1. Localizations for Poland Implementation Guide
  2. Mapping JPK Elements to Document Types

Mapping JPK Elements to Document Types

Access the JPK Element Mapping Details form.

JPK Element

The system populates this field with the name of a JPK element. Values are:

  • K_25, K_26: Net taxable amount for import of goods subject to settlement in accordance with Article 33a of the VAT Act

  • K_27, K_28: Net taxable amount for import of services, excluding services acquired from VAT taxpayers to whom Article 28b does not apply

  • K_29, K_30: Net taxable amount for import of services acquired from VAT taxpayers to whom Article 28b of the Act applies

  • K_31: Net taxable amount for supply of goods and services, where the purchaser is the taxpayer in accordance with Article 17 Section 1 Item 7 or 8 of the Act (this information is provided by the supplier)

  • K_32, K_33: Net taxable amount for supply of goods, where the purchaser is the taxpayer in accordance with Article 17 Section 1 Item 5 of the Act (this information is provided by the purchaser)

  • K_34, K_35: Net taxable amount for supply of goods and services, where the purchaser is the taxpayer in accordance with Article 17 Section 1 Item 7 or 8 of the Act (this information is provided by the purchaser)

  • K_36: Taxable amount for goods and services covered by the stock-taking proceeding, referred to in Article 14 Section 5 of the Act

  • K_37: Reimbursement of deducted amount spent on the purchase of cash registers, referred to in Article 111 Section 6 of the Act

  • K_38: Taxable amount paid for intracommunity acquisition of means of transport indicated in Item 24, paid within the deadline established in Article 103 Section 3, and with reference to Section 4 of the Act

  • K_39: Amount of output VAT paid in respect of intracommunity acquisition of petrol or gasoline accordingly to Article 103 Section 5a and 5b of the VAT Act

  • K_48: Input tax correction in respect of other acquisitions

JPK Structure

The system populates this field with the name of the JPK structure that is mapped to the JPK element.

Document Type

Enter a value that exists in the Document Type UDC table (00/DT) that identifies the origin and purpose of the transaction.