{"id":28696,"date":"2025-04-07T04:47:11","date_gmt":"2025-04-07T02:47:11","guid":{"rendered":"https:\/\/trybut.org.pl\/?p=28696"},"modified":"2025-04-07T04:49:33","modified_gmt":"2025-04-07T02:49:33","slug":"owy-obowiazek-sprawozdawczy","status":"publish","type":"post","link":"https:\/\/trybut.net.pl\/?p=28696","title":{"rendered":"Nowy obowi\u0105zek sprawozdawczy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"28696\" class=\"elementor elementor-28696\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-462e5936 elementor-section-boxed elementor-section-gap-beside-yes elementor-section-height-default elementor-section-height-default elementor-section-column-vertical-align-stretch\" data-id=\"462e5936\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6315f3f\" data-id=\"6315f3f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27aa430a elementor-widget elementor-widget-text-editor\" data-id=\"27aa430a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!DOCTYPE html>\n<html lang=\"pl\">\n<head>\n  <meta charset=\"UTF-8\">\n  <title>JPK_CIT \u2013 nowy obowi\u0105zek sprawozdawczy dla du\u017cych firm od 2025 roku<\/title>\n<\/head>\n<body>\n  <h1>JPK_CIT \u2013 nowy obowi\u0105zek sprawozdawczy dla du\u017cych firm od 2025 roku<\/h1>\n  <p><strong>Od 1 stycznia 2025 roku najwi\u0119ksi podatnicy podatku dochodowego od os\u00f3b prawnych (CIT) s\u0105 zobowi\u0105zani do prowadzenia ksi\u0105g rachunkowych w formie elektronicznej oraz do przekazywania ich do urz\u0119d\u00f3w skarbowych w formacie Jednolitego Pliku Kontrolnego (JPK_CIT). To istotna zmiana w systemie raportowania, maj\u0105ca na celu zwi\u0119kszenie przejrzysto\u015bci i skuteczno\u015bci kontroli podatkowych.<\/strong><\/p>\n\n  <p>Obowi\u0105zek raportowania JPK_CIT dotyczy w pierwszej kolejno\u015bci podmiot\u00f3w, kt\u00f3rych roczne przychody przekraczaj\u0105 r\u00f3wnowarto\u015b\u0107 50 milion\u00f3w euro. Dla tych firm rok 2025 oznacza konieczno\u015b\u0107 przystosowania system\u00f3w ksi\u0119gowych i informatycznych do nowych wymaga\u0144. Zgodnie z przepisami, po zako\u0144czeniu roku podatkowego nale\u017cy przes\u0142a\u0107 do urz\u0119du skarbowego ca\u0142o\u015b\u0107 ewidencji podatkowej w ustandaryzowanym formacie XML.<\/p>\n\n  <p>JPK_CIT to elektroniczny odpowiednik ksi\u0105g rachunkowych zawieraj\u0105cy szczeg\u00f3\u0142owe dane dotycz\u0105ce przychod\u00f3w, koszt\u00f3w, operacji gospodarczych, amortyzacji, rozrachunk\u00f3w i innych element\u00f3w istotnych z punktu widzenia rozlicze\u0144 CIT. Dzi\u0119ki temu organy podatkowe zyskuj\u0105 szybki dost\u0119p do pe\u0142nego obrazu dzia\u0142alno\u015bci firmy, co umo\u017cliwia zautomatyzowan\u0105 analiz\u0119 danych i typowanie podmiot\u00f3w do kontroli.<\/p>\n\n  <p>Wprowadzenie JPK_CIT jest cz\u0119\u015bci\u0105 szerszej strategii cyfryzacji systemu podatkowego w Polsce, kt\u00f3ra obejmuje r\u00f3wnie\u017c JPK_VAT, e-faktury i e-Urz\u0105d Skarbowy. Docelowo obowi\u0105zek ten ma zosta\u0107 rozszerzony na kolejne grupy podatnik\u00f3w \u2013 w tym \u015brednie i ma\u0142e przedsi\u0119biorstwa \u2013 w kolejnych latach.<\/p>\n\n  <p>Dla firm obj\u0119tych nowym obowi\u0105zkiem kluczowe jest zapewnienie zgodno\u015bci system\u00f3w ksi\u0119gowych z wymaganiami technicznymi Ministerstwa Finans\u00f3w. Oznacza to konieczno\u015b\u0107 inwestycji w odpowiednie oprogramowanie, szkolenia personelu oraz dok\u0142adne przygotowanie do nowej formy raportowania. Wdro\u017cenie JPK_CIT wymaga r\u00f3wnie\u017c \u015bcis\u0142ej wsp\u00f3\u0142pracy dzia\u0142\u00f3w ksi\u0119gowo\u015bci, IT i compliance.<\/p>\n\n  <p>Chocia\u017c nowe przepisy mog\u0105 pocz\u0105tkowo wi\u0105za\u0107 si\u0119 z dodatkowymi kosztami i obowi\u0105zkami, docelowo maj\u0105 przynie\u015b\u0107 korzy\u015bci w postaci uproszczenia procedur kontrolnych i wi\u0119kszej przejrzysto\u015bci finansowej. Eksperci podatkowi podkre\u015blaj\u0105, \u017ce rzetelne przygotowanie do JPK_CIT to dzi\u015b priorytet dla najwi\u0119kszych firm dzia\u0142aj\u0105cych na polskim rynku.<\/p>\n<\/body>\n<\/html>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-253b53c elementor-section-boxed elementor-section-gap-beside-yes elementor-section-height-default elementor-section-height-default elementor-section-column-vertical-align-stretch\" data-id=\"253b53c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f50f743\" data-id=\"f50f743\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92bd381 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"92bd381\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c452f7 elementor-section-boxed elementor-section-gap-beside-yes elementor-section-height-default elementor-section-height-default elementor-section-column-vertical-align-stretch\" data-id=\"0c452f7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b077df5\" data-id=\"b077df5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-717c875 elementor-widget elementor-widget-spacer\" data-id=\"717c875\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>JPK_CIT \u2013 nowy obowi\u0105zek sprawozdawczy dla du\u017cych firm od 2025 roku JPK_CIT \u2013 nowy obowi\u0105zek sprawozdawczy dla du\u017cych firm od 2025 roku Od 1 stycznia 2025 roku najwi\u0119ksi podatnicy podatku dochodowego od os\u00f3b prawnych (CIT) s\u0105 zobowi\u0105zani do prowadzenia ksi\u0105g rachunkowych w formie elektronicznej oraz do przekazywania ich do urz\u0119d\u00f3w skarbowych w formacie Jednolitego Pliku [&hellip;]<\/p>\n","protected":false},"author":48,"featured_media":12370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[381],"tags":[],"class_list":["post-28696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-komunikat-mf"],"featured_media_url":"https:\/\/trybut.net.pl\/wp-content\/uploads\/2023\/08\/k2.jpg","_links":{"self":[{"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/posts\/28696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/users\/48"}],"replies":[{"embeddable":true,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=28696"}],"version-history":[{"count":4,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/posts\/28696\/revisions"}],"predecessor-version":[{"id":28700,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/posts\/28696\/revisions\/28700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=\/wp\/v2\/media\/12370"}],"wp:attachment":[{"href":"https:\/\/trybut.net.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trybut.net.pl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}