JPK CIT – new obligations for CIT taxpayers

Tomasz Wilk

Wojciech Chomicz

From 2025, some CIT taxpayers will be required to keep their accounts using computer software and submit them to the tax authorities in a standardised electronic format (so-called ‘JPK CIT’ – in the regulations: JPK_KR_PD for accounting books; separately JPK_ST_KR for fixed asset records). The first submission concerns the tax year beginning after 31 December 2024 and takes place once a year – on the date of filing the CIT return (for 2025 – by the end of March 2026).

This is the next stage in the digitisation and tightening of the tax system – it is intended to increase the transparency of settlements and facilitate analysis and controls through a standardised format for data from the books.

JPK CIT – who is affected? (implementation schedule)

Stage 1 – for the tax year beginning after 31 December 2024 (i.e. from 2025):

• Tax capital groups and CIT taxpayers with revenue > EUR 50 million in the previous year. First submission by the end of March 2026 (together with CIT-8).

Stage 2 – for the year beginning after 31 December 2025 (i.e. from 2026):

• Other CIT taxpayers who are also required to submit JPK_VAT records.

Stage 3 – for the year beginning after 31 December 2026 (i.e. from 2027):

• Other CIT taxpayers (not covered by stage 2) and – across the entire JPK_PD system – companies that are not legal persons.

Note: Submission applies to annual periods (after the end of the year, by the tax return deadline). This is not a monthly/quarterly report.

What does JPK CIT change?

1) New data format (JPK_KR_PD) – accounting books

• The structure includes, among others: entity and contractor data, Turnover and Balance Statement (ZOiS) with tags assigning accounts to report items, Journal (entries), and part of RPD (reconciliation of accounting and tax results).
• The scope of data is growing in stages: for 2025 (for the largest entities), tags identifying accounts are required first and foremost; from 2026, the contractor’s tax identification number, the invoice identifier in KSeF (when the invoice was issued in KSeF by the taxpayer), and fields concerning balance sheet and tax differences in RPD will be added.

2) Fixed asset register (JPK_ST_KR) – separate structure

• The Minister of Finance has exempted the submission of JPK_ST_KR for 2025. The first ST_KR file will cover 2026 (to be submitted in 2027).

3) Connection with KSeF

• In the JPK_KR_PD Journal, field D_12 takes the KSeF number for operations documented by an invoice issued by the taxpayer in KSeF – if a KSeF number has been assigned, the field is required.

Mandatory reporting – frequency and deadline

• Once a year (after the end of the tax year), by the CIT return filing deadline – for companies. For companies that are not legal entities – by the end of the third month after the end of the financial year. Sent electronically, in accordance with the published schemes.

How can we help?

• Analysis of JPK CIT (JPK_KR_PD / JPK_ST_KR) requirements and their impact on processes.
• Implementation support: account mapping → ZOiS tags, integrations, preparation of KSeF data in the books.
• Legal and tax advice on reporting and annual obligations.
• Training for management, finance and accounting – tailored to the industry and stage of implementation.

Contact us – we will help you safely navigate the JPK CIT implementation.