On 1 January 2025, changes to CIT taxpayers' bookkeeping will come into force. Taxpayers will face new obligations regarding submitting:
At present, there is no obligation to provide data in the form of standardised logical structures in income taxes, but it must be provided when requested by the tax authority.
As a result of the consultation, the templates for the logical structure JPK_KR_PD and the new structure JPK_ST for fixed assets were extracted from the logical structure JPK_KR:
and
The new structures will apply from 1 January 2025, i.e. concurrently with the entry into force of the amendments to the Corporate Income Tax Act and the Personal Income Tax Act concerning bookkeeping.
The changes envisage the introduction of additional tags identifying ledger accounts in the JPK_KR structure, which is expected to affect their correct identification. The legislator also provides for the introduction of modifications to the JPK_KR in the area of recording fixed assets and intangible assets, differences in revenues and costs for balance sheet purposes and revenues and costs for tax purposes.
Taxpayers are to take into account the difference between the balance sheet result and the tax result in their accounts. In the logical structures of JPK_KR, these differences will be taken into account by the:
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