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JPK_PD – new reporting obligations for taxpayers

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • 21 hours ago
  • 2 min read

Just a few years ago, regulations regarding new JPK_PD structures seemed a distant prospect. Today, however, we are approaching a time when most taxpayers will be required to report not only JPK_VAT files but also information regarding their accounting records and income tax to tax offices.


Where did these changes come from?

Under the Act Amending the Personal Income Tax (PIT), Corporate Income Tax (CIT), and Other Acts ( Journal of Laws of 2021, item 2105, as amended ), entrepreneurs are required to maintain accounting books and tax records using computer programs. Furthermore, this data will need to be submitted in a structured form (JPK_PD) to the head of the tax office.


What structures does JPK_PD cover?

The new regulations introduce five structures:

  • JPK_KR_PD – accounting book,

  • JPK_ST_KR – register of fixed assets and intangible assets (for taxpayers submitting JPK_KR_PD),

  • JPK_PKPIR – tax book of revenues and expenses,

  • JPK_EWP – revenue records,

  • JPK_ST – register/list of fixed assets and intangible assets (for taxpayers submitting JPK_PKPIR or JPK_EWP).


Dates of entry into force

The obligation to transfer structures will be implemented in stages:

For JPK_KR_PD and JPK_ST_KR:

  • from 1 January 2025 – CIT taxpayers and partnerships with revenues > EUR 50 million and tax capital groups,

  • from 1 January 2026 – other CIT and PIT taxpayers keeping accounting books and sending JPK_V7M,

  • from 1 January 2027 – other CIT and PIT taxpayers with accounting books, including those submitting JPK_V7K.

For JPK_PKPIR, JPK_EWP and JPK_ST:

  • from 1 January 2026 – PIT and flat-rate taxpayers obliged to submit JPK_V7M,

  • from 1 January 2027 – other PIT and lump sum taxpayers, including those submitting JPK_V7K.


How to prepare and send JPK_PD files?

The Ministry of Finance recommends that files be generated in accounting software and sent directly from it (if the software allows it). Alternatively, you can use the JPK WEB Client application (link).

Books and records must be submitted obligatorily after the end of the tax year – without a request from the tax authority – on the date of filing the annual tax return.


Signing structures

JPK_PD files must be signed by persons authorized to send declarations electronically, using:

  • trusted profile or

  • qualified electronic signature.


Legal basis

 
 
 

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