- Postponement of JPK_ST_KR: The Polish Minister of Finance has postponed the mandatory submission of the JPK_ST_KR (Polish Standard Audit File for fixed and intangible assets) for the tax year starting after 31 December 2024 and ending before 1 January 2026.
- Current JPK Obligations: Originally, JPK_ST_KR was to be mandatory alongside JPK_KR_PD (taxpayer’s accounting books) as part of the JPK obligation for income taxes (JPK_PD). Now, only JPK_KR_PD will be required for tax capital groups and corporate income taxpayers with revenue above EUR 50 million, starting after 31 December 2024, with the first submission in 2026.
- Future Periodic Requirements: In subsequent years, the JPK_PD requirements will expand to include other taxpayer groups as a periodic obligation.
Source Sovos
Click on the logo to visit the website
Latest Posts in "Poland"
- Transfer of Building on Leased Land: Is It a VAT-Taxable Supply?
- Import of Goods in VAT: Definition, Tax Rules, Tax Base, and Customs Decisions
- Poland Expands Software-Based Cash Register Eligibility to New Sectors from April 2026
- EPPO Suspends Nowy Sącz Mayor, Officials Amid EU Public Tender Corruption Investigation
- Poland Advances Digital Tax Reporting: New JPK_V7(3) VAT Structures and Draft JPK_MAG(2) Released


 
        		 
        	












