Changes to JPK
JPK - new obligations for companies
On 1 January 2025, changes to CIT taxpayers' bookkeeping will come into force. Taxpayers will face new obligations regarding submitting:
- JPK_KR logical structure - applies to tax capital groups and CIT taxpayers whose revenue exceeds EUR 50 million in the previous tax year, applies for tax years starting after 31 December 2024,
- logical structure of JPK_KR, JPK_PKPiR and JPK_EWP - applies to CIT taxpayers (other than above) obliged to send JPK_VAT records and PIT/PPE/PPL taxpayers obliged to send JPK_VAT records, applies for tax years starting after 31 December 2025,
- JPK_KR, JPK_PKPiR and JPK_EWP logical structure - applies to other CIT and PIT/PPE/PPL taxpayers, applies for tax years starting after 31 December 2026.
At present, there is no obligation to provide data in the form of standardised logical structures in income taxes, but it must be provided when requested by the tax authority.
JPK structure - important changes
As a result of the consultation, the templates for the logical structure JPK_KR_PD and the new structure JPK_ST for fixed assets were extracted from the logical structure JPK_KR:
- for corporate income taxpayers
and
- for personal income taxpayers keeping accounting books.
The new structures will apply from 1 January 2025, i.e. concurrently with the entry into force of the amendments to the Corporate Income Tax Act and the Personal Income Tax Act concerning bookkeeping.
The changes envisage the introduction of additional tags identifying ledger accounts in the JPK_KR structure, which is expected to affect their correct identification. The legislator also provides for the introduction of modifications to the JPK_KR in the area of recording fixed assets and intangible assets, differences in revenues and costs for balance sheet purposes and revenues and costs for tax purposes.
Taxpayers are to take into account the difference between the balance sheet result and the tax result in their accounts. In the logical structures of JPK_KR, these differences will be taken into account by the:
- amount of income exempt from taxation;
- amount of income not subject to tax in the current year;
- taxable income for the year as booked in previous years;
- amount of non-deductible expenses;
- amount of costs not deductible for the current year;
- amount of expenses recognised as tax-deductible in the current year and recognised in the accounts of previous years.
JPK drafting - find out how we can help
As part of our tax advisory services, we provide clients with both day-to-day support in the area of CIT, PIT and VAT, as well as help in other areas chosen by the client company.
