- Taxpayers must show the annual correction amount for 2023 in the JPK_V7 declaration for January 2024.
- New regulations for determining the final proportion and correction amount will be applied for the first time.
- Taxpayers may choose to forgo the annual correction in some cases and determine that the proportion is 100%.
- The rules for annual correction for proportion and preproportion are generally the same.
- Exceptions apply when taxpayers determine the proportion based on regulations for certain taxpayers.
- Taxpayers can use different methods to determine the proportion if it is more representative for the completed year.
- The final proportion is determined based on actual turnover for the tax year.
- Corrections are made in the declaration for the first settlement period after the end of the year.
- Example: Corrections for 2023 are made in the JPK_V7M declaration submitted by February 25th (or February 26th in 2024).
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
