On 16 December 2024, the Journal of Laws officially published Finance Minister regulation of 13 December 2024 on the exemption from the duty to file such data from the company register of tangibles and intangibles as are otherwise required to be submitted under the CIT Act.
The new law provides temporary exemption for:
- corporation tax payers,
- tax groups, and
- unincorporated partnerships,
so that they will not have to make electronic submissions of their tangibles and intangibles data to tax offices during the first year after the relevant regulations take effect.
Accordingly, JPK_ST_KR electronic filing will not have to be made for the tax year (or, for partnerships, the financial year) beginning after 31 December 2024 but before 1 January 2026.
The new regulation takes effect on 1 January 2025.
However, there is no exemption for the largest taxpayers, i.e. those with prior tax year’s gross income of more than EUR 50 million, from the obligation to make JPK_KR_PD filing for such first year (as defined above), the due date being the same as for submission of their annual tax returns.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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