Preparation of Polish Localization Data Structure for JPK_KR_PD and JPK_ST File Reporting

In accordance with the provisions of the so-called Polish Deal Act dated January 1, 2025, a new reporting obligation will be introduced. The obligation is referred to by the working name JPK CIT. As part of the project that is currently being consulted, it has been assumed that JPK CIT would consist of two files:

• JPK_KR_PD (the current JPK_KR (accounting books) file structure extended with the Income Tax section ),
• the JPK_ST (fixed assets) file,
• G/L account tags - G/L account tags can be assigmed from the dictionary of the G/L account that is used to post transactions.

As part of the functionality, data structures will be developed to allow the correct preparation of data in the system for export into the JPK_KR_PD and JPK_ST file, in particular for: the Dziennik, Zestawienie obrotów i sald sections and G/L account tags.

Due to the new reporting requirements of the so-called JPK CIT, some companies will probably have to prepare a new account schedule structure in order to correctly export the required data into the JPK_KR_PD and JPK_ST files.

To ensure that ooperations are properly recorded for the JPK_KR_PD report (the Journal section), a new Transaction Register structure will be created. Transaction numbers that are created automatcally for each posted operation will be used as table primay keys. In addition, the new table will strore all attributes of the Journal section that are required in the JPK_KR_PD schema, including continous operation numbering in the financial year. To streamline the process of generating the file, at the end of the year the records in this table will be updated on an ongoing basis while posting operations. Due to the fact that an additional schema will be used and a global system transaction number will be used as a primary key, it will be possible to restore table records starting from the beginning of the current financial year.