The Ministry of Finance plans to introduce changes in accounting for JPK CIT (SAF-T CIT): JPK_KR_PD (accounting books) and JPK_ST (fixed assets). As of January 1, 2025, legal entities subject to CIT will be required to electronically maintain accounting books, which from January 1, 2026, will be submitted to the tax office in the form of JPK_CIT. For companies using SAP systems, this means the necessity to implement changes in these systems by January 1, 2025. All for One Poland has already prepared an extension of its package of solutions and services to adjust SAP to ensure full and accurate accounting records related to the Standard Audit File for Tax.
As early as 2025, significant changes are expected in the reporting of Standard Audit Files for Tax (SAF-Ts) by legal entities. The Ministry of Finance is introducing the so-called JPK_CIT. The existing on-demand JPK_KR structure encompassing entries from accounting books will become mandatory and will be expanded to include additional information. It will be named JPK_KR_PD. In addition, there will be a new JPK_ST_KR structure, which will show detailed accounting book entries for fixed assets and intangible assets. Both reports will be submitted directly to the tax authorities in xml format.
Necessary changes in SAP
As of January 1, 2025, business events must be recorded in SAP according to the new guidelines. The first report for the National Revenue Administration will have to be prepared at the beginning of 2026, however only proper recording of events as of January 2025 will allow reports to be generated without concerns or errors.
The scope of reported data is wide. In order to ensure full and correct accounting records, it is necessary to include in the books the following information regarding the identification data of the taxpayer’s counterparty:
- Tax identification number of the counterparty, if assigned
- Depending on the counterparty’s status:
- for individuals not engaged in business activities – providing the last name and the first name;
- for sole proprietors – providing the last name, the first name and any additional terms incorporated in the company name;
- For invoices that constitute accounting documents:
- providing the number identifying the invoice in the National System of e-Invoices if this number has been assigned.
- tags identifying the counterparty’s accounts according to the tag dictionary.
- Data confirming the acquisition, manufacture or deletion of a fixed or intangible asset from records:
- In the case of invoices that are accounting documents – providing the number identifying the invoice in the National System of e-Invoices, if assigned;
- Identifying the type of evidence of acquisition, manufacture or deletion;
- Tax identification number of the counterparty;
- The amount, nature and type of difference between the balance sheet result and the tax result;
- The amount and type of taxable income for taxpayers subject to lump sum taxation on corporate income.
Statistics released by the Customs and Tax Offices (UCS) show increased tax audits and growing interest in SAF-T files from the tax administration. In 2023, the number of demands for JPK_KR submissions increased by as much as 93 percent compared to 2022. This is a clear sign that tax authorities are increasing their vigilance and looking more closely at the activities of entrepreneurs.
New structures in All for One JPK
All for One Poland has supplemented its solution for preparing the SAP system to generate tax and accounting data in the form of SAF-T with a new package of JPK_CIT and JPK_ST services. The package is dedicated to more than 220 companies already using the All for One JPK solution, as well as to other companies that want to prepare for the new requirements.
The All for One JPK_CIT and JPK_ST service package consists of the following elements:
- audit of the SAP system readiness in terms of accounting records consistent with JPK_CIT and JPK_ST
- implementation of necessary changes in SAP by the end of 2024
- implementation of the JPK_CIT and JPK_ST structures in the All for One JPK package.
The All for One JPK solution works with both SAP S/4HANA and SAP ERP. As part of maintenance services, we provide our customers with updates and new versions at no extra charge. We also guarantee ongoing adaptation to changing legal regulations, based on further information made available by the Ministry of Finance.