Poland continues to evolve its tax compliance landscape with the ongoing adoption of SAF-T (Standard Audit File for Tax), known locally as JPK (Jednolity Plik Kontrolny). As part of this initiative, businesses in Poland are required to submit various financial and accounting data in standardized digital formats to the Polish tax authorities. One of the significant upcoming changes is the mandatory JPK_CIT filing in January 2025, which marks a crucial step for businesses that must now ensure their systems are fully prepared for these compliance requirements.
This article will guide you through Poland’s SAF-T framework, with a particular focus on the JPK_CIT file, and show how Melasoft’s SAP-integrated solution simplifies the entire reporting process. We will also discuss recent updates regarding JPK_VAT, JPK_CIT, and how Melasoft helps businesses remain compliant effortlessly.
Understanding SAF-T in Poland
SAF-T (Standard Audit File for Tax) is a globally recognized digital format developed by the OECD to standardize the exchange of accounting data between businesses and tax authorities. Its core purpose is to streamline tax audits, improve compliance, and enhance transparency in financial reporting. Poland’s version of SAF-T, known as JPK, includes several different files tailored to specific aspects of a business’s financial activities.
Key SAF-T files in Poland include:
JPK_VAT: VAT records, mandatory for all VAT-registered businesses, submitted monthly.
JPK_FA: Records of issued and received invoices, provided upon request.
JPK_MAG: Tracks inventory movements and stock levels.
JPK_KR: The general ledger that will be split into two schemas starting from December 2024.
JPK_CIT: Corporate Income Tax reporting, mandatory from January 2025.
JPK_WB: Bank account statements, provided upon request.
JPK_CIT: What to Expect from January 2025
As part of Poland’s move toward digitizing tax reporting, JPK_CIT will become mandatory for corporate taxpayers starting from January 1, 2025. This file will include all necessary information related to Corporate Income Tax (CIT)filings, such as income, expenses, deductions, and the tax due. The JPK_CIT format, like other JPK files, will follow a structured XML schema.
Key Aspects of JPK_CIT:
Data Scope: JPK_CIT will capture detailed corporate income tax information, including profits, deductible expenses, and tax liabilities.
XML Format: The file must be formatted according to an XML schema specified by the Polish Ministry of Finance.
Preparation and Submission: JPK_CIT files will be generated through accounting or ERP systems and submitted via the e-Deklaracje platform.
Deadlines: Businesses must submit their JPK_CIT annually or during tax audits upon request.
Recent Updates to JPK_VAT and JPK_CIT
According to recent developments outlined by the Polish Ministry of Finance, there are significant updates to Poland’s SAF-T compliance regime:
1. JPK_VAT: Continues to be the core of VAT compliance, with businesses required to submit monthly reports. New amendments have streamlined this process, merging VAT returns with JPK_VAT files, allowing for more efficient data handling by tax authorities.
2. JPK_KR Splitting: By December 31, 2024, the general ledger report (JPK_KR) will be split into:
JPK_KR_PD: For accounting books reported under income tax laws (PIT and CIT).
JPK_ST: To cover fixed assets and intangible assets.
This splitting will begin with large CIT taxpayers and tax capital groups by the end of 2024, and extend to other taxpayers in phases until 2026.
3. Phased Implementation:
December 31, 2024: Large CIT taxpayers and tax capital groups will be required to submit JPK_KR.
December 31, 2025: Other CIT taxpayers and VAT-registered PIT taxpayers will be required to submit JPK_KR, JPK_PKPIR (income and expense ledger), and JPK_EWP (income records).
December 31, 2026: All other taxpayers under CIT or PIT will be required to submit these files.
How Melasoft’s Solution Can Help
In light of these changes, businesses need a solution that can efficiently handle the complexities of generating, validating, and submitting JPK files, including the upcoming JPK_CIT and revised JPK_KR. Melasoft offers an integrated SAP add-on that simplifies the entire compliance process, ensuring that businesses can meet their reporting obligations without disruption.
Melasoft’s SAF-T Solution Features:
Automated Data Extraction: Melasoft’s SAP add-on automatically captures key financial data from ERP systems, including sales, purchases, VAT records, inventory movements, and general ledger entries. This ensures comprehensive data collection for JPK_CIT and other SAF-T files.
XML File Creation: The raw data is converted into a structured XML file in compliance with the official XSD schema defined by the Polish tax authority. This includes the correct structure and data fields for JPK_CIT, ensuring accuracy and readiness for submission.
Validation and Submission: Melasoft’s solution includes a built-in validation feature that checks for compliance with the Polish Ministry of Finance’s schema, ensuring there are no missing or incorrect data fields. Once validated, the file is submitted through secure channels such as e-Deklaracje or via direct API integration.
Status Monitoring and Notifications: After submission, the system tracks the status of the file and provides real-time notifications regarding the file’s acceptance or rejection by the tax authority. In case of any errors, users can easily correct and resubmit the file.
Archiving for Compliance: The solution securely stores all submitted JPK files, including JPK_CIT and JPK_KR, ensuring that businesses meet the legal retention requirements. Files can be stored either on-premise or in the cloud, with Melasoft’s secure cloud storage service.
Why Choose Melasoft for JPK Compliance?
SAP Integration: As a SAP-certified service provider, Melasoft integrates seamlessly with your existing SAP infrastructure, ensuring minimal disruption while enhancing your reporting capabilities.
Customizable Solutions: Melasoft offers a flexible and customizable platform that can be tailored to fit the unique needs of each business, regardless of size or industry.
Comprehensive Support: With Melasoft’s ongoing support and regular updates, businesses can stay ahead of any changes in tax regulations or reporting requirements.
End-to-End Compliance: From data capture to submission and archiving, Melasoft provides an all-in-one solution that covers the entire SAF-T reporting lifecycle.
Conclusion
As Poland continues to enforce its SAF-T requirements, including the mandatory JPK_CIT filing in 2025, businesses must take proactive steps to ensure compliance. By leveraging Melasoft’s SAP-integrated solution, companies can automate their SAF-T reporting processes, reduce the risk of non-compliance, and focus on their core business activities.
Melasoft’s robust, user-friendly solution enables businesses to meet their SAF-T obligations with ease and confidence. Whether you are a large CIT taxpayer or a smaller entity preparing for future phases of the SAF-T mandate, Melasoft is your trusted partner for all your tax compliance needs.
For more details on how Melasoft can support your SAF-T compliance, including the upcoming JPK_CIT requirement, or to request a demo of our solution, feel free to reach out to our team.
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