According to Finance Ministry’s publications, electronic JPK CIT reporting for corporation tax purposes will first apply to 71 tax groups and about 4 thousand taxpayers with revenues in excess of EUR 50 million.
The relevant Finance Minister regulation will take effect on 1 January 2025. The first reporting deadline is 31 March 2026 and it applies to 2025. JPK (which is the Polish abbreviation for Standard Audit File for Tax, or SAF-T) relating to corporation tax (CIT) is a new reporting tool that will modify the way financial data are submitted to tax authorities. It is already next year that it will largely extend the scope of taxpayer information available to Polish tax administration. The first group falling within the ambit of the JPK CIT reporting requirements consists of tax groups (PGK) and taxpayers with annual revenues in excess of EUR 50 million.
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