On March 18th, 2024, the Polish Ministry of Finance released a second draft act concerning JPK_KR, introducing additional reporting requirements for accounting records. This draft, set to take effect on January 1, 2025, refers to the content of JPK_KR (also known as JPK_CIT). The Ministry has divided JPK_KR into two distinct schemas: (a) JPK_KR_PD for accounting books reported under the PIT and CIT income tax acts, and (b) JPK_ST for reporting fixed assets and intangible or legal values.
1.What is the scope of the regulation?
The regulation applies to entities that maintain accounting books and submit data on their fixed and intangible assets in the JPK_KR_ST form (for fixed assets) and the JPK_KR_PD form (for accounting books). These structured electronic reports must be submitted to the relevant tax authority. The scope includes entities subject to corporate income tax, personal income tax, and those obligated to submit JPK_VAT records under the VAT Act. It also defines which entities must keep their accounting books electronically and submit them using specific formats.
2.Who will be under the scope of this regulation?
The following will be under the scope of this regulation:
- Corporate income taxpayers
- Companies that are not legal persons but have had over €50 million in revenue in the previous financial year
- Tax capital groups
- Any entities required to submit JPK_VAT records
- Personal income tax entities
- Commercial companies, civil partnerships, inherited enterprises, and other organizational units such as municipalities and associations that keep accounting books
- Branches and representative offices of foreign entrepreneurs
Certain entities are exempt from this obligation, such as those subject to tax exemptions, taxpayers authorized to submit paper returns, and those keeping simplified revenue and cost records.
3.When will this regulation take effect?
The regulation will be effective in stages:
- For entities with a revenue exceeding EUR 50 million: after December 31, 2024.
- For entities required to submit JPK_VAT records: after December 31, 2025.
- For other taxpayers: after. December 31, 2026.
The deadlines for submitting the JPK_KR_ST and JPK_KR_PD files are as follows:
- Corporate income taxpayers: within three months after the end of the financial year
- Personal income taxpayers: by the deadline for submitting their tax returns
4.What is the content of an e-delivery?
The e-delivery of JPK_KR_ST and JPK_KR_PD files will include:
- The information on fixed assets and intangible assets is in the JPK_KR_ST file.
- Accounting book data in the JPK_KR_PD file.
- Files must be in XML format with specified data formats for character, numeric, and date fields.
- The tax identification number (NIP) must be entered as a single sequence of digits.
Files will be submitted electronically to the tax office using the logical structure defined by the minister responsible for public finances.
5.How does SNI provide compliance?
SNI offers a comprehensive solution for Polish JPK reporting, streamlining the entire process. This involves extracting data from your ERP system, mapping it, processing it, and communicating it to the Polish Tax Authority through our solution. It facilitates the creation of JPK reporting documents in the specified XML format and automates all the steps with no need for manual intervention. Users can effortlessly track XML and human-readable formats through the user-friendly SNI cockpit.
