Digitisation of settlements

What’s going to change?

Digitisation of settlements is also coming for income taxes. As a result of the changes introduced by the Polish Deal, from January 2023, CIT and PIT taxpayers will be required to keep their accounting books (tax records) using computer programmes, as well as to send them in a structured form.

What does it mean?

Previous experience in the area of tax data digitisation shows that tax authorities, through usage of unified reporting in the form of XML structures are able to more precisely select entities for tax control.

Moreover, the new provisions leave an option for the Minister of Finance to issue a regulation that could extend the data (in relation to those reported so far), taking into account in particular risk of tax avoidance.

Obligation to periodically send account books and records in a structured form

For CIT taxpayers, the obligation to send books in a structured electronic form will have to be fulfilled by the deadline specified for submitting the tax return i.e. by the end of the third month after the end of the tax year.
For PIT taxpayers conducting the business activity, the obligation to send books, in a structured electronic form will have to be completed in as at the last day of:
- month – in case monthly advances are paid
- quarter – in case of quarterly advances are paid – by the 20th day of the month following the end of that month or quarter, respectively, as well as
- after the end of the tax year, by the expiry of the deadline for submitting the tax return

The obligation to maintain books and records electronically and to send them, will come into force from January 1, 2023. Minister of Finance is entitled to issue a regulation defining the entities exempt from the obligation to send books and records on a monthly or quarterly basis.
The draft also introduces provisions allowing for the extension of the scope of data transferred in a structured form based on a regulation issued by the Minister of Finance.

How can we help?

As with the existing JPK (SAF-T) structures, the challenge for taxpayers will be to ensure compliance with the official structures. We already support our clients in fulfilling their obligations regarding SAF-T reporting , which will be extended by the upcoming legislative change.

As in the case of other JPK structures, when the draft schemes are published, the Crido Business & Digital team along with our experts in the area of income taxes will support you in the analysis of data necessary for reporting as well as in the pre-implementation and testing process.

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