IFRS;
- if an entity uses/will use KSeF on an optional basis, then from 1 January 2026 it should enter its assigned KSeF number in appropriate JPK_CIT fields.
Unfortunately, some elements of JPK_KR_PD regarding income tax have not been specified yet, i.e. whether the data in the RPD (income tax settlement) should be data coming directly from bookkeeping accounts with “PD” tags or these could be data of additional off-balance-sheet accounts.
If this issue pertains to your business and you are interested in our assistance, please contact us.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.