1. Using Financials for EMEA
  2. JPK Accounting File Format Update for Poland

JPK Accounting File Format Update for Poland

Comply with the Polish Ministry of Finance mandate to use JPK_CIT format for generating JPK Accounting file to report accounting transactions taking place in 2025 and beyond.

Compliance with the new legal requirements for the JPK Accounting Report for Poland starts from January 1st, 2026 for reporting accounting data in fiscal year 2025.

Here are some elements that require new setups:

  • Third Party Information: This includes information about the Customer and Supplier ID, their country codes and their Tax registration numbers (TRN). All elements are available in the system and are included in the new XML format.
    Note: For the third party information required, make sure you define the Tax registration number at the Customer site level, including the 2-letter country prefix. The application uses the first 2 letters for the country code and the rest of the TRN for the TRN xml tag.
  • Account Classification: This includes new lookups that handle new elements that are not included in the current Account Hierarchy structure for JPK. These lookups map the actual accounts to the standard values given by the tax authorities (S_12_1 to S_12_3). The natural accounts were listed only at the child level previously. The report with the new format lists all levels (parent and child) of the accounts. The account lookup for the mandatory S_12_1 classification also includes the required Legal Entity classification of a given industry type based on the values of ZOiS1 to ZOiS8 provided by the Tax authorities. The steps required for the setup are listed below.
  • Tax Block: This node collectively displays differences between the balance sheet and tax results, listed under these categories:
    • K_1: Tax-exempt income.
    • K_2: Non-taxable income in the current year.
    • K_3: Revenues subject to taxation in the current year, recorded in the accounts of previous years.
    • K_4: Costs that are not deductible for tax.
    • K_5: Costs not recognized as tax deductible costs of obtaining income in the current year.
    • K_6: Costs recognized as costs of obtaining income in the current year, recorded in the books of previous years.
    • K_7: Taxable income not recognized in the accounting books.
    • K_8: Costs considered as PURCHASES not included in the accounting books.

The values for these tags are provided by another lookup where you can define the exact amount for each tax element, based on your internal or external calculations to identify the exact tax liabilities.