Generate the JPK_ST_KR Asset Section

Use the revised format of the audit file for Poland called JPK_CIT to generate the JPK_ST_KR asset section. The Polish Ministry of Finance has a mandate to use the JPK_CIT format with asset register information for transactions corresponding to calendar year 2026 and later.

Overview

This is a new section of JPK reporting that includes asset information from both accounting and tax asset books for the same asset records. The new report follows the tax authorities provided XML schema for each asset and is supposed to run yearly for submission to the Tax authorities with the new JPK Accounting report under the JPK_CIT.

You must use the same scheduled process used for JPK Accounting to create the new JPK_ST report, by providing the Asset book information required on all three of the newly added parameters of the report.

• Corporate Asset Book

• Accounting Asset Book

• Tax Asset Book

You must provide a value to all above parameters to get the JPK_ST report. If you do not provide any asset information, you will get only the JPK_PD Accounting file of the JPK_CIT report.

You can use these scenarios:

1. Corporate Asset Book = Accounting Book if Primary Ledger is used for Poland:
   • Tax Asset Book = Tax / Fiscal Book assigned to a secondary ledger set for tax purposes.
2. Primary Ledger Global and USD - Corporate Book in USD:
   • Tax Book linked to secondary ledger (PL and PLN) for PL Accounting purposes.
   • Second Tax book linked to different secondary ledger (again PL and PLN) for income tax purposes.

The new report provides assets information from both Accounting and Tax book perspectives and extracts it in an independent JPK_ST_KR section of the JPK report. A tax asset book (or books, depending on the implementation) must be created and linked to the corporate book used for Primary ledger.

Follow these steps:

1. Enter all asset acquisitions through Payables so that there is a link to the invoice used to purchase the asset, to be extracted in the JPK file.
2. Enter the Invoice number in the retirement screen during an Asset sale so that it can also be used in JPK.
3. Extract the KSeF number on that document when the feature is enabled.

Run the Report

You must add values to the new JPK_ST_KR lookup used for a GDF on Asset additions to run the report. JPK_ST_KR lookup for the CODE KST 2016 is provided by the tax authorities for each asset: ORA_JEPL_ASSET_KST_NUMBER.

The codes to be added are 3 digit codes as follows:

• 1st digit: Group
• 2nd digit: Subgroup
• 3rd digit: Type

You must also add these GDF values on all asset transactions during FY 2026 so that they will be available for extraction in January 2027:

• Under Asset Addition: Type of Purchase Document and KST code.
• Under Depreciation Method: Depreciation Method for Poland.
• During a Retirement transaction: Enter the reason for the Retirement.

Follow these steps:

1. You can assign the first two GDFs after executing the actions but you can enter the Retirement reason only during the actual retirement action.
2. All required new GDFs are seeded with new parameters for the Asset books in the Scheduled Process Parameters page and no additional setup is required.
3. You must enter GDFs for the Asset purchase document and KST values for each active asset. You must also add the GDF on all the depreciation methods used for both Accounting and Tax asset books, and for all the different asset categories.
4. For all retirements after January 1st 2026, you must enter the retirement reason GDF during the retirement transaction. This information will be used by the JPK_ST when it runs in 2027 to fill the mandatory values for the given actions.
5. For Retirement: You must add the retirement reason GDF the time the asset is retired.

This table displays the JPK_KR_PD elements with mapping and detailed information:

JPK_KR_PD Element	Description	Mapping and Detailed Information
Naglowek (Header)
KodFormularza	From Code	Hardcoded Value
WariantFormularza	Form Version	Hardcoded Value
CelZlozenia	Submission purpose	Hardcoded Value – Set to 1 for New Submission of JPK. In case of a correction, you must manually set this to 2.
DataWytworzeniaJPK	JPK_ST file creation date and time	System Date when running the report.
RokDataOd	Start date of Financial Year	Date from the From period Parameter of the JPK process to identify the Fiscal Year for the Accounting Book.
RokDataDo	End date of Financial Year	Date from the From period Parameter of the JPK process to identify the Fiscal Year for the Accounting Book.
RokPdDataOd	Start date of Financial Year	Date from the From period parameter of the JPK process to identify the Fiscal Year for the Tax Book.
RokPdDataDo	End date of Financial Year	Date from the From period parameter of the JPK process to identify the Fiscal Year for the Tax Book.
DomyslnyKodWaluty	Currency code	As in the current JPK Accounting report.