The Minister of Finance has signed the Decree on SAF_CIT. We are waiting for its publication in the “Journal of Laws”.
(Decree on additional data to be added to the books of account to be transferred pursuant to the Corporate Income Tax Act)
The decree is intended to implement the provisions of the Tax Ordinance, according to which from 2025 taxpayers will send data on accounting records (structure JPK_CIT) along with the annual CIT return.
The regulation introduces significant modifications so as to create a template for mandatory reporting on the basis of the current JPK_KR structure (“on request”).
The regulation regulates the obligation to provide additional information such as the contractor’s NIP or invoice number in the KSeF.
The regulation also provides for the introduction of additional markings (markers) in the structure of the JPK_KR identifying the ledger accounts used by the entities. For the badges (tags) identifying the accounts, the nomenclature resulting from the balance sheet and the profit and loss account referred to in the Accounting Act was used.
In addition, the JPK_KR have been modified in the field of records of fixed assets and intangible assets, differences in revenues and costs for balance sheet purposes and revenues and costs for tax purposes.
The changes are also intended to prepare reporting for compliance with the KSeF.
The method of showing account tags in the books is specified in 7 appendices to the Regulation, which contain appropriate dictionaries of tags – separately for:
- Banks;
- insurance and reinsurance undertakings;
- entities referred to in Article 3(2) of the Act of 24 April 2003 on Public Benefit and Volunteer Work (Journal of Laws of 2023, item 571, as amended), preparing financial statements;
- investment funds;
- brokerage houses;
- cooperative savings and credit unions;
- other units.
Specific tags are to be introduced, among others, for: banks, insurance companies, non-governmental organizations, investment funds, brokerage houses, or credit unions.
The regulation is to enter into force on 1 January 2025.
The new obligations will be implemented according to the schedule below for tax years starting after:
- 31 December 2024 in the case of tax capital groups and CIT taxpayers whose revenue in the previous tax year exceeded EUR 50 million (logical structure JPK_KR);
- 31 December 2025 in the case of CIT taxpayers (other than the above) obliged to send JPK_VAT records and PIT/PPE/PPL taxpayers obliged to send JPK_VAT records (logical structures JPK_KR, JPK_PKPiR and JPK_EWP),
- 31 December 2026 in the case of other CIT and PIT/PPE/PPL taxpayers (logical structures JPK_KR, JPK_PKPiR and JPK_EWP).
At the same time, the principle that the reporting of certain additional elements for 2025 will be optional has been maintained.
