On August 16, 2024, the Polish Ministry of Finance (MoF) adopted the final version of the Regulation amending JPK_CIT, which introduces additional data to be reported on the accounting records. The updated JPK_CIT will consist of two schemas: JPK_KR_PD and JPK_ST_KR. The Act is currently awaiting publication in the official journal and is set to enter into force on January 1, 2025.
The first group of large taxpayers, with an annual turnover exceeding 50 million EUR, will be required to submit their initial JPK_KR_PD report in March 2026, in line with the deadline for filing their 2025 tax return. However, these taxpayers must update their financial and accounting systems by January 1, 2025, and generate accounting books in line with new schemas.
Further details regarding new schemas are available in the information brochures. The Ministry of Finance’s explanation regarding changes to the JPK_CIT is available here, along with a FAQ.
