The Polish Minister of Finance (MoF) has proposed a Draft regulation to exempt taxpayers under the Corporate Income Act from the obligation to submit data from the register of fixed and intangible assets, also known as JPK_ST_KR. It was expected that the MoF would enact regulations impacting the such obligation, as we previously informed here.
Under current legislation, Corporate Income Taxpayers will be required to submit the new logical structures JPK_KR_PD and JPK_ST_KR (JPKs for income taxes) as a periodic obligation for the tax years starting after 31 December 2024. This first deadline applies to tax capital groups and corporate income taxpayers whose revenue value in the previous tax year exceeded EUR 50 million.
However, according to the MoF draft regulation, an exemption would apply to the submission of the JPK_ST_KR logical structure for the first tax year beginning after 31 December 2024 and ending before 1 January 2026.
The proposal only impacts the JPK_ST_KR logical structure and not the JPK_KR_PD, still required from 1 January 2025. The regulation is still a draft and must undergo the government formalities before it can be officially adopted.
