General partnerships with mixed composition (i.e., those in which the partners are not exclusively natural persons), in order not to become a “CIT taxpayer,” should remember to file CIT-15J information before the beginning of each year. In cases where the fiscal year coincides with the calendar year, the information must be filed by the end of December.

• The CIT-15J declaration is a declaration filed as information about income tax taxpayers holding, directly or through entities that are not income tax taxpayers, rights to participate in the profit of a general partnership.
• The CIT-15J declaration is filed by general partnerships having their registered office or management on the territory of the Republic of Poland, if the partners of the general partnership are not exclusively natural persons.
• CIT-15J may be submitted both in paper form and electronically through the e-Deklaracje system. In 2024, the CIT-15J information with index 2 is in effect. CIT-15J information must be filed each time before the beginning of the fiscal year, even in cases where the composition of the general partnership’s partners and their rights to participate do not change.
• In the event of failure to fulfill the information obligation before the end of the fiscal year, a general partnership with mixed partner composition, according to tax authorities, will automatically obtain CIT taxpayer status.