From 1 January 2025, the largest corporate income taxpayers will be required to generate a new tax reporting form – a structured control file (Jednolitej Plik Kontrolnej dla podatku dochodowego osób prawnych (JPK CIT)) after the end of the tax year.

By 31 March 2026, when filing CIT-8 for 2025, the largest corporate income taxpayers with revenues exceeding EUR 50 million, as well as tax capital groups, will be required to file the new reporting form JPK CIT with two substructures: JPK_KR_PD (income tax) and JPK_ST_KR (fixed assets). JPK CIT represents a new format for structured bookkeeping information that contains a tax component.

In the next step, the reporting obligation will also apply to medium and small enterprises:

• from 2026, the JPK CIT obligation will also apply to VAT taxpayers obliged to send JPK_VAT,
• from 2027, the mandatory sending of JPK CIT will apply to all CIT taxpayers.