Accounting books in the form of a JPK_CIT file are sent to the tax office together with the annual tax return. The obligation is being introduced in stages — check when it will cover your company.
JPK_CIT is the electronic version of the accounting books (part of the Standard Audit File for Tax, JPK) which a CIT taxpayer submits together with the annual tax return. In practice this means the tax office receives not only the result but also the details: the entries on the accounts and how they are classified as taxable revenue and tax-deductible costs.
Deadlines for the obligation
- for 2025 — the largest taxpayers, with revenue above EUR 50 million,
- for 2026 — CIT taxpayers who already submit JPK_VAT,
- for 2027 — all other CIT taxpayers keeping their books using computer software.
For most VAT-registered limited liability companies (sp. z o.o.) this means the first JPK_CIT together with the CIT-8 return for 2026, i.e. by 31 March 2027.
What you need to prepare
- a chart of accounts with tags — each account must be mapped to the relevant item of the financial statements and tax category,
- consistent books — the data in JPK_CIT must match JPK_VAT and the tax return; discrepancies are easy to detect automatically,
- accounting software — with the current file structure.
Why it is worth doing earlier
Tagging accounts is easiest to introduce from the start of the year, rather than correcting twelve months of entries in March. Our clients' charts of accounts are already prepared for JPK_CIT, so the year-end close runs as before — just with an extra file.
