What is JPK_CIT?

JPK_CIT is a new Standard Audit File structure covering CIT taxpayers' accounting books.

Who does it affect and from when?

  • From 1 January 2025 — entities with revenues above EUR 50 million
  • From 1 January 2026 — remaining CIT taxpayers with full accounting

Preparation for JPK_CIT requires a review of the chart of accounts. We help our clients adapt their accounting systems.