JPK _PD (Uniform Income Tax Control File) - what it is, who it applies to - guide

In the era of digitization and ever-increasing reporting requirements, the Uniform Control File (JPK) is becoming an integral part of how companies operate in Poland.

JPK_PD, or the Single Control File for income tax, is a document that aims to simplify tax processes and increase transparency in the area of finance. As an implementation company , we are aware of how crucial it is to introduce this solution effectively, so we will introduce you to how to prepare for this so that the process goes smoothly.

What is JPK_PD?

JPK_PD is a new reporting structure that makes it mandatory to keep accounting records exclusively in electronic form. Taxpayers will be obliged to send structured data together with their annual tax return, without any prior request from tax offices.

The new regulations primarily cover the largest units and the transmission of the following reports, known as JPK_CIT, in XML format:

• JPK_KR_PD - concerning bookkeeping and income tax settlement, which is an expanded version of the existing JPK_KR,
• JPK_ST_KR - containing data on fixed assets and intangible assets.

Who will be affected by JPK_PD?

According to the introduced regulations, the obligation to send the annual tax return JPK_PD, will be introduced gradually, according to the following schedule:

‍

For fiscal years beginning after:

• December 31, 2024. - taxpayers with revenues exceeding €50 million in the previous tax year or fiscal year, as well as tax capital groups, will be required to send JPK_PD.
• December 31, 2025. - obligation to send JPK_PD, will also apply to CIT and PIT taxpayers obliged to send JPK_VAT records.
• December 31, 2026. - obligation included other taxpayers

What should the tax books be supplemented with?

According to the Ordinance, in order to correctly report tax data in JPK_PD, taxpayers will be required to supplement their tax books with the following information:

• identification data of the taxpayer's counterparty, among other things, TIN, if the counterparty is not an individual,
• the number identifying the invoice and the correction invoice in the National e-Invoice System,
• tags identifying accounting accounts - according to the dictionaries contained in the body of the regulation (tags S_12_1 andS_12_2)
• data relating to confirmation of the acquisition, production or deletion of a given fixed asset from the records or intangible assets, among others, the type of evidence confirming the above operations
• amount and type of taxable income - applies to taxpayers subject to lump sum taxation on corporate income
• amount, type and type of difference between balance sheet and tax results

‍

In addition, the explanatory memorandum to the draft regulation stipulates the obligation to separate individual entries from General Ledger records by assigning appropriate PD tags. These relate to the catalog of cost and revenue exclusions, which can cause many problems, as well as the need to adjust the chart of accounts. 

JPK_PD challenges for taxpayers 

Preparing a company for the introduction of the Uniform Control File for Income Tax(JPK_PD) is an important process that requires careful planning and organization. To successfully implement this new obligation, there are several key steps worth taking.

• Conduct an audit of current systems and accounting processes
• Conduct an analysis of the correctness and quality of the reported data, as well as the company's accounting policy, for example, with a tax advisor;
• Organize training for employees on the new reporting requirements,
• Monitor changes in regulations;
• Work with the implementation company to configure the system for JPK_KR_PD and JPK_ST_KR reporting;
• Actively participate in the process of testing the functionality, which will guarantee error-free reporting and sending the file to the MF on time.

Summary

Preparing your company for JPK_PD implementation is a process that requires proper planning, organization and team involvement. By auditing your systems, training, organizing your data and putting control procedures in place, you can minimize the risk of problems with the tax authorities. A well-thought-out implementation will allow your company to effectively adapt to the new regulations and take advantage of the benefits of digitization in the accounting area.

In view of the above challenge, the Intersys team, as an implementation partner of D365 Business Central, is adequately prepared to implement new functionalities that will enable first movers to complete the data required for the JPK_CIT report and send this JPK to the Ministry of Finance gateway.

We will conduct an effective analysis of the requirements and needs in relation to the necessary changes, especially to the chart of accounts. We will help and guide you through the effective implementation of tags to the chart of accounts. As part of the implementation, we will also put in place the appropriate configuration necessary for the entire process. By properly preparing the system for the requirements imposed by tax regulations, adapting to changes will be easier.