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.
The obligation will first cover the largest taxpayers - capital groups and companies with revenues exceeding €50 million. They will submit JPK_CIT in 2026, including data as early as 2025. The following year, the obligation will cover entities required to submit JPK_VAT, and in 2028 all taxpayers will already send the new JPK.
Originally, the regulations were to come into force as early as 2023, but the deadline has already been postponed twice. The obligation to send JPK_CIT and the delays in the implementation of KSeF will force taxpayers to introduce both systems in quick succession, which could be a major challenge for them. The regulations being introduced will require not only the adaptation of accounting books to the new electronic format, but also the implementation of a completely new system for issuing e-invoices. However, the Finance Ministry has announced that there will be no further postponements of the introduction of JPK, which means that taxpayers have little time to adapt to the new requirements.
