{"id":31245,"date":"2023-12-14T17:10:37","date_gmt":"2023-12-14T11:40:37","guid":{"rendered":"https:\/\/www.tjc-group.com\/blogs\/saf-t-poland-accounting-file-jpk_kr-to-become-mandatory-for-corporate-income-tax-cit-settlements\/"},"modified":"2025-05-13T14:10:22","modified_gmt":"2025-05-13T08:40:22","slug":"saf-t-poland-accounting-file-jpk_kr-to-become-mandatory-for-corporate-income-tax-cit-settlements","status":"publish","type":"blog","link":"https:\/\/www.tjc-group.com\/de\/blogs\/saf-t-poland-accounting-file-jpk_kr-to-become-mandatory-for-corporate-income-tax-cit-settlements\/","title":{"rendered":"Buchhaltungsdatei von SAF-T Polen (JPK_KR) wird obligatorisch f\u00fcr Corporate Income Tax (CIT)"},"content":{"rendered":"\n<p class=\"has-text-color has-link-color wp-elements-fd0b927cf18aea64f7fc18ed91a17f08\" style=\"color:#00be92;font-style:normal;font-weight:600\"><em>Autor: <a href=\"Autor: Patchanok Kluabkaew, Leiter SAP Finanzen\" target=\"_blank\" rel=\"noreferrer noopener\">Patchanok Kluabkaew, Leiter SAP Finanzen<\/a><\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-97029376cb00ea021705b67f2fe253e4\" id=\"h-wichtiges-update-fur-unternehmen-in-polen\" style=\"color:#56abda;font-style:normal;font-weight:600\">Wichtiges Update f\u00fcr Unternehmen in Polen<\/h2>\n\n\n\n<p>Ein Verordnungsentwurf des Finanzministers sieht vor, die Buchhaltungsdatei von <strong>SAF-T Polen (JPK_KR)<\/strong> f\u00fcr die Abrechnung der Corporate Income Tax (CIT) von einer optionalen zu einer obligatorischen Datei zu machen. Diese Gesetzes\u00e4nderung im Rahmen der CIT soll die Transparenz erh\u00f6hen und die Effizienz von Steuerpr\u00fcfungen rationalisieren, indem sie die Vergleichbarkeit zwischen eingereichten Aufzeichnungen, Jahresabschl\u00fcssen, <strong>JPK_VAT<\/strong> einschlie\u00dflich Umsatzsteuererkl\u00e4rungen und elektronischen Rechnungsdaten aus dem <strong>KSeF-System<\/strong> gew\u00e4hrleistet. Die Konsultationsphase ist derzeit im Gange, die Verordnung soll am 1. Januar 2025 in Kraft treten.<\/p>\n\n\n\n<p>Hier finden Sie den von der polnischen Regierung ver\u00f6ffentlichten <a href=\"https:\/\/www.gov.pl\/web\/finanse\/konsultacje-podatkowe-struktur-jpkkr\">Vorschlag f\u00fcr die neue JPK_KR-Struktur<\/a> (auf Polnisch).<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-7b6d73a3404686dc2f3deab8d763f82b\" style=\"color:#0d589b;font-style:normal;font-weight:600\">Der Zeitplan f\u00fcr SAF-T Polen sieht wie folgt aus:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. Januar 2025: G\u00fcltig f\u00fcr gro\u00dfe CIT-Steuerpflichtigen (Einnahmen \u00fcber 50 Millionen Euro) und steuerliche Kapitalgruppen.<\/li>\n\n\n\n<li>1. Januar 2026: Ausweitung auf andere CIT- und Einkommenssteuerpflichtige, die zur Abgabe der JPK_VAT verpflichtet sind.<\/li>\n\n\n\n<li>1. Januar 2027: Durchsetzung f\u00fcr alle CIT-Steuerpflichtigen.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1302\" height=\"671\" src=\"https:\/\/www.tjc-group.com\/wp-content\/uploads\/2023\/12\/image-2.png\" alt=\"\" class=\"wp-image-30836\" srcset=\"https:\/\/www.tjc-group.com\/wp-content\/uploads\/2023\/12\/image-2.png 1302w, https:\/\/www.tjc-group.com\/wp-content\/uploads\/2023\/12\/image-2-300x155.png 300w, https:\/\/www.tjc-group.com\/wp-content\/uploads\/2023\/12\/image-2-768x396.png 768w, https:\/\/www.tjc-group.com\/wp-content\/uploads\/2023\/12\/image-2-1200x618.png 1200w\" sizes=\"auto, (max-width: 1302px) 100vw, 1302px\" \/><\/figure>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2969529a0a2e50ae28d4d69c67dc196d\" style=\"color:#0d589b;font-style:normal;font-weight:600\">Weitere wichtige Datenanforderungen in der neuen JPK_KR-Struktur sind:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identifikationsdaten des Auftragnehmers des Steuerpflichtigen.<\/li>\n\n\n\n<li>Rechnungsidentifikationsnummer im nationalen e-Rechnungssystem (KSeF-Referenznummer).<\/li>\n\n\n\n<li>Markierungen (Tags) zur Identifizierung der Buchungskonten auf der Ebene des ZOiS-Segments.<\/li>\n\n\n\n<li>Daten, die den Erwerb, die Erstellung oder die Ausbuchung einer Sachanlage oder eines immateriellen Verm\u00f6genswerts best\u00e4tigen.<\/li>\n\n\n\n<li>Betrag, Art und Klassifizierung der Differenzen zwischen der Bilanz und dem steuerlichen Ergebnis, einschlie\u00dflich:<br>\u25fd Steueraufwand, der kein bilanzieller Aufwand ist<br>\u25fd bilanzielle Kosten, die keine steuerlichen Aufwendungen sind<br>\u25fd Steuereinnahmen, die keine bilanziellen Einnahmen sind<br>\u25fd bilanzielle Ertr\u00e4ge, die keine steuerpflichtigen Ertr\u00e4ge sind<br>\u25fd nicht steuerpflichtiges Einkommen<br>\u25fd Kosten im Zusammenhang mit nicht steuerbaren Ertr\u00e4gen<br>\u25fd steuerfreie Ertr\u00e4ge.<\/li>\n\n\n\n<li>Betrag und Art des steuerpflichtigen Einkommens f\u00fcr Steuerpflichtige, die mit einem Pauschalbetrag auf das Corporate Income besteuert werden.<\/li>\n<\/ul>\n\n\n\n<p>Wir empfehlen Ihnen dringend, loszulegen und Ihre Finanz- und Buchhaltungssysteme zu analysieren, um die Einhaltung der neuen Anforderungen zu gew\u00e4hrleisten. Die TJC Group ist f\u00fcr Sie da, wenn Sie Fragen zu <a href=\"https:\/\/7768480.fs1.hubspotusercontent-na1.net\/hubfs\/7768480\/1.%20English\/All%20Solution%20Sheet\/SAF-T\/Solution_Sheet_SAF-T_Poland.pdf\">SAF-T Polen<\/a> oder anderen <a href=\"https:\/\/www.tjc-group.com\/de\/saf-t\/\">SAF-T<\/a> Anforderungen sowie <a href=\"https:\/\/www.tjc-group.com\/de\/elektronische-rechnungstellung-und-berichterstattung\/\">Fragen zum E-Invoicing<\/a> haben.<\/p>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-text-color has-link-color wp-elements-55ff19959fd952c9416127f8434e0b50\" style=\"color:#9b3c90;font-style:normal;font-weight:600\">Bleiben Sie informiert, bleiben Sie compliant!<strong> <\/strong>Abonnieren Sie den B2G TJC Group-Newsletter, um die neuesten Updates zum Thema SAP Tax Compliance zu erhalten: <a href=\"https:\/\/info.tjc-group.com\/tjc_newsletter-tax-compliance\">https:\/\/info.tjc-group.com\/tjc_newsletter-tax-compliance<\/a><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n","protected":false},"featured_media":30842,"parent":0,"menu_order":0,"template":"","meta":{"content-type":"","footnotes":""},"blog_tag":[339,228],"class_list":["post-31245","blog","type-blog","status-publish","has-post-thumbnail","hentry","blog_tag-saf-t-konformitat","blog_tag-steuer-und-prufungsbereitschaft"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SAF-T Poland accounting file (JPK_KR) to become mandatory for CIT settlements<\/title>\n<meta name=\"description\" content=\"Latest news: SAF-T Poland accounting file (JPK_KR) to become mandatory for 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