The Standard Audit File (JPK) is a comprehensive report that Polish companies are required to provide to the control authorities. JPK CIT -the new obligation to provide files in the structure of JPK KR_PD (income tax) and JPK ST (fixed assets) is a proposal by the Ministry of Finance to streamline the process of controlling corporate income taxation. The new regulations for the first group of taxpayers were enacted on January 1, 2025.
Get ready for this change with our experts.