- The Polish Ministry of Finance clarified the phased implementation of JPK_KR_PD and JPK_ST_KR reporting based on taxpayer VAT filing types (monthly V7M vs quarterly V7K).
- Second implementation wave: applies to monthly VAT filers (JPK_V7M).
- Final implementation wave: applies to quarterly VAT filers (JPK_V7K).
- Mandatory dates: 1 Jan 2025 (large CIT taxpayers and tax capital groups), 1 Jan 2026 (CIT and PIT taxpayers with JPK_V7M), 1 Jan 2027 (other CIT and PIT taxpayers with JPK_V7K).
- CIT taxpayers and companies not legal persons are exempt from JPK_ST_KR for tax years starting after 31 Dec 2024 and before 1 Jan 2026.
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.
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