This is to remind you that the first JPK_CIT filing will be due soon.
Who is required to file?
The filing is required to be made by:
- tax groups, and
- corporate income taxpayers and partnerships, if their gross income in previous tax year or fiscal year, as applicable, exceeded the equivalent of EUR 50m.
If the tax year of any such entities coincides with the calendar year, they have until 31 July 2026 to file their form JPK_KR_PD for 2025.
What is the scope of disclosure?
The filing must include electronic books of account in accordance with the JPK_KR_PD logic.
The filing for 2025 is simplified, with form JPK_KR_PD requiring mainly disclosure of account tags.
It will not be until subsequent reporting periods that taxpayers will have to make broader disclosures, including customer identification, KSeF codes, and tangible asset information.
Check your calculations before submitting your JPK_CIT
With JPK_CIT disclosure obligations now in force, tax authorities have gained access to very detailed information on companies’ tax and accounting matters. This makes it easier for them to identify transactions, business operations and CIT treatments.
Therefore, before the filing you may wish to check not just form JPK_KR_PD itself, but also whether you have correctly calculated your corporate income tax as reported in CIT-8 return for 2025, to mitigate the risk of the authorities identifying any issues with your 2025 CIT compliance.
If this issue pertains to your business and you are interested in our support, feel free to 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.