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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 ) and
  • the JPK_ST (fixed assets) file.

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.