Implementation of JPK_KR_PD
Learn how to implement JPK_KR_PD in compliance with current regulations. Benefit from Crowe’s expert consulting services and get your company ready for upcoming changes in CIT and PIT
Implementation of JPK_KR_PD - standard control file for income taxes
From 2025, large companies and tax capital groups will be required to report income tax in the new JPK_KR_PD format.
In 2026, the obligation will extend to other CIT taxpayers, and from 2027, also to PIT taxpayers maintaining full accounting records. Learn how to prepare your company safely and legally for the implementation of the new requirements.
The implementation of JPK_KR_PD is not only about meeting new income tax reporting requirements, but also a process that requires analysis and adaptation of IT systems and accounting procedures. With the support of experts, the process runs smoothly and securely, and your organisation gains a solid foundation for the automation and digitisation of tax processes.
We help companies with:
- preparation and implementation of the JPK_KR_PD reporting system,
- process automation and minimization of errors in tax reports,
- ensuring compliance with tax regulations and data security,
- comprehensive advisory support for financial teams.
What will you gain by implementing JPK_KR_PD
with Crowe?
- full compliance with the new JPK_KR_PD reporting obligations,
- saving time and costs thanks to automation,
- reducing the risk of penalties and tax return corrections,
- certainty that your company is prepared for the next stages of change in 2026 and 2027,
- support from accounting specialists and tax experts at every stage of implementation.
What is JPK_KR_PD?
JPK_KR_PD (Standard Audit File - Income Tax) is a structured electronic file that companies are obliged to submit to the tax office together with their annual income tax settlement.
JPK_KR_PD contains information such as:
- Data from accounting books - all accounting entries from a given year (revenues, costs, turnover, balances).
- Income Tax Settlement (ITS) - shows how the tax base and tax due were calculated from the accounting result.
- Information on tax reliefs and exemptions - e.g. relief for investments or research and development activities.
- Data of contractors and documents - including NIP and invoice numbers (also KSeF numbers).
- Fixed assets and intangible assets - e.g. purchase, depreciation, sale or liquidation of fixed assets.
The introduction of the JPK_KR_PD obligation means that companies must adapt their accounting systems and reporting processes to the new requirements of the Ministry of Finance.
JPK_KR_PD - deadlines
The new requirement to report income tax electronically, JPK_KR_PD, is coming into effect in stages. Starting in 2025, it will apply to large companies and tax capital groups. A year later, it will apply to other CIT taxpayers, and from 2027, to PIT taxpayers maintaining full accounting records.
JPK_KR_PD implementation schedule:
|
Taxpayer group |
Since when is it an obligation? |
First submission of JPK_KR_PD |
|
Large companies (CIT > EUR 50 million) and tax capital groups |
January 1, 2025 |
until March 31, 2026 (for 2025) |
|
Other CIT taxpayers |
January 1, 2026 |
until March 31, 2027 (for 2026) |
|
PIT taxpayers keeping full accounting records |
January 1, 2027 |
until March 31, 2028 (for 2027) |
How is the implementation of JPK_KR_PD going?
Implementing the JPK_KR_PD reporting system is a process that requires a comprehensive approach and the involvement of the financial, accounting and IT departments.
Our activities are divided into several stages:
Thanks to this approach, the implementation runs smoothly, minimizes the risk of errors and allows for full preparation for the JPK_KR_PD obligation.
JPK_KR_PD - why is it worth trusting us?
Our experts:
