JPK Extract - Accounting Books
This section provides the details about Data Mapping and JPK Extract for JPK Accounting Book. The JPK Accounting Books includes these sections.
Header Section
This table lists the Header XML tags generated as a part of the XML file and relative description of the tags.
| JPK Structure | JPK Element | JPK Element Description | Opis Elementu JPK | Mapping |
|---|---|---|---|---|
| Naglowek | KodFormularza |
Identification of the JPK Section JPK_KR – for Accounting Books |
Wersja JPK | Hardcoded Fixed value: “JPK_KR" |
| Naglowek | WariantFormularza | XML Schema Version Depends on the XSD file version. For the initial release, '1' for Accounting Books. | Wersja schematu XML | Hardcoded Fixed Value “1” |
| Naglowek | CelZlożenia |
Purpose of the declaration. ‘1’ - means first declaration submission |
Określenie celu złożenia JPK |
Hardcoded Fixed Value 1:
|
| Naglowek | Data Wytworzenia JPK | JPK creation date and time | Data I czas wytworzenia JPK | Submission date and time from Sysdate |
| Naglowek | Data Od | The start date for the reporting period covered by the JPK | Data początkowa okresu którego dotyczy JPK | Retrieval of start date from the ”From Tax Period” parameter |
| Naglowek | DataDo | The end date for the reporting period covered by the JPK | Data końcowa okresu którego dotyczy JPK | Retrieval of end date from the ”To Tax Period” parameter |
| Naglowek | DomyslnyKodWaluty | Default currency code. Obsolete in JPK_VAT from Jan 2018 Three letter Currency Code (ISO 4217) of local currency which is the default for the JPK (Ledger Currency) |
Trzyliterowy kod lokalnej waluty (ISO-4217) domyślny dla wytworzonego JPK | Retrieve ledger currency code |
| Naglowek | KodUrzedu |
Tax Authority code/name Obsolete in JPK_VAT from Jan 2018 |
Kod Urzędu Skarbowego | Entered in the submission parameters. |
| Naglowek | LE Address e-mail for correspondence with Tax Office | |||
| Naglowek | NazwaSystemu |
System Name New field from Jan-2018. Contains system name |
‘Oracle Fusion..followed by ‘major’ Release number for example 13 | |
| IdentyfikatorPodmiotu | NIP | Tax Registration Number of the reporting Legal Entity (tax law) | NIP podmiotu którego dotyczy JPK |
Legal Entity Tax Registration Number Manage Legal Entities > Legal Entity Identifier For example: Oracle Poland : NIP 527-02-01-490 |
| IdentyfikatorPodmiotu | PelnaNazwa |
Name of the company (Legal Entity) for which JPK is created |
Nazwa podmiotu (imię i nazwisko podatnika) którego dotyczy JPK |
Legal Entity Name Manage Legal Entities > Name |
| IdentyfikatorPodmiotu | REGON | Legal Entity / Company Registration Number (commercial law – statistical registration number) | REGON | Legal Entity Company Registration Number for Statistical
purposes (first party) Manage Legal Registrations > Registration Number of type “REGON”. For example : REGON 11534598 |
| AdresPodmiotu | From Jan-2018 on the whole section with its fields disappears
in JPK_VAT. Stays with no changes in ‘other PK files, for example ‘JPK Invoice Listing’ |
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| AdresPodmiotu | KodKraju | Obsolete in JPK_VAT from Jan-2018 Address: Country | Kraj | Polish specific format will be defined under the Polish
Postal Address Format. LE Address : Country Code (PL) |
| AdresPodmiotu | Wojewodztwo | Obsolete in JPK_VAT from Jan-2018 Address: Region | Województwo | LE Address : State |
| AdresPodmiotu | Powiat | Obsolete in JPK_VAT from Jan-2018 Address: District | Powiat | LE Address : County |
| AdresPodmiotu | Gmina | Obsolete in JPK_VAT from Jan-2018 Address: Commune | Gmina | LE Address : Province |
| AdresPodmiotu | Ulica | Obsolete in JPK_VAT from Jan-2018 Address: Street Name | Nazwa ulicy | LE Address : Address Line1 |
| AdresPodmiotu | Nr Domu | Obsolete in JPK_VAT from Jan-2018 Address: Building number | Nr budynku | LE Address : Building (Street Number) |
| AdresPodmiotu | NrLokalu | Obsolete in JPK_VAT from Jan2018 Address: House/Flat number | Nr lokalu | LE Address : Floor (Apartment Number) |
| AdresPodmiotu | Miejscowosc | Obsolete in JPK_VAT from Jan-2018 Address: City | Nazwa miejscowości | LE Address : City |
| AdresPodmiotu | KodPocztowy | Obsolete in JPK_VAT from Jan-2018 Address: Postal / ZIP Code | Kod pocztowy | LE Address : Postal Code |
| AdresPodmiotu | Poczta | Obsolete in JPK_VAT from Jan-2018 Address: Post office location name | Nazwa / Lokalizacja urzędu pocztowego | LE Address : Address Line2 |
Trial Balance
This table lists the Trial Balance XML tags generated as a part of the XML file and relative description of the tags.
| JPK Structure | JPK Element | JPK Element Description | Opis Elementu JPK | Comment | Mapping |
|---|---|---|---|---|---|
| ZOiS | KodKonta | General Ledger Account Number | dentyfikator konta ostatecznego zapisu (konta pomocniczegodentyfikator konta ostatecznego zapisu (konta pomocniczego lub konta księgi głównej) jeżeli nie jest wymagany zapis na kontach pomocniczychlub konta księgi głównej) jeżeli nie jest wymagany zapis na kontach pomocniczych | Conditional: Full AFF value / Natural Account Value |
Natural Account or AFF If parameter Natural Account or Complete Accounting Flexfield is set to AFF then show full Accounting Flex. If it is set to NATURAL then show Natural Accounts only. |
| ZOiS | OpisKonta | Account code description | Nazwa konta | Natural Account description or AFF Concatenated description | |
| ZOiS | TypKonta | Account Type | Typ konta (bilansowe, pozabilansowe, rozliczeniowe lub wynikowe) | PL: Balance Sheet, off-balance sheet, and Reconciliation, Income | Oracle: Expense, Revenue, Asset, Liability, Equity, to be mapped with the Polish values requested. |
| ZOiS | KodZespolu |
Category for grouping the accounts JA > Typically: the first digit of natural account that reflects the main "Group" (highest level) in BS and P&L reporting. Sample proposal: we may need to derive "Group" of accounts via "Account Level" parameter approach from "General Ledger Journal and Balances Report". Approach will be determined on design level |
Kod zespołu kont wg Wykazu Kont Syntetycznych |
Level1 hierarchy Parent Account defined for JPK purpose; 1 digit. Select the last digit of the relative JPK parent account to differentiate these accounts from the normal Natural Accounts as first digits can be any specific set of characters. CONFIGURATION/DESIGN ASSUMPTION |
|
| ZOiS | OpisZespolu | Description of the grouping accounts | Opis zespołu kont |
Include the description of the Parent account; CONFIGURATION/ DESIGN ASSUMPTION |
|
| ZOiS | KodKategorii |
Category code
JA > Typically: first 3 digits of the natural account that reflects the main "Group" (highest level) in BS and P&L reporting. |
Kod kategorii kont w ramach poszczególnego Zespołu Kont Syntetycznych |
Level3 hierarchy Parent Account defined for JPK purpose; 3 digits. Select the last 3 digits of the relative JPK parent account to differentiate these accounts from the normal Natural Accounts as first 3 digits can be any specific set of characters. CONFIGURATION/ DESIGN ASSUMPTION |
|
| ZOiS | OpisKategorii | Description of the account category | Nazwa kategorii kont | Include the Description of the Parent account. CONFIGURATION/ DESIGN ASSUMPTION |
|
| ZOiS | KodPodkategori i | Subcategory of account code | Kod podkategorii kont w ramach poszczególnej kategorii Zespołu Kont Syntetycznych | Natural Account Segment Value | |
| ZOiS | OpisPodkategor ii | Description of the subcategory of account | Nazwa podkategorii kont | Description of Natural Account Segment Value | |
| ZOiS | Bilans Otwarcia Winien |
Debit balance at the start date of the selection period JA> YTD Debit Balance (as of Start Date) |
Bilans otwarcia po stronie Winien w walucie polskiej | Period Debit beginning balance | |
| ZOiS | Bilans Otwarcia Ma |
Credit balance at the start date of the selection period JA> YTD Credit Balance (as of Start Date) |
Bilans otwarcia po stronie Ma w walucie polskiej | Period Credit beginning balance | |
| ZOiS | ObrotyWinien | Turn-over on the debit side for the selection period | Obroty konta po stronie Winien, w okresie którego dotyczy JPK | JA> TBC What is reported here if parameters go across GL Periods? | Debit Period Activity |
| ZOiS | Obroty Ma | Turn-over on the credit for the selection period | Obroty konta po stronie Ma, w okresie którego dotyczy JPK | JA> TBC What is reported here if parameters go across GL Periods? | Credit Period Activity |
| ZOiS | Obroty Winien Narast | YTD Debit Balance (as of Report End Date) | Obroty konta po stronie Winien, w okresie od otwarcia ksiąg do daty końcowej okresu, którego dotyczy JPK | Period Debit end balance | |
| ZOiS | Obroty Ma Narast | YTD Credit Balance (as of Report End Date) JA> YTD Credit Balance (as of End Date) | Obroty konta po stronie Ma, w okresie od otwarcia ksiąg do daty końcowej okresu, którego dotyczy JPK | See open issue 4.1.1. | Period Credit end balance |
| ZOiS | SaldoWinien |
Balance on the debit side for the selection period PWC: combination of four objects (difference of the turn-over on the debit side and credit side) |
Saldo po stronie Winien w walucie polskiej na datę końcową okresu, którego dotyczy JPK z uwzględnieniem bilansu otwarcia | GL Trial Balance: Net Ending Balance / Debit (Includes Year Beginning Balance / Debit. Check w/report design.) | |
| ZOiS | SaldoMa | Balance on the credit side for the selection period. PWC: combination of four objects (difference of the turn-over on the Credit side and Debit side) |
Saldo po stronie Ma w walucie polskiej na datę końcową okresu, którego dotyczy JPK z uwzlędnieniem bilansu otwarcia | GL Trial Balance: Net Ending Balance / Credit (Includes Year Beginning Balance / Credit. You can check w/report design.) | |
| Dziennik | LpZapisuDziennika | JPK reporting number (position in the JPK report SubSection) | Numer kolejny zapisu dziennika |
Running sequential number within this block (starts at 1 per sub section). CONFIGURATION/DESIGN ASSUMPTION Internal sequence, generated following the order records are printed in the file |
|
| Dziennik | NrZapisuDziennika | Journal : Reporting Sequence Name + Number | Numer zapisu w dzienniku |
Reporting Sequence Name and Number CONFIGURATION/DESIGN ASSUMPTION Reporting Sequence Name and Number, for example from GL Journal Entries Report. |
|
| Dziennik | OpisDziennika | Description of the Journal | Opis dziennika | Journal Header Description | |
| Dziennik | Nr Dowodu Ksiegowego | Subledger Document Number (Invoice Number, Payment, Receipt Number, Journal Number (for GL Journals).... | Numer dowodu księgowego (faktury, PK itp.) |
Subledger: Subledger Document Name and Number that this journal points to. That is, subledger transaction that created the journal (AP, AR, FA, INV, ...). Audit trail. GL Journals: GL Accounting sequence name and GL Accounting sequence number CONFIGURATION/DESIGN ASSUMPTION (Reporting document sequencing to be defined) |
|
| Dziennik | RodzajDowodu | Source document type related to the line | Rodzaj dowodu księgowego (np. faktura, PK, zestawienie, wyciąg bankowy, raport kasowy, raport okresowy z kasy fiskalnej, zamknięcia kont, przeksięgowania techniczne i inne) |
Subledger: Subledger Document Type that this journal points to. That is, subledger document number that created the journal (AP, AR, FA, INV,...) Audit trail. GL Journals: Journal Category CONFIGURATION/DESIGN ASSUMPTION (Subledger Document Category and GL Journal Category to be defined) |
|
| Dziennik | DataOperacji | Actual Sales Date or Purchase Date (Might be different from GL Date.) | Data dokonania operacji gospodarczej (np. data sprzedaży, zakupu) |
Propose default to: GL Date CONFIGURATION/DESIGN ASSUMPTION Some customers may have to change it to Transaction Date.) GL_Journal and where Transaction Date not available GL_Date> AP/AR Transaction_Date (GL_Date must be alternatively extracted for the customer). |
|
| Dziennik | DataDowodu | Journal creation date | Data sporządzenia dowodu księgowego | Direct translation is misleading. From Accounting Law, Date when Subledger Transaction was created/recorded. For AR it could be Transaction Date for AP Internal Recording Date, TBC. |
Subledger Transaction Date. DESIGN ASSUMPTION TO BE MENTIONED IN FEATURE DOCUMENTATION Journal Creation Date |
| Dziennik | DataKsiegowania | Journal Date | Data, pod którą ujęto dowód w księgach | Accounting (for subledger)/ GL Date (for GL) Default Effective Date | Accounting_Date (GL_Date) |
| Dziennik | KodOperatora | User name / ID of the person who created the subledger transaction (more specific : accounting entries) | Dane pozwalające na ustalenie osoby odpowiedzialnej za treść zapisu | User ID of the person that created the subledger transaction or in case of manual gl journals, the user id that created the journal Created_by | |
| Dziennik | OpisOperacji | Description of the transaction | Opis operacji w dzienniku | Subledger Journal Description | Subledger Transaction Header Description. Journal Header description for GL exclusive entries. |
| Dziennik | Dziennik Kwota Operacji | Journal Total Amount | Wartość operacji ujęta w Dzienniku | Journal Total Amount DESIGN ASSUMPTION: We extract the Debit balance. If Debit balance is NULL then we extract the Credit balance. |
|
| DziennikCtrl | LiczbaWierszyDziennika | Number of reported Journals | Liczba wierszy Dziennika | NumberOfEntries | Calculated: Number of reported Journals |
| DziennikCtrl | SumaKwotOperacji | Total Amount of reported Journals JA > Total DziennikKwotaOperacj i (section Dziennik) | Suma wartości kwot operacji - (elementu KwotaOperacji) | Calculated: Total Amount of reported Journals |
General Ledger Account Analysis Section:
This table lists the XML tags generated as a part of the XML file and relative description of the tags.
| JPK Structure | JPK Element | JPK Element Description | Opis Elementu JPK | Comments | Mapping |
|---|---|---|---|---|---|
| KontoZapis | LpZapisu | Position in the JPK report Subsection. | Numer kolejny zapisu konta | Running sequential number within this block (starts at 1 per each sub section) | |
| KontoZapis | NrZapisu |
Journal : Reporting Sequence Name + Number JA> reference to NrZapisuDziennika in subsection Dziennik |
Numer (kod) zapisu na koncie pozwalający na jego powiązanie z zapisem w Dzienniku (identy czny z elementem NrZapisuDziennika) |
Reporting Sequence Name and Number CONFIGURATION/DESIGN ASSUMPTION |
|
| KontoZapis | KodKontaWinien | Debit Account ID | Identyfikator konta zapisu (konta pomocniczego lub konta księgi głównej, jeżeli nie jest wymagany zapis na kontach pomocniczych) dla zapisu po stronie Winien |
Natural account or AFF for Debit entry depending on the parameter. Mutually exclusive with the credit account |
Debit account (Natural account or AFF, depending on the submission parameter indicated) This section lists all journal lines that impacted its balance within the reported period. Account ID is listed here when the journal line balance is Debit (Accounted_DR has a non-zero amount). (like: Accounted_DR column from Global Account Analysis). Otherwise (the journal line has actually the Accounted_CR balance) then null value (zero?) listed here. |
| KontoZapis | KwotaWinien | Amount of transaction on the debit side | Kwota wiersza transakcji po stronie Winien | Journal line level |
Debit Amount (functional currency) Accounted_DR (Global Account Analysis Report data extraction) |
| KontoZapis | KwotaWinienWaluta | Currency Amount of transaction on the debit side entry | Kwota wiersza transakcji po stronie Winien w walucie | Currency debit amount | |
| obcej dla operacji walutowych | Journal_Line: Entered_DR (Global Account Analysis Report data extraction) | ||||
| KontoZapis | KodWalutyWinien | Currency Code for the debit side entry | Kod waluty dla operacji walutowych dla księgowań po stronie Winien | Debit Currency Journal_Line: Entered_Currency (Global Account Analysis Report) | |
| KontoZapis | OpisZapisuWinien | Description of the transaction on the debit side | Opis wiersza transakcji dla zapisu po stronie Winien | Journal Line Description for the debit entry. | Journal line description. If grouping by natural account, the description on the first line We're listing all journal lines, without any grouping here. |
| KontoZapis | KodKontaMa | Credit Account ID | Identyfikator konta zapisu (konta pomocniczego lub konta księgi głównej, jeżeli nie jest wymagany zapis na kontach pomocniczych) dla zapisu po stronie Ma. | Natural account or AFF for Credit entry depending on the parameter. Mutually exclusive with the debit account. |
Credit account (Natural account of AFF, depending on the submission parameter indicated) Account ID is listed here when the journal line balance is Credit (Accounted_CR has a non-zero amount). (like: Accounted_CR column from Global Account Analysis). Otherwise (the journal line has the Accounted_DR balance) then null value (zero?) listed here. |
| KontoZapis | KwotaMa | Amount of transaction on the credit side | Kwota wiersza transakcji po stronie Ma | Credit Amount (functional currency) Accounted_CR (Global Account Analysis Report data extraction). | |
| KontoZapis | KwotaMaWaluta | Currency Amount of transaction on the credit side entry | Kwota wiersza transakcji po stronie Ma w walucie obcej dla operacji walutowych | Currency Credit amount Journal_Line: Entered_CR (Global Account Analysis Report) | |
| KontoZapis | KodWalutyMa | Currency Code for the credit side entry | Kod waluty dla operacji walutowych księgowanych po stronie Ma | Credit Currency Journal_Line:Entered_Currency (Global Account Analysis Report) | |
| KontoZapis | OpisZapisuMa | Description of the transaction on the credit side | Opis wiersza transakcji dla zapisu po stronie Ma | Journal Line Description for the credit line entry. | Journal line description. (All journal lines are listed without any grouping here.) |
| KontoZapis Ctrl | LiczbaWierszy Konto Zapisj | Number of reported journal lines | Liczba zapisów tabeli KontoZapis | Calculated: Number of reported journal lines | |
| KontoZapis Ctrl | SumaWinien | Summary Total of all reported Debit Amounts (KwotaWinien) | Suma wartości wierszy (zapisów) po stronie Winien (elementu KwotaWinien) | Calculated: Summary Total of all reported Debit Amounts (KwotaWinien) | |
| KontoZapis Ctrl | SumaMa | Summary Total of all reported Credit Amounts (KwotaMa) | Suma wartości wierszy (zapisów) po stronie Ma (elementu KwotaMa) | Calculated: Summary Total of all reported Credit Amounts (KwotaMa) |