In August 2024, the Polish Ministry of Finance (MoF) adopted a Regulation adding new elements to the JPK_CIT (SAF-T obligation for corporate income taxpayers) and making it a periodic obligation, with a phased roll-out starting 1 Jan 2025, among other provisions.
However, on 10 September, the Polish government published a draft regulation to authorize the MoF to exempt taxpayers from having to already comply with this requirement from 2025 and not be required to provide part of the JPK_CIT, which is composed by two files, the JPK_KR_PD and JPK_ST_KR.
There are some steps that still need to be taken for the above to be completed, as it is still a draft, but changes can be expected in the upcoming weeks/months, since the requirement is planned to go-live already from January 2025 for the first group. Therefore, this could mean an exemption or postponement of the obligation for certain taxpayers.
