JPK CIT 2025 – new obligations and data for reporting in the Standard Audit File for Corporate Income Tax

This article answers the following questions:

• Who is subject to JPK CIT?
• What data should be reported in JPK CIT?
• How to arrange for the implementation of JPK CIT in your company?

New reporting obligations for taxpayers in terms of CIT came into effect on 1 January 2025. The introduction of the Standard Audit File for CIT (JPK CIT) is another step taken to digitise the tax system and streamline the tax filings of entities operating in Poland.

Who is obliged to send JPK CIT?

The obligation to report data in JPK CIT is being phased in gradually:

• from 1 January 2025, the obligation to implement JPK CIT reporting applies to:
  • entities subject to CIT whose revenue exceeded EUR 50 million in the previous tax year,
  • tax capital groups,
• from 1 January 2026, the obligation will be extended to all VAT payers keeping accounting books,
• from 1 January 2027, all entities subject to CIT will be required to submit JPK CIT.

What data should be reported in JPK CIT?

Pursuant to the regulation of the Minister of Finance, the JPK CIT file must contain:

• identification data of the counterparty (e.g. Tax Identification Number – NIP), if assigned,
• invoice number as assigned in the National e-Invoicing System (KSeF) if this invoice is an accounting voucher,
• ledger account tags, consistent with the Ministry of Finance glossary published in the regulation,
• information on fixed assets and intangible assets (e.g. information on the acquisition, creation or deletion of a fixed asset or intangible asset from the record),
• information on discrepancies between the balance sheet result and the tax result,
• the amount and type of taxable income – in the case of taxpayers subject to lump sum taxation on corporate income.

JPK CIT logical structures

JPK CIT consists of two logical structures:

• JPK_KR_PD schema, containing:
  • data from accounting books (accounting journal),
  • trial balance,
  • revenues and costs.
• JPK_ST_KR schema, which includes detailed information on fixed assets and intangible assets (this is a new structure in corporate income tax).

In 2025, taxpayers are temporarily exempted from the obligation to send JPK_ST_KR and the first file will have to be submitted in 2026 (yet it will have to include data from 1 January 2025).

Stages of implementing JPK CIT in companies – how to prepare the accounting software in your business?

Is your company ready for the rollout of JPK CIT? Find out by answering the following questions:

1. Does your software allow for the generation of JPK_KR_PD and JPK_ST_KR files in XML format?
2. Is your corporate chart of accounts consistent with the ledger account identification tags required by the Ministry of Finance?
3. Is your accounting policy aligned with the updated chart of accounts?
4. Did you run successful accounting software tests after implementing the changes? Did your ERP software generate error-free test JPK CIT files?
5. Is your accounting team trained and prepared to report in line with the new regulations?

If the answer to all questions is YES – well done, your business is ready for JPK CIT! If the answer in at least one case is NO, be sure to take appropriate actions and, if necessary, seek help from experienced tax advisors.