Author: Patchanok Kluabkaew, SAP Finance Lead
Important Update for Businesses in Poland!
A draft regulation by the Minister of Finance is set to elevate the SAF-T Poland accounting file (JPK_KR) from optional to mandatory for Corporate Income Tax (CIT) settlements. This regulatory change under the Corporate Income Tax Act aims to enhance transparency and streamline the efficiency of tax audits, ensuring comparability between submitted records, financial statements, JPK_VAT including VAT returns and e-invoicing data from the KSeF system. The consultation phase is currently underway, and the regulation is slated to take effect on January 1, 2025.
Find here the proposal for the new JPK_KR structure released by the Polish government
The timeline for SAF-T Poland will be as follows:
- January 1, 2025: Applicable to large Corporate Income Tax taxpayers (revenues above EUR 50 million) and tax capital groups.
- January 1, 2026: Extending to other Corporate Income Tax and Personal Income Tax taxpayers obliged to submit JPK_VAT.
- January 1, 2027: Enforced for all Corporate Income Tax taxpayers.
Additional key data requirements in the new JPK_KR structure include:
- Identification data of the taxpayer’s contractor.
- Invoice identification number in the National e-Invoice System (KSeF reference number).
- Markings (tags) identifying booking accounts at the level of the trial balance (“ZOiS”) segment.
- Data confirming the acquisition, creation, or removal from the record of a fixed asset or intangible asset.
- The amount, type, and classification of differences between the balance sheet and tax result including:
◽ tax expense that is not a balance sheet expense
◽ balance sheet costs that are not a tax expenses
◽ tax revenue which is not balance sheet revenue
◽ balance sheet income that is not taxable income
◽ non-taxable income
◽ costs related to non-taxable revenues
◽ tax-free income - The amount and type of taxable income for taxpayers taxed with a lump sum on corporate income.
We highly recommend you to start the engine and analyse your financial and accounting systems to ensure compliance with the new requirements. TJC Group is here to assist you with SAF-T Poland inquiries or any other SAF-T requirements as well as e-invoicing-related queries.
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