Tax
JPK_CIT from 2026 — how to prepare
JPK_CIT is the duty to keep and submit accounting books in a structured format to the tax administration. It is phased in — the largest first. The sooner you adapt the books, the calmer your first year.
What JPK_CIT is
It is the submission of accounting books (and the fixed-asset register) in a single structured format, sent to the tax office after the tax year ends, together with the CIT return. In practice it requires enriching the books with extra tags and data not reported before.
Who is covered and from when
- For the year starting after 31 Dec 2024 — the largest CIT taxpayers (revenue above EUR 50m) and tax capital groups.
- For the year starting after 31 Dec 2025 — CIT taxpayers obliged to file JPK_VAT.
- For the year starting after 31 Dec 2026 — the remaining CIT taxpayers.
How to prepare
- Review and adapt the chart of accounts to the required tags.
- Fill in missing data (e.g. counterparties, fixed assets).
- Update or configure the accounting system.
- Generate a test file and verify it is correct.
- Agree responsibilities and a schedule with your accounting office.
In short: do not wait for the last year before your deadline — adapting the chart of accounts and system is best done early. We will check from when the duty applies to your company.
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