The date of entry into force of new CIT reporting requirements in the form of a JPK file should be postponed by a year – experts from the Lewiatan Confederation believe. The idea is to avoid further costs of adapting financial systems in companies.
They pointed out that the draft regulation of the Minister of Finance introducing new reporting requirements for companies assumes too short a deadline for preparing for new obligations. The new reporting obligations – as recalled – concern the obligatory keeping of accounting books in electronic form and their regular sending under the JPK structure for accounting books by CIT taxpayers. Accounting books will therefore be sent by taxpayers to the tax office in a structured XML form, without a request, as before.
Moreover – as noted by experts from the Lewiatan Confederation – the new logical structure proposed by the Ministry of Finance presenting data for reporting will contain much more mandatory elements than the currently functioning JPK_KR structure.
Postponement due to delay in introducing the National e-Invoice System
The first reporting of large CIT taxpayers and tax capital groups is to take place in 2025, i.e. until the end of 2024. – We believe that the date of entry into force of the provisions of the regulation should be postponed by at least one year, i.e. the provisions should come into force no earlier than from January 1, 2026. Due to the fact that in its current form, the obligations and processes related to the technical implementation of the provisions of the regulation will temporarily overlap with the obligations related to the implementation of the National e-Invoice System in enterprises, the entry into force of which has been postponed – said the expert of the Confederation Lewiatan Anna Słomińska–Wernik.
It is true – as she noted – that the Minister of Finance did not provide a specific date for the entry into force of the KSeF, but announced that it would certainly not happen in 2024. – Therefore, it should be expected that it will happen at the beginning of 2025 – she added. According to the expert, the implementation of these two solutions should not take place at the same time, because there is a high risk of lack of appropriate resources and financial resources on the part of entrepreneurs, as well as the risk that irregularities and errors in the initial period of operation of KSeF and JPK_KR will overlap and increase the risk penalties and sanctions.
– Secondly, for the correct implementation of reporting on accounting books, it is necessary to publish the final version of the data reporting scheme at least 18-24 months before the obligation to have systems generating JPK_KR files comes into force – she pointed out. It was stated that the regulation provides for additional requirements that impose numerous system, process and technical changes, because the books will have to be supplemented with: identification data of the taxpayer’s contractor (e.g. Tax Identification Number if given); invoice identification number in the National e-Invoice System; tags identifying account accounts listed according to a tag dictionary; data confirming purchase, production or deletion from the register fixed asset or intangible assets; the amount, type and type of difference between the balance sheet result and the tax result (indication of permanent and temporary differences).
Experts’ appeal to the Ministry of Finance
The experts called for the abandonment of account tags regarding the qualification of recorded economic events for tax purposes and data confirming the acquisition, production or deletion from the register of a fixed asset or intangible asset. Moreover, they believe that this type of revolution in taxpayers’ tax accounting requires, first of all, numerous legislative changes bringing the tax result closer to the accounting result, so that taxpayers can actually “break away” from numerous non-systemic calculations and calculate income tax and deferred tax only on the balances of accounting accounts. . “We therefore propose that the proposed mapping to JPK_KR be removed and the balance sheet result and tax result be reconciled,” they said. As they pointed out, it seems reasonable to do so Ministry of Finance re-examined the proposed regulations. “So that there is no need for fundamental changes and the resulting huge costs of adapting financial systems in enterprises, because after the revolution in invoicing, taxpayers may not be able to bear another burden of changes in such a short space of time,” they said.
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