Postponement of the reporting deadline
On 16 December, the Chancellery of the Prime Minister presented the assumptions of an amendment to the CIT Act, postponing the deadline for reporting JPK_CIT files for a given tax year from three months after the end of the tax year to seven months after the end of the tax year.
The first deadline for submitting the file may ultimately be postponed until July 2026.
Important: The above information relates exclusively to a planned draft of the act.
More time, but are businesses ready?
Although the proposed changes will theoretically give taxpayers more time to prepare for the new JPK_CIT obligations, we recommend not delaying implementation.
JPK_CIT constitutes a significant technological challenge, but above all a business one. Implementation requires changes in the following areas: tools, methods of data recording, as well as the adaptation of accounting systems and procedures to generate files in the required format.
KR Group support
The KR Group team supports clients in preparing for the implementation of JPK_CIT – from the analysis of processes as well as existing data and systems, through the adaptation of reporting tools and the adjustment of existing systems, to ongoing advisory services.
