Extension of the deadline for reporting JPK CIT for 2025

JPK CIT is a new electronic reporting obligation introduced as part of the digitalization of the tax system. It involves submitting data in XML format within two logical structures:

• JPK_KR_PD – covering data from accounting books,
• JPK_ST_KR – concerning fixed assets and intangible assets.

JPK CIT reporting complements the standard annual CIT-8 tax return and will ultimately apply to all corporate taxpayers. The obligation is being introduced in stages, depending on the category of taxpayers.

1. Obligation to submit JPK CIT for the tax year starting after 31 December 2024 – large taxpayers whose revenues in the previous tax year or financial year exceeded the equivalent of EUR 50 million, as well as tax capital groups, will be required to prepare and submit JPK CIT. For these largest taxpayers, an exemption has been introduced for the 2025 tax year with respect to JPK_ST_KR concerning fixed assets and intangible assets.
2. Obligation to submit JPK CIT for the tax year starting after 31 December 2025 – all taxpayers required to file JPK VAT (the vast majority of taxpayers) will be required to prepare and submit JPK CIT.
3. Obligation to submit JPK CIT for the tax year starting after 31 December 2026 – all categories of taxpayers will be required to prepare and submit JPK CIT.

For the largest taxpayers, the deadline for submitting the first JPK CIT report for 2025 was originally set, as a rule, for 31 March 2026. Under the new regulations, JPK CIT files must be submitted by the end of the seventh month following the end of the tax or financial year. In practice, for taxpayers whose tax year coincides with the calendar year, this means that the reporting deadline for 2025 has been postponed from 31 March to 31 July 2026.

The decision to extend the deadline resulted from numerous signals from taxpayers regarding difficulties in meeting the original reporting date. In particular, concerns were raised about the need to submit data before the final closing of accounting books and the approval of the financial statements.

How to use the additional time?

The additional months constitute an important opportunity for taxpayers to prepare appropriately from an organizational and technological perspective. In particular, it is advisable to:

• adjust financial and accounting systems to the requirements of JPK CIT structures,
• verify the accuracy and completeness of accounting data,
• carry out mapping of the chart of accounts to the required tags,
• ensure consistency between accounting books, financial statements and tax settlements,
• test the process of generating and submitting files.
   

Contact us – will support your company in preparing for the evolving tax landscape.