According to the latest information published in the media and industry reports, more than half of companies are still in the process of adapting their processes and systems.
Why? The implementation of JPK CIT has coincided with preparations for the National e-Invoicing System (KSeF), which has resulted in some activities related to digital CIT reporting being postponed.
JPK CIT – data mapping remains a key challenge
The implementation of JPK CIT represents a significant technological and operational challenge, requiring comprehensive data preparation and ensuring data consistency across the entire organisation.
One of the key stages of the implementation process is accurate data mapping, which involves assigning information from the accounting system used by the company to the fields required by the JPK CIT structures.
What is JPK CIT?
JPK CIT is an obligation requiring companies to submit financial data to the Tax Office in a standardised electronic format. Its purpose is to increase transparency of tax settlements and facilitate the verification of the accuracy of data reported in CIT filings.
According to the latest amendment to the regulations, which entered into force on 1 July 2026, taxpayers whose tax year corresponds with the calendar year are required to submit Standard Audit Files (JPK) within the following deadlines:
- Tax capital groups and CIT taxpayers whose revenues exceeded EUR 50 million – 31 July 2026
- Other CIT taxpayers submitting monthly JPK_V7M files – 31 July 2027
- All other CIT taxpayers (those not submitting VAT JPK files or submitting quarterly files) – 31 July 2028
- Entities required under PIT regulations to submit accounting records electronically: JPK_PKPIR – the Tax Revenue and Expense Ledger – 30 April of the year following the relevant tax year
Important: For entities whose tax year does not coincide with the calendar year, the obligation to submit the first JPK CIT file arises by the end of the seventh month following the end of the relevant tax year.
Failure to comply with obligations
Failure to submit JPK CIT within the required deadline or reporting data that does not comply with statutory requirements may result in liability under the provisions of the Fiscal Penal Code.
At the same time, inaccuracies in the reported data may increase the risk of a tax audit and generate additional obligations related to explaining discrepancies and preparing corrections.
Important: If tax authorities initiate proceedings or activities related to fiscal penal liability, our experts also provide comprehensive tax and legal support, representing clients at every stage of the proceedings.
How can we help?
KR Group supports businesses in preparing for JPK CIT reporting obligations, helping both at the stage of assessing organisational readiness and during the implementation of necessary solutions.
For more information, please visit our JPK CIT section.
If you would like to assess your organization’s readiness for the JPK CIT requirements or require support with their implementation, please do not hesitate to contact us.
