A draft of Regulation of the Minister of Finance on the exemption from the obligation to send data from the register of fixed assets and intangibles subject to transfer under the Corporate Income Tax Act has been published for consultation on the Government Legislation Centre website.
The draft of the Regulation exempts CIT taxpayers from the obligation to electronically submit the register of fixed assets and intangibles, i.e. JPK_ST_KR files. The exemption will apply temporarily for the tax year that begins after 31 December 2024 and before 1 January 2026, and in case of companies that are not legal persons – for the financial year that begins after 31 December 2024 and before 1 January 2026.
The Regulation enters into force on 1 January 2025.
The full text of the draft can be found at this link.
The above information was kindly provided by Independent Tax Advisers (Poland). If you need further information, please contact Dorota Baczewska-Golinska at: [email protected].
