Digitisation of accounting books in CIT – changes from 1 January 2025
New bookkeeping rules - what and when?
From 2025 onwards, many companies will keep their accounting books electronically and submit them to the tax office in the form of files that comply with a specific logical structure.
Initially, the obligation will only cover part of the required data. Full implementation will take place by 2027. The aim of the changes is to improve tax audits and increase the transparency of business.
The obligation will first cover the largest companies (with revenues in excess of EUR 50 million) and capital groups and will then gradually be extended to other entities. The new regulations impose an obligation to include in the electronic books of accounts information such as:
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Information to be compulsorily included in the electronic accounting books |
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Type of information |
Valid from January 2025 |
Valid from January 2026 |
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Tags identifying book accounts |
+ |
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tax identification number NIP |
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+ |
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Invoice identification number in KSeF |
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+ |
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Data from records of tangible and intangible assets |
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+ |
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Difference between financial result and tax result |
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+ |
The schemes and contents of the new JPK_KR_PD and JPK_ST_KR structures, which are effective from 1 January 2025, together with a description of the individual elements, are presented in the information materials prepared by the Ministry of Finance.
The new obligations will be introduced gradually, according to a timetable developed by the Ministry of Finance:
- for the tax year or financial year beginning after 31 December 2024 - the new obligation will cover tax capital groups and CIT taxpayers whose revenues earned in the previous tax year (or, in the case of non-corporate companies, in the financial year) exceeded 50 million EUR,
- for a tax year or financial year starting after 31 December 2025 - will cover CIT taxpayers (companies that are not legal entities) obliged to submit JPK_VAT,
- for a tax year or financial year beginning after 31 December 2026 - will cover other CIT taxpayers and non-corporate companies.
Important! Keeping accounts by means of computer programmes and submitting them in a structured form does not affect the way in which CIT returns and declarations are filed.
Electronic accounting books - how to prepare for the change?
The introduction of the obligation to keep accounting books in electronic form imposes the need for obliged entities to adapt their internal financial and accounting systems. From 1 January 2025, these companies must be able to keep their accounts according to the logical structure published by the Ministry of Finance.
The task of adapting systems is not the only one that obliged entities will face. Another job to be done is to familiarise oneself with the new schemes and determine the scope of data that must be compulsorily reported for an organisation.
JPK preparation - find out how we can help
As part of our tax advisory services, we provide clients with ongoing support in the areas of CIT, PIT and VAT. We also offer assistance in selecting appropriate IT solutions that comply with JPK requirements.
