Ministry of Finance may relax January 2025 corporate income tax mandate
Poland’s JPK_CIT (Jednolity Plik Kontrolny dla CIT) is a mandatory electronic reporting requirement for corporate income tax (CIT) purposes. It has been implemented as part of Poland’s broader tax digitisation efforts, JPK_CIT requires businesses to submit detailed, structured information about their corporate income tax calculations to the tax authorities.
The purpose of introducing the new JPK_KR_PD structure is to enable detailed reporting of data related to accounting records, including the balance sheet and tax result. Taxpayers must already produce JPK_VAT returns.
See more on our Polish VAT guide.
Poland’s Ministry of Finance introduced new JPK_CIT reporting obligations for corporate taxpayers, effective January 2025. However, an update published on 10 September 2024 proposes exempting certain taxpayers from this requirement. The draft is not yet completed, but it is expected that more changes or delays are coming.
The current phased roll out is:
- 1 Jan 2025: taxpayers whose revenue in the previous tax year exceeded EUR 50 million
- 1 Jan 2026: other taxpayers
Mid and Large company reporting obligation follows earlier VAT obligations
This reporting obligation applies primarily to medium and large enterprises, which are required to submit the JPK_CIT file in XML format. The file includes data on revenue, deductible costs, tax bases, and other key elements used to calculate corporate income tax. It is designed to enhance transparency, facilitate tax audits, and ensure that businesses are accurately reporting their taxable income.
JPK_CIT files must be submitted annually, along with the CIT-8 tax return, by the end of the third month following the end of the fiscal year (typically March 31 for businesses with a standard calendar year). The report helps the Polish tax authorities identify discrepancies or areas that may require further review.
Failure to comply with JPK_CIT reporting requirements can lead to penalties, such as fines or additional scrutiny. JPK_CIT is part of a larger compliance framework, including other JPK reports like JPK_VAT, aimed at reducing tax evasion and improving tax collection efficiency in Poland.
