The Ministry of Finance has signed a regulation introducing new digital accounting requirements for companies. This regulation, which is awaiting publication, mandates that businesses with revenues over EUR 50 million and tax capital groups must include additional data in their accounting records starting from January 1, 2025. These records must be kept digitally and submitted to the tax office in a specific electronic format.
The implementation of this requirement is phased. Initially, only identifying tags will be required in the 2025 records. From 2026, more detailed information such as the contractor identification number and invoice details will be necessary. Other companies will follow these rules in 2026 and 2027.
Therefore, the key dates are as follows:
- From January 1, 2025: Tags identifying accounting records are mandatory.
- From January 1, 2026: NIP, invoice numbers, and asset data must be included.
The Ministry has responded to industry feedback by simplifying some of the obligations, such as excluding banks and telecom companies from providing certain data. Additionally, assets recorded before 2025 are exempt from the new data requirements, except for their removal date.
