JPK CIT 2025: A revolution in tax reporting
The Single Control File is a modern tool that plays a key role in streamlining tax reporting processes in Poland. VAT taxpayers have already become familiar with it by reporting their transactions in detail. Now, with the entry into force of new regulations, its scope has been extended to corporate income taxpayers by introducing the CIT JPK. This change is intended to further increase tax transparency and better control over corporate accounts.
What is JPK CIT?
JPK CIT is an electronic tax reporting format that standardises the way CIT-related data is sent. It is an extension of the JPK_KR structure, adapted to the specific requirements of CIT taxpayers, such as additional information required in the context of CIT settlements. The data is to be sent in XML format, ensuring a uniform structure and ease of analysis.
The CIT JPK includes two key files: JPK_KR_PD – containing detailed information from the books of account regarding income tax settlements, and JPK_ST – fixed asset register. Both files provide a comprehensive picture of a company’s activities, enabling the tax authorities to monitor tax compliance more effectively.
Electronic form of bookkeeping
The new legislation introduces the obligation to keep accounts in electronic form using dedicated computer software. This requirement means that many businesses need to upgrade their accounting systems to adapt to the new reality. However, this will make it easier to generate and transmit the accounts in the required format, minimising the risk of human error and streamlining the declaration process.
This obligation applies primarily to capital companies, such as limited liability companies and joint-stock companies, as well as partnerships with the status of a CIT taxpayer and other organisational units that keep accounts. A particularly important element of the new regulations is the inclusion of tax capital groups, which play a key role in the economy and whose accounts have a significant impact on the tax system.
Taxpayer groups covered by the new regulations
As of 1 January 2025, the CIT JPK regulations became applicable to selected groups of taxpayers. In the first instance, this applies to entities whose annual revenues exceed EUR 50 million, as well as tax capital groups. For the remaining taxpayers, including unincorporated companies and smaller businesses, the new regulations will be introduced in stages from 1 January 2026 and 1 January 2027, respectively:
- from 1 January 2026, the regulations will cover non-corporate companies required to file JPK_VAT
- from 1 January 2027, the implementation will cover other CIT taxpayers and companies that are not legal entities.
The gradual introduction of the new regulations is intended to allow businesses to prepare adequately for the changes.
Deadlines for submission and correction of CIT JPK
The implementation of the CIT JPK involves the need to observe strict deadlines. Taxpayers are obliged to send the files by the end of the third month after the end of the tax year, which coincides with the deadline for filing the annual CIT-8 return. For companies whose tax year coincides with the calendar year, this means the necessity to submit JPK CIT by 31 March.
An important element of the new regulations is the obligation to correct submitted files if errors are detected. Taxpayers must make corrections immediately and send the corrected data. Neglecting this obligation may lead to serious consequences, including financial penalties, criminal and fiscal liability and additional tax audits.
How to prepare for the implementation of JPK CIT?
Appropriate technical and organisational solutions are required to meet the requirements of the CIT JPK. Companies should control their accounting documents on an ongoing basis, ensuring that they are consistent with their tax declarations. It is also worth investing in software that enables automatic generation of files in the required XML format and their validation before sending them to tax offices. Such measures will minimise the risk of errors and the associated sanctions.
Penalties for non-compliance
Failure to comply with the obligation to submit JPK CIT by the deadline or submission of a file containing erroneous data may lead to serious consequences, such as:
– financial penalties,
– penal and fiscal liability,
– tax inspections, which may result in additional tax liabilities.
Importance of JPK CIT in the tax system
JPK CIT is another step in the digitalisation of the tax system in Poland. Thanks to the unification of reporting processes, tax authorities gain better tools to analyse and monitor settlements, which translates into greater efficiency of audits and reduced risks of tax fraud.
Despite the need to adapt to the new requirements, JPK CIT can also benefit entrepreneurs. For companies, it means tidying up accounting processes, increased transparency and better cooperation with the tax authorities.
However, we note that with the development of tools such as the CIT JPK, there is a significant risk associated with the authorities‘ excessive knowledge of companies’ activities. The centralisation and digitisation of data gives tax authorities access to the full financial picture of companies, which raises privacy and information security concerns.