SAF-T concerning JPK CIT for SAP - new regulations in Poland

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.

Similar changes will also affect the inventory area. Starting January 1, 2027, the new JPK_MAG(2) structure will take effect, which is linked, among other things, to the invoice number in KSeF. Our JPK solution for SAP already supports this structure.

New obligations for entrepreneurs in 2026.

In 2026, businesses in Poland will face several new obligations, including, among others, mandatory use of the National e-Invoicing System (KSeF), submission of data in structured form of JPK_PKPiR, JPK_EWP and JPK_ST, and JPK_KR_PD (the so-called JPK CIT), ESG reporting, the Central Register of Excise Products and use of the National Electronic Delivery System.

Why start now with JPK CIT?

You will avoid being overwhelmed by the responsibilities of making all the necessary changes at one time.

You will more easily organize your work in the face of cumulative changes.

You will save significant financial, time and personnel investment.

You will provide your organization with peace of mind.

Relying on a trusted partner, such as Apollogic, means providing your organisation with peace of mind and seamlessly implementing the necessary changes.

JPK CIT - what do we offer?

a solution for data extraction from SAP,

an integrator for transferring data from SAP or alternative data sources to the JPK tool,

substantive support from SAP FI consultants,

technical support from SAP ABAP developers,

implementation and maintenance of a solution comprehensively supporting the JPK process from XML generation to handling the dispatch including an Official Confirmation of Receipt (UPO); implementations are possible for both new and existing structures (e.g. JPK V7M).

monitoring of legal and tax regulation changes, along with solution updates in line with the requirements of the Polish Ministry of Finance.

New structures mean new requirements:

introduction of tags identifying general ledger accounts,
inclusion in accounting records of data confirming the acquisition, creation, or disposal of fixed assets and intangible assets,
completion of the KSeF invoice identification number for sales documents,
reporting the differences between tax and accounting results,
requirement to maintain CIT settlements entirely within the financial and accounting system.

TAKE ADVANTAGE OF THE SUPPORT OF EXPERIENCED SAP EXPERTS AND ADAPT TO THE NEW REPORTING FORMAT.