Last December, we reported on a new draft regulation of the Ministry of Finance imposing additional obligations on taxpayers regarding the submission of accounting books to tax authorities in a format based on the JPK_KR structure. The Ministry of Finance also published a new logical structure at that time.
Recently, another (third) draft regulation of the Finance Minister dated March 22, 2024 on additional data by which the maintained accounting books subject to transfer under the Corporate Income Tax Act must be supplemented has been published on the pages of the Government Legislation Center. The Ministry of Finance also released new logical structures JPK_KR_PD and JPK_ST (collectively known as JPK_CIT).
This means that taxpayers will be required to submit data based on two separate, new logical structures. This is one of the significant changes compared to the original version of the logical structure presented in November of last year.
For taxpayers, the new regulations will entail a number of challenges (systemic, procedural, technical), including primarily the need to adjust data collection approaches, update financial and accounting systems or implement new IT solutions to meet statutory requirements.
In the case of the JPK_KR_PD schema, a mandatory element of reporting for the first tax year starting after December 31, 2024 and before January 1, 2026 are tags identifying ledger accounts shown according to tags identifying accounting ledger accounts. What does this mean in practice? Among other things, the income statement accounts will have to be marked for tax purposes as e.g. tax deductible expenses or non-deductible expenses, taxable or non-taxable income. This obligation will not apply to taxpayers preparing financial statements in accordance with IAS and IFRS, in which case the accounting books submitted for the first tax year may not contain these markers. Other new elements of the JPK_KR_PD structure, resulting from the draft regulation, for the above-mentioned period will be optional.
In the case of the JPK_ST schema, in addition to information that is most often already contained in the records of fixed assets and intangible assets (such as initial value, depreciation method and rate, date of commissioning), the structure also includes new information for determining the type of document confirming the acquisition or creation of a fixed asset or intangible asset, the KSeF number identifying the invoice serving as evidence of disposal, and the taxpayer's contractor's NIP number for purchasing a fixed asset or intangible asset.
The first logical structures are to be sent by the largest CIT taxpayers and tax capital groups by the deadline for filing CIT returns for the tax year beginning after December 31, 2024. In the next period, the obligation will extend to other taxpayers required to send JPK_VAT records, and then to other CIT taxpayers.
The draft regulation is currently in the stage of consultation and is available on the website of the Government Legislation Center. Meanwhile, the proposal for the new logical structures of JPK_KR_PD and JPK_ST can be found on the website of the Ministry of Finance.
PwC actively participates in the legislative process by providing feedback to the Ministry of Finance on the draft regulation and the new logical structures.
Our team is ready to support you in preparing for the changes. We will keep you informed about further developments.
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