Starting from January 1, 2025, companies meeting specific conditions will be required to maintain their accounting records exclusively in electronic form.

Person reviewing financial documents

This obligation will initially apply to CIT taxpayers with revenue exceeding 50 million euros in the previous fiscal year, as well as tax capital groups. A brochure has been published outlining the required logical structure for the accounting book JPK_KR_PD and the fixed assets register. Companies will be required to maintain their accounting records using […]