JPK CIT

Starting in 2025, corporation tax (CIT) payers will have to make their tax filings using a Standard Audit File for Tax format called JPK CIT. This represents another step of the digitization process designed to make the tax system tighter, increase transaction transparency and facilitate tax audits.

JPK CIT – who is affected? The new duty will apply to:

• businesses liable to CIT which keep books of account and pay corporate income tax
• medium or large enterprises for which the uniform filing standard will become part of the regular tax compliance
• associated enterprises to the extent they need to report intercompany transactions

You’d better not wait with preparations. Contact us to learn how to ensure that your business is JPK CIT compatible.

Feel free to contact our experts!

JPK CIT – what does it change?

• New reporting format. Taxpayers will be required to provide CIT details using a uniform and standardised electronic file.
• Increased transparency. Tax authorities will have access to more information to enable quicker analysis and better identification of violations.
• Mandatory reporting. Firms will have to send their JPK CIT files regularly, which means they must first ensure their accounting and reporting software is properly aligned with the JPK CIT

How to prepare your firm for the new duties?

• Verify data. Check if you financial and accounting data are in line with the new requirements.
• Adjust systems. Implement tools for JPK CIT file generation and submission.
• Train staff. Ensure your accounting and tax staff have proper knowledge of the new duties.

We can support you by:

• analysing JPK CIT requirements and how they affect your firm,
• helping adjust your accounting and tax processes,
• offering tax and legal advice in relation to JPK CIT reporting.

Do not wait with getting prepared for the new regulations!

Contact us to learn how to ensure JPK CIT compliance.