On April 5, 2024, the Polish Ministry of Finance opened a public consultation regarding new schema specifications for JPK_PKPiR, JPK_EWP and JPK_ST, for:
- PIT taxpayers, and
- Taxpayers of the lump-sum income tax on certain incomes earned by individuals.
These updates are due to the changes to the PIT Act and the Act on Lump-Sum Income Tax on Certain Incomes Earned by Individuals. Therefore, they will come into effect simultaneously with the legal changes, starting from:
- January 1, 2026, for taxpayers settling on the basis of the PIT Act and the Act on Lump-Sum Income Tax on Certain Incomes Earned by Individuals, required to submit JPK_VAT.
- January 1, 2027, for the rest of the taxpayers settling on the basis of the same Acts.
The public consultation is open until May 10.
