Poland SAF-T: JPK_CIT
JPK_CIT is a collective name of the new reporting introduced as part of the same legislation related to expanded scope and requirements for the income tax reporting. The new JPK reports will serve as an additional source of information when filing income tax returns. JPK CIT consists of JPK_KR_PD including accounting books and income tax calculation and JPK_ST_KR including a register of fixed assets and intangible assets.
The filings are generally expected to be done on an annual basis however it is allowed to supply multiple files for the same year in case of large volumes. Reporting is performed per single entity.
The JPK_KR_PD
file a new format for submitting accounting books to tax authorities. The file contains data on the statement of turnover and balances, journal, and entries in the accounts of the general ledger. The file should be provided to the tax authorities on demand. It is largely similar in scope to the previously used on demand JPK_KR. The report uses the following import types:- DTR-GLAccounts
- DTR-TrialBalance
- DTR-DTRTransactions
- DTR-IncomeTax
JPK_ST_KR
is a register of assets (property, plant, and equipment) and intangible assets for entities keeping accounting books. The report uses DTR-Assets import type.The reports are available under DTR Reporting as standalone reports that can be run independently. There are additional parameters required to run the report successfully. The fields with an asterisk are mandatory:
JPK_ST_KR and JPK_KR_PD parameters:
Entity *
Start date *
End date *
Financial Year Start Date *
Financial Year End Date *
Tax Year Start Date
Tax Year End Date
Reason For Submission *