- Polish Ministry of Finance published a second draft act regarding JPK_KR on March 18, 2024
- The draft act requires additional data to be reported on accounting records
- JPK_KR will be split into two separate schemas: JPK_KR_PD and JPK_ST
- Submission of the file will become a periodic obligation in phases starting from December 31, 2024
- Large CIT taxpayers and tax capital groups will be required to submit JPK_KR by December 31, 2024
- Other CIT and PIT/PPE/PPL taxpayers will be required to submit JPK_KR, JPK_PKPIR, JPK_EWP by December 31, 2025
- All other CIT and PIT/PPE/PPL taxpayers will be required to submit JPK_KR, JPK_PKPIR, JPK_EWP by December 31, 2026
- Public consultation on the changes is ongoing until March 28, 2024.
Source: sovos.com
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.
