On August 5, 2024 the Government Legislation Center (RCL) published a new draft regulation on their website regarding additional data to be included in the so-called JPK_CIT.
The provisions imposing obligations concerning JPK-CIT, including this regulation, will come into force on January 1, 2025. With limited time remaining, it is crucial to take note of these changes.
The importance of this regulation is heightened by the fact that, compared to the previous version of the draft, the scope of data required has been extended. The additional scope of data presented in the new regulation is related to the JPK_ST_KR and JPK_KR_PD structures published on April 29, 2024. Consequently, JPK_CIT will now need to include additional information on:
1) the differences between the financial outcome and the tax base for CIT purposes (i.e. In addition to the previously required data, it will also be necessary to provide information on taxable revenues and costs considered as tax-deductible costs, not recognized in the accounting books),
2) data regarding fixed assets (in addition to the previously required data, it will also be necessary to provide date of purchase, manufacture, acceptance for use and the removal from the register and inventory number assigned by the entity).
The new draft introduces some simplifications as well. For example, the contractor's NIP and the invoice number in KSEF are to be provided in relation to individual events recorded in the books as entries. Moreover, for the financial year starting after December 31, 2024 and before January 1, 2026, accounting books will not have to be supplemented with data from the records of fixed assets and intangible assets.
The draft regulation is available on the Government Legislation Center website via this link.
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