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How to Prepare for the Changes in the Polish CIT SAF-T in 2025?

27.12.2024

Who is covered by the changes in CIT SAF-T and when will the said changes be introduced in 2025? What are the new obligations of companies in relation to the introduction of CIT SAF-T and how to get prepared? We will answer those and other questions below.

 

Starting from 1 January 2025, the government introduced new regulations regarding tax reporting as part of JPK CIT (CIT SAF-T) for the first group of taxpayers. The new regulations result in the need for more detailed financial information in order to improve tax supervision. Who will be covered by the new CIT SAF-T regulations in the individual deadlines? What exactly do the changes entail?

 

Who is covered by the changes in the Polish CIT SAF-T?

Changes in the Polish CIT SAF-T refer to: tax capital groupsCIT payers that generated a revenue exceeding EUR 50 million in the previous year; other CIT payers that are covered by the mandatory reporting in the next years.

 

What do the new reporting regulations for CIT SAF-T in 2025 entail?

CIT payers will have to keep account books in an electronic form and send them to the competent head of the tax office in form of standardized XML files. The new file structures include:

  • JPK_KR_PD – a file containing data from account books, including the account books ledger, the trial balance, as well as data on revenue and costs;
  • JPK_ST_KR – a file with the register of fixed assets, information about their depreciation and acquisition, manufacture, disposal or liquidation of a fixed asset.

 

What is the schedule for the introduction of the changes in the Polish CIT SAF-T in 2025 and the upcoming years?

The schedule for the introduction of changes in the CIT SAF-T is spread in time. From 1 January 2025, the government will introduce a reporting obligation for tax capital groups and CIT payers with a revenue exceeding EUR 50 million. From 1 January 2026 – for other CIT payers obligated to send JPK_V7, while the remaining CIT payers will be covered by the new reporting obligation from 1 January 2027.

 

What are the key changes in the structure of CIT SAF-T?

New regulations introduce a set of changes in the structure of data that must be collected in the accounting books. CIT SAF-T reports must contain detailed data, such as:

  • the tax identification number (NIP) of the taxpayer’s contractor – if such number was granted;
  • the identification number of the invoice in the National System of Electronic Invoices (KSeF) – if such number was assigned;
  • identification tags of bookkeeping accounts;
  • details to prove the purchase, manufacture or removal of a particular fixed asset or particular intangible asset from the register of fixed assets;
  • the amount, type and type of difference between the balance sheet result and the tax outcome.

 

How to prepare for the changes in CIT SAF-T?

In order to get ready for the changes in the Polish CIT SAF-T, business owners must first make sure that the accounting system they use meets the requirements in the scope of the obligatory CIT SAF-T reporting. Then, one needs to update the account plan and assign them with adequate tags. Next – it is necessary to verify the data in the register of fixed assets on an ongoing basis and make the necessary updates.

 

What are the new obligations for companies due to the introduction of CIT SAF-T in 2025?

Update of the accounting software – companies will need to make sure that their financial and accounting systems are capable of generating files in the required JPK CIT format. This might result in the need to purchase new tools or update the existing software.

Personnel training – workers of accounting departments will have to receive training within the scope of operation of the new systems and generation and delivery of JPK CIT files. It means additional funds and time spent on training.

Verification of accounting processes – companies will have to thoroughly analyze their accounting and tax procedures in order to make sure that they are reported correctly. It might require internal audits and making changes in the existing processes.

Testing for generation of SAF-T files – companies should carry out tests in terms of the delivery of CIT SAF-T files before the end of 2024 in order to identify the potential problems and solve them before new regulations come into force.

 


IMPORTANT! Risk of sanctions for non-compliance with the new SAF-T regulations! Failure to comply with the SAF-T reporting obligation may lead to severe sanctions, including financial penalties – even up to PLN 1 million in case of serious negligence – and fiscal criminal liability for people who do not fulfil their relevant duties.


 

How can MDDP Outsourcing help you handle the new SAF-T requirements?

The experts at MDDP Outsourcing offer support in the preparations for the new SAF-T reporting obligations, including activities such as:

  • verification of the compliance of accounting systems with the new requirements;
  • help in updating the account plan and allocation of tags;
  • support in collecting and verifying data required for the reporting;
  • training for employees of financial and accounting departments.

Preparation for the SAF-T regulations is crucial for meeting the new legal and tax requirements. In case of possible questions or need for additional information, please contact the experts at MDDP Outsourcing. > Contact us today! <

 

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