Introduction

Comply with the draft regulation that was published introducing two new logical structures—JPK_KR_PD and JPK_ST_KR (collectively referred to as JPK_PD) that have replaced the JPK_KR file.

The dates for the mandatory submission for the JPK_PD schemas are as follows:

• 19-Feb-2026: the Ministry of Finance published in the Dziennik Ustaw (Dz.U. 2026, poz. 188) the deadline postponement for submitting the JPK accounting books.
• This regulation extends the deadline for sending JPK_CIT (technically the JPK_KR_PD node) from the 3rd month after year‑end to the 7th month after year‑end; for taxpayers whose tax year is the same as the calendar year, the first deadline moves from 31-Mar-2026 to 31-Jul-2026.
• Currently the regulatory deadline for the JPK_ST_KR, remains as Jan 2027.

The mandatory JPK_KR_PD schema updates will be implemented regardless of whether they are optional for the first year of implementation, based on the user/corporate accounting policy.

The JPK_ST_KR schema that functions as an asset register will be scoped for a later release during 2026. The JPK_ST_KR structure contains records of fixed assets and intangible assets (such as initial value, depreciation method and rate, date of commissioning). It will include information for determining the document type, the KSeF number identifying the invoice serving as evidence of disposal (not yet enabled), and the taxpayer's contractor's NIP number for purchasing a fixed asset or intangible asset.

Though these two new sections of the new JPK_PD file will be released in different release dates in 2026, the requirements for both elements are defined in this section.