On March 18th, 2024, the Polish Ministry of Finance published a second draft act regarding JPK_KR, that requires additional data to be reported on the accounting records. The draft act impacts the content of JPK_KR (aka JPK_CIT), and is aimed to enter into force from 1 January 2025.
The Ministry decided to split JPK_KR into two separate schemas: (a) JPK_KR_PD for accounting books reported based on the income tax acts PIT and CIT, and (b) JPK_ST for the records of fixed assets as well as intangible and legal values.
Currently provided upon request, it is anticipated that the submission of this file will become a periodic obligation in phases, as outlined below:
- December 31, 2024: Large CIT taxpayers and tax capital groups will be required to submit JPK_KR.
- December 31, 2025: Other CIT and PIT/PPE/PPL taxpayers that are obligated to submit JPK_VAT (the VAT return declaration) will be required to submit JPK_KR, JPK_PKPIR, JPK_EWP.
- December 31, 2026: All other CIT and PIT/PPE/PPL taxpayers will be required to submit JPK_KR, JPK_PKPIR, JPK_EWP.
Further changes might be introduced as the public consultation is ongoing until 28 March 2024.
More details and the draft schemas JPK_KR_PD and JPK_ST are available here.
