JPK_CIT – taxpayers’ books at the tax office’s fingertips

As of January 1, 2025, some CIT taxpayers, including companies in tax capital groups and companies generating revenues exceeding €50 million, will face a new obligation: maintaining accounting records using computer programs and reporting data to the tax office in the JPK CIT format. From 2026, this obligation will generally apply to other CIT taxpayers.

Although at first glance the obligation to report data in the JPK CIT format may seem to be just another technical requirement, in reality we are dealing with a fundamental change in the taxpayer-tax office relationship.

JPK CIT is not only about new data structures JPK_KR_PD and JPK_ST_KR, it is about full digital transparency of accounting books.

What does the entry into force of JPK CIT mean for entrepreneurs?

From 2026, the tax administration will be able to cross-analyze contractor data without the need to initiate audits or verification activities. Combining data from the JPK CIT file with the KSeF system will enable tax authorities to track the links between invoices, accounting records, fixed assets, and CIT settlements almost in real time. Until now, tax authorities obtained most data only during audits or verification activities.

Thanks to a kind of “revolution”, tax authorities will gain the ability to “automatically” verify the following issues:

the moment of recognition of taxable income and costs,
transactions with related entities, including examination of so-called documentation thresholds,
fixed assets and their depreciation,
rules for classifying expenses as tax deductible costs,
transactions subject to withholding tax,
using data to control other taxes, e.g. property tax.

Our support in the area of JPK CIT:

We will determine whether and from when the company is subject to reporting obligations and conduct a review of the tax procedures applied.

We will check whether the data shown in JPK files is consistent and complies with tax requirements.

We will help you identify transactions with related entities, foreign entities and those in tax havens (TP, WHT).

We will prepare practical internal procedures (recognition of revenues and costs, VAT settlement, WHT verification, accounting and tax differences).

Although we do not handle technological implementations ourselves, we cooperate with friendly IT companies and can recommend proven partners for integration with JPK_CIT.

We will introduce employees to new responsibilities and reporting rules.