The Ministry of Finance has presented a draft regulation on additional data to be added to the books of account. It has also provided templates of logical structures JPK_KR_PD and JPK_ST. When will the changes take effect?
- From 1 January 2025, CIT taxpayers will have new obligations to provide logical structures JPK_KR, JPK_PKPiR, and JPK_EWP.
- These obligations apply to taxpayers with revenue exceeding EUR 50 million, as well as other CIT and PIT/PPE/PPL taxpayers in the following years.
- Additionally, new structures of JPK_KR_PD and JPK_ST will be introduced for corporate and personal income tax payers who keep books of account.
- These changes will coincide with amendments to the Corporate Income Tax Act and the Personal Income Tax Act.
- The amendments include the introduction of additional tags in the JPK_KR structure to identify accounting accounts and modifications related to fixed assets, intangible assets, and differences in revenues and costs for balance sheet and tax purposes.
Source Crowe
Latest Posts in "Poland"
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Poland Advances E-Invoicing System Testing Ahead of 2026 Mandatory Rollout
- Split Payment Fails to Stop VAT Fraud: New Tightening Measures Planned by Finance Ministry
- SAF-T VAT will be adapted to KSeF – there is a draft
- KSeF: A Treasure Trove of Business Data — and a Security Challenge
