The law introducing the National e-Invoice System has already been signed, so all signs point to businesses being required to issue and receive structured invoices next year. But is this the end of the "digital revolution" in taxes? The Ministry of Finance is striving for maximum control over documents, with the National e-Invoice System being just the next step. JPK_CIT and JPK_PIT are on the horizon.
New JPK
By the end of March next year, CIT taxpayers with revenues exceeding PLN 50 million will be filing JPK_CIT for the first time. It will contain data from fixed asset registers and accounting records. As with KSeF, the largest taxpayers will be leading the way. Next year, the remaining CIT and PIT taxpayers who submit JPK_VAT will also be filing JPK for income tax purposes. This process is inevitable, so now that the technical aspects of structured invoices are secured, it's worth ensuring that your software can generate and send JPK_CIT and JPK_PIT.
Benefits of additional reporting
Due to the obligation to submit information on fixed asset records and accounting books, the tax office will not only know how the fixed asset records have changed, but will also learn details about our contractors, including their tax identification number and country of residence.
Tax authorities will be able to verify transactions with all counterparties simultaneously. This will provide them with complete insight into financial flows. They will also know the origins of foreign counterparties, which (at least in theory) will accelerate cooperation with foreign tax administrations. This also significantly simplifies verification of withholding tax obligations.
Taxpayers are only subject to sanctions for failure to comply with the new obligations. There are no benefits (e.g., faster tax refunds or shorter audit times).
Deadline for reporting
Although the deadline for submitting standard audit files is still a long way off for most taxpayers, it is worth ensuring that in the tax year to be reported, the documents are available in a form that will enable trouble-free generation of JPK.
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This article is for informational purposes only and does not constitute legal advice.
The law is current as of October 26, 2025.
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