The obligation to send the tax authorities JPK_CIT and JPK_PIT (structured books and records) will not come into force in 2023.
Electronic Accounting Records
The Ministry of Finance has taken into account some of the entrepreneurs' concerns and wants to give them more time to prepare for the introduction of electronic accounting records. It is about the provisions of the Polish Deal, which introduces the requirement to keep in electronic form:
- Accounting books
- Tax revenue and expense ledger
- Revenue records
- Records/lists of tangible and intangible assets (simplified tax records)
and sending them in this form to the tax office
According to the Act, the new obligations will be introduced gradually and will first apply to the largest companies, as follows:
- Starting from 2024, this obligation will apply to the largest CIT taxpayers, whose revenues for the previous tax year exceed EUR 50 million
- From 2025, the reporting obligation will concern CIT taxpayers (other than those referred to in item a) and PIT taxpayers obliged to send JPK_VAT records
- From 2026 the obligation will fall upon all other CIT and PIT taxpayers
Entrepreneurs making PIT settlements will submit the data to the tax office during the year and after its end. Analogous requirements were also introduced in the CIT act.
The Bill was transmitted to the President and the Senate for their approval.