Electronic books and mandatory sending of CIT JPK files postponed

JPK_CIT obligation postponed by a year

The amended provisions of the SLIM VAT 3 Act give entrepreneurs more time to:

• prepare for the obligation to send JPK_CIT and JPK_PIT files to the tax authorities, and
• send the income and expense tax book (PKPiR) electronically.

Under the amendment, PIT taxpayers and taxpayers covered by the lump sum on registered income will be required to send JPK_PIT files for the first time:

• in 2026 for a tax period beginning after 31 December 2025 - for entities that are active VAT taxpayers;
• in 2027 for a tax period beginning after 31 December 2026 - for other taxpayers.

The obligation to send JPK_CIT files, on the other hand, together with the first sending of PKPiR will be postponed by a year and these will be sent for the first time:

• in 2025 for the tax year beginning after 31 December 2024 - for:

• tax groups,
• taxpayers whose income in the previous tax year exceeded the equivalent of EUR 50 million converted into PLN according to the average euro exchange rate announced by the National Bank of Poland on the last working day of the previous tax year;

• in 2026 for the tax year beginning after 31 December 2025 - for active VAT taxpayers;
• in 2027 for the tax year beginning after 31 December 2026 - for other taxpayers other than active VAT taxpayers.

The obligation to keep electronic books will not apply to selected groups of taxpayers such as, among others, non-governmental organisations. Moreover, the Minister of Finance, under the amendment to SLIM VAT 3, will gain the right to extend by a regulation the groups of taxpayers excluded from the above obligation.

KSeF also postponed

On 2 February 2023, the Ministry of Finance has announced the postponement of the entry into force of obligatory use of the National e-Invoicing System by six months. On 4 August 2023, the President has signed an Act under which e-invoicing will be mandatory from 1 July 2024.

Taxpayers who are exempt from VAT at entity level will be obliged to implement the system by 1 January 2025.

KSeF logic structures are already available.

Learn more: KSeF will come into force on 1 July 2024 - the President signed the Act