On Aug. 26, POL GVT issued rules for CIT accounting documentation.
POL GVT, POL Tax announced rules for CIT tax accounting documentation digitalization.
Minister of Finance signed regulation on additional data to add to accounting records.
Regulation awaits official publication; first to be covered will be entities with revenues exceeding EUR 50 million, tax capital groups.
Brochures re logical structure of accounting book and fixed assets register also issued.
Overview
Recalls as of Jan. 1, 2025, provisions of CIT Act will apply, imposing new obligations on certain entities, including companies that are part of a tax capital group.
Companies will be required to keep accounting records using computer programs to be transferred to tax office as e-files and must comply with a specific logical structure.
Implementation of obligation by individual groups of taxpayers is spread over time.
Entrepreneurs will have to submit first logical structures of JPK_KR_PD in Mar. 2026.
I.e. by deadline for submitting tax return for 2025; obliged entities will have to adjust their internal financial and accounting systems so that from Jan. 1, 2025 they can generate accounting books according to the published logical structure.
Additionally, reg specifies scope of additional data to be shown in the books kept.
First (i.e. tax/financial year starting after Dec. 31, 2024): CIT taxpayer with revenue in previous tax year (no legal person company-financial year) €+50mn, tax capital group.
These groups of taxpayers from 2025 will have to include only one element in the logical structure of accounting books: markers identifying accounting books.
From Jan. 1, 2026 they will have to indicate contractor ID number, invoice ID number in National e-Invoice System, amount, type and type of difference between balance sheet result and the tax result; in later years, it will cover further groups of entities.
I.e. for tax year or financial year starting after: Dec. 31, 2025 other CIT taxpayers (companies without legal personality) required to submit JPK_VAT.
After Dec. 31, 2026 - other CIT taxpayers and companies other than legal persons.
The cited groups of taxpayers will be obliged to keep books and records according to new logical structures from Jan. 1, 2026 and Jan. 1, 2027, respectively.
Market Demands
In response to expectations by taxpayers from various industries during consultations, reg includes solutions mainly aimed at simplifying obligations related to bookkeeping.
Ministry decided to exclude taxpayers indicated in the regulation, including banks and telecom companies, from obligation to provide NIP number for individual events.
This will apply to specific activities indicated which result from entities' core business.
The scope of additional data will not include fixed assets or intangible assets entered into register before Jan. 1, 2025, with exception of date of their deletion from register.
Currently published logical structures of accounting books based on JPK_KR on-demand structures in force since 2018, take into account postulates submitted during consultations, including: dividing logical structure into two separate ones; more detail.
Obligation to keep accounting records using computer programs, send structured data to POL Tax does not affect applicable method of submitting CIT statement, declaration.
Other Aspects
Information brochures for logical structures of JPK_KR_PD and JPK_ST_KR issued.
Describe content of logical structure of JPK_KR_PD accounting book and fixed assets register and explain content of individual elements included in the logical structure.
Questions re new obligation can be sent to email address provided, FAQ to be issued.
Caveat
Exclusion of obligation to submit data from register of fixed assets, intangible assets for 2025 will be effected by means of legal act separate from the regulation indicated.
Aug. 2024 Regulation Published
On Aug. 29, 2024, POL GVT issued Regulation on additional data to supplement accounting records to be transferred under Corporate Income Tax (CIT) Act.
The regulation enters into force on Jan. 1, 2025.
In Nov. 2024, POL GVT consulted on draft reg re submission exemption, see #233725.
Regulators
POL GVT; POL Tax
Entity Types
Corp
Reference
OG Poz 1314, PR, 8/29/2024; PR 8/26/2024; Reg 8/16/2024
