The Ministry of Finance has announced the deadline for the requirement to send Uniform Control Files for CIT and PIT. Along with JPK_CIT, there will be an obligation to keep accounting books only in electronic form, allowing for the preparation of JPKs. The information will be sent annually, without a summons from the tax office.
DAC7 Directive was adopted on 22 March 2021. DAC7 is a tax directive that includes collecting and processing data on merchants and their income that operate through digital online marketplaces and other platforms. This law aims to improve tax cooperation between EU member states through digital platforms, including transparency on revenue earned by sellers.
01.03. – Filing of the income tax return for the tax year 2023 (not electronically)