How to prepare data for JPK_ST_KR? Discussion of fields from the SAP user perspective

July 10, 2026 Facebook LinkedIn

JPK

With the introduction of the reporting obligation JPK CIT, companies must also prepare a file JPK_ST_KR, covering data concerning fixed assets and intangible assets. Although many organizations focus on simply generating the file, in practice the success of the entire process primarily depends on the quality of data stored in the ERP system. 

In the SAP environment, information required by the JPK_ST_KR structure comes from various areas related to fixed asset records, depreciation, and documents confirming acquisition, modernization, and liquidation of assets.  

This means that preparation for reporting does not start at the moment of running the program generating the JPK file, but much earlier – at the stage of record keeping already during the year. 

This article presents all fields used in the JPK_ST_KR structure and explains their meaning from the perspective of an SAP user responsible for preparing data for reporting. 

Why is correct data preparation in SAP so important? 

Preparing data for JPK_ST_KR is not only about filling in mandatory fields required by the logical structure. Equally important is the consistency of information recorded in the fixed asset register and its compliance with accounting documentation and the company's accounting policy. 

In practice, errors most often occur even before generating the file. Incomplete basic fixed asset data, lack of information about the depreciation method, incorrect designation of the acquisition method, or inconsistencies between the register and accounting documents may result in the need to prepare the report again. 

Therefore, the JPK_ST_KR implementation process should start with analyzing the quality of data in SAP, not with the file generation process itself. 

Some fields in the JPK ST_KR structure use mandatory dictionaries – a full discussion can be found in the article “JPK ST_KR Dictionaries – mandatory values, mapping in SAP, and common errors.”

What data is required in JPK_ST_KR? 

Section ST_KR includes information describing the entire life cycle of a fixed asset – from acquisition or production, through depreciation and value changes, up to removal from the register. 

The table below presents the main groups of information required during reporting. 

Fixed asset identification data 

Inventory number 

JPK_ST_KR field: E_1 

The inventory number is the primary identifier of a fixed asset or intangible asset. It enables unambiguous linking of data transmitted in the JPK_ST_KR file with the records maintained by the company. 

The number should be unique and consistent with accounting documentation and fixed asset records. In case of data migration or SAP system consolidation, it is also worth verifying whether duplicates or inactive numbers exist. 

Where can the user find this data in SAP? 

This information is available in the fixed asset master record accessible via transaction AS03. 

Fixed asset acquisition date 

JPK_ST_KR field: E_2 

This field specifies the acquisition or production date of the fixed asset. This information is crucial for correctly determining the moment the asset is recorded in the tax register and for subsequent depreciation calculation. 

When preparing data, it is worth verifying the date's consistency with source documentation and ensuring it has been correctly transferred to the fixed asset master record. 

Where can the user find this data in SAP? 

In the fixed asset master data available in transaction AS03. 

What should an SAP user check? 

• Has the acquisition date been filled in correctly?  

• Does it correspond to the purchase or production document?  

Acquisition date of intangible assets 

JPK_ST_KR field: E_3 

This field concerns intangible assets and completed development works. It indicates the date of their acquisition or completion of the production process. 

For organizations keeping records of both fixed assets and intangible assets, it is important to correctly distinguish between the two asset groups and ensure completeness of data used during reporting. 

In SAP, fixed assets and intangible assets are primarily distinguished by the fixed asset class. 

What should an SAP user check? 

• Do intangible assets have an assigned fixed asset class? 

• Has the asset been correctly classified as an intangible asset?  

Date of commissioning 

JPK_ST_KR field: E_4 

The commissioning date defines the moment from which the fixed asset or intangible asset starts being used in the company's operations. It is one of the most important pieces of information affecting the start of depreciation. 

This date should not be equated with the purchase date. In practice, there may be a period between acquisition and commissioning related to assembly, start-up, or completion of the investment. 

What should an SAP user check? 

• Has the commissioning date been filled in?  

• There are cases where the commissioning date differs from the acquisition date. 

Fixed asset acceptance document 

JPK_ST_KR field: E_5 

The fixed asset acceptance document confirms the asset's entry into the records. Usually, it is an OT document or another document valid in the company that confirms the completion of the investment process and the start of asset use. 

The document number allows linking information transmitted in JPK_ST_KR with the company's source documentation. In case of audits or inspections, it enables quick reconstruction of the fixed asset's history. 

Where can the user find this data in SAP? 

This information is available in fixed asset acceptance documents and in transaction AW01 – Asset Explorer. 

What should an SAP user check? 

• Has the document number been filled in?  

• Does the document correspond to the fixed asset shown in the register?  

• Is the data consistent with accounting documentation? 

Type of acquisition document 

JPK_ST_KR field: E_6 

This field specifies the document that is the basis for acquisition or production of the fixed asset. The value transmitted in the JPK_ST_KR file should comply with the dictionary defined by the Ministry of Finance. 

Where can the user find this data in SAP? 

Information comes from purchase documents, investment documents, or fixed asset acceptance documents in transaction FB03. 

What should an SAP user check? 

• Has the document type been correctly specified?  

• Has mapping to JPK_ST_KR dictionary codes been developed?  

• Have all used document types been included during implementation? 

Name of fixed asset or intangible asset 

JPK_ST_KR field: E_7 

The name of the fixed asset or intangible asset should allow unambiguous identification of the asset. Although this field is descriptive, its correct completion facilitates data analysis and later clarification of any discrepancies. 

It is worth ensuring consistent naming used throughout the organization. This way, reports prepared in subsequent periods will be more readable both for SAP users and data analysts. 

Where can the user find this data in SAP? 

Information is found in the fixed asset master record in transaction AS03. 

What should an SAP user check? 

• Has the name been filled in Polish? 

• Does it unambiguously identify the fixed asset?  

KŚT symbol 

JPK_ST_KR field: E_8 

The Fixed Assets Classification Symbol (KŚT) specifies the group to which the fixed asset has been assigned. This information is important both for tax records and for correctly determining depreciation rules. 

For intangible assets, this field is usually not filled. The element can therefore be completely omitted in the XML if the KŚT symbol does not apply to the asset or is not available. 

Where can the user find this data in SAP? 

The information is available in the basic data of the fixed asset in transaction AS03 as the National Classification Code. 

What should an SAP user check? 

• Has the KŚT symbol been assigned? 

• Is the classification consistent with the company's documentation?  

• Are there any fixed assets without an assigned KŚT symbol? 

Depreciation Method 

JPK_ST_KR field: E_9 

The depreciation method defines how depreciation charges are calculated for a fixed asset or intangible asset. In the JPK_ST_KR structure, values from the official Ministry of Finance dictionary are used, so data recorded in SAP often require appropriate mapping. 

This is one of the fields that has the greatest impact on reporting accuracy. Mapping errors may result in discrepancies between the data submitted in the JPK_ST_KR file and the maintained records. 

Where can the user find this data in SAP? 

The depreciation method is derived from the asset's depreciation data and the assigned depreciation key (transaction AS03, depreciation areas tab). 

What should an SAP user check? 

• Has a depreciation key been assigned for each fixed asset?  

• Has the mapping of depreciation methods been verified?  

• Has the mapping to codes compliant with JPK_ST_KR requirements been agreed upon?  

Depreciation Rate 

JPK_ST_KR field: E_10 

This field specifies the depreciation rate used when calculating depreciation charges. Depending on the adopted rules, this may be the rate resulting from applicable regulations or an individual rate. 

Before generating the file, it is worth verifying the compliance of rates recorded in SAP with the applicable accounting policy and depreciation rules used in the company. 
 
The actual calculation method in SAP results from the configuration of the depreciation key, which may include linear, declining balance, multi-level methods, or a rate dependent on the usage period. SAP stores depreciation conditions separately for each depreciation area. 

Where can the user find this data in SAP? 

Information is found in the asset's depreciation data (transaction AW01N, planned values). 

What should an SAP user check? 

• Has the depreciation rate been completed?  

• Does it correspond to the adopted depreciation rules?  

• Have changes in rates been correctly reflected in the system? 

JPK_ST_KR field: E_11 

This field is used to show the depreciation rate applied by the taxpayer if it differs from the basic rate resulting from the depreciation rates list. It is an optional field used only when the company applies an individual depreciation rate.  

In practice, most fixed assets use the basic depreciation rate. However, if it has been changed according to applicable regulations, it is necessary to ensure this information is correctly reflected in the SAP system. 

What should an SAP user check? 

• whether an individual depreciation rate was applied,  

• whether the changed rate was correctly recorded in SAP 

Tax Initial Value 

JPK_ST_KR field: E_12 

The tax initial value forms the basis for calculating tax depreciation. It is one of the most important pieces of information submitted in JPK_ST_KR because it affects all subsequent calculations related to depreciation charges. 

In the SAP environment, this value results from the fixed asset records and should be consistent with documents confirming its acquisition or production. 

What should an SAP user check? 

• is the initial value consistent with the records, 

• have all costs increasing the asset's value been included,  

Updated Tax Initial Value 

JPK_ST_KR field: E_13 

This field is used when updating the initial value according to tax regulations. It does not apply to all companies, so in many cases it remains unfilled.  

If the organization has updated the asset's value, it is worth ensuring that the changes are correctly reflected in the data used for reporting. 

What should an SAP user check? 

• has the value update been performed,  

• have the changes been correctly recorded in SAP, 

• do the values comply with applicable tax rules. 

Updated Amount of Tax Depreciation Charges 

JPK_ST_KR field: E_14 

This field shows the value of depreciation charges after updating the asset's value. It applies only to cases where an update was made according to applicable regulations.  

In most companies, this field will be used sporadically, but it should be included in the data mapping analysis during implementation. 

Change in Tax Initial Value 

JPK_ST_KR field: E_15 

During the use of a fixed asset, its initial value may increase or decrease, for example due to modernization, expansion, or partial liquidation. Field E_15 is used to show such changes if they do not result from the update described in fields E_13 and E_14. 

For SAP users, this means checking whether all value changes have been properly recorded in the fixed asset records. 

What should an SAP user check? 

• have all value increases been posted, 

• have value decreases been properly documented,  

• are the changes consistent with the asset's history. 

Amount of Depreciation Charges Before Starting Records 

JPK_ST_KR field: E_16 

This field is used in special cases defined by tax regulations and allows showing depreciation charges calculated before starting records in the current scope.  

In practice, it mainly concerns situations related to continuing depreciation or changing the method of record keeping. 

Depreciation Charge Frequency 

JPK_ST_KR field: E_17 

This field specifies the frequency of depreciation charges. The JPK_ST_KR structure uses a dictionary of values including monthly, quarterly, annual, one-time, seasonal charges, and other cases defined by the Ministry of Finance.  

In organizations using SAP, the frequency of charges results from the depreciation configuration and should comply with the adopted accounting policy and tax rules. 

What should an SAP user check? 

• does the charge frequency correspond to the depreciation configuration,  

• has the correct mapping of values to JPK codes been applied, 

• are there no fixed assets without a specified charge frequency. 

Depreciation Charge Not Constituting Tax-Deductible Cost 

JPK_ST_KR field: E_18 

Not all depreciation charges constitute tax-deductible costs. Field E_18 allows showing the portion of charges that, according to tax regulations, cannot be included in tax costs. 
 
Besides vehicles, this field may also concern other cases where regulations exclude part or all depreciation from costs, e.g., assets used partially outside business activity, expenses refunded to the taxpayer, or other statutory exclusions. 

Before preparing the report, it is worth verifying whether such cases occur in the company and whether they have been properly recorded in the records. 

Total Depreciation Charges for the Tax Year 

JPK_ST_KR field: E_19 

This field shows the total value of depreciation charges made in the reported tax or fiscal year. It is one of the basic pieces of information used during fixed asset record analysis. 

The value should be consistent with depreciation reports generated in SAP and accounting entries. 

Cumulative Depreciation Charges 

JPK_ST_KR field: E_20 

This field includes the sum of all depreciation charges calculated from the start of asset depreciation to the end of the reported period. This data allows determining the degree of asset amortization and verifying the correctness of depreciation calculations.  

Before generating JPK_ST_KR, it is worth ensuring that the cumulative value is consistent with the depreciation history maintained in SAP and does not contain discrepancies resulting from corrections or data migration. 

Accounting Data of the Fixed Asset 

After presenting tax data, the JPK_ST_KR structure moves to accounting information. Although some values may be similar to tax data, in practice companies often apply different rules for balance sheet and tax depreciation. Therefore, fields from E_21 to E_27 should be analyzed independently from the tax part.  

Accounting Initial Value 

JPK_ST_KR field: E_21 

This field shows the initial value of the fixed asset or intangible asset for accounting purposes. It is the starting point for calculating balance sheet depreciation and is one of the basic pieces of information used during fixed asset record keeping.  

In many companies, the accounting value is consistent with the tax value, but this is not a rule. Differences may result, among others, from different valuation rules or subsequent changes affecting only accounting books. 

What should an SAP user check? 

• whether the book value corresponds to the records in the fixed assets register,  

• whether the correct initial value has been taken into account,  

• whether there are no differences between the book value and tax value requiring explanation. 

Updated initial book value 

JPK_ST_KR field: E_22 

This field is used in the case of updating the initial value in accordance with the Accounting Act regulations. It is an optional field and applies only to enterprises that have updated the value of a fixed asset.  

Before preparing the report, it is worth verifying whether the update has been correctly reflected in the records and corresponds to the accounting entries. 

Updated amount of depreciation or amortization write-offs 

JPK_ST_KR field: E_23 

This field includes the value of depreciation or amortization write-offs after updating the value of the fixed asset. These data are reported only in cases provided for by accounting regulations.  

In practice, most organizations do not use this field on a daily basis, but when preparing a solution for JPK_ST_KR, it is worth including it in the analysis and reporting tests. 

Change in initial book value 

JPK_ST_KR field: E_24 

During the use of a fixed asset, its book value may change, for example due to modernization, expansion, or partial liquidation. Field E_24 is used to report such changes in the initial value for accounting purposes.  

For the SAP user, it is primarily important to check whether all operations affecting the value of the fixed asset have been properly posted and reflected in the records. 

Book depreciation rate 

JPK_ST_KR fields: E_25A and E_25B 

The JPK_ST_KR structure allows for reporting the book depreciation rate both as a percentage and – in certain cases – as an amount. This information describes the depreciation principles applied for balance sheet purposes.  

Since enterprises often apply different tax and book depreciation rates, it is worth verifying whether both areas have been correctly configured and whether the data submitted to the report correspond to the adopted accounting policy. 

What should an SAP user check? 

• whether the book depreciation rates are current,  

• whether the data presented in the report correspond to the accounting policy.  

Total book depreciation write-offs for the year 

JPK_ST_KR field: E_26 

This field presents the value of depreciation write-offs made for accounting purposes in the reported year. These data allow comparison of balance sheet depreciation with tax depreciation and analysis of possible differences between the two records. 

Total accumulated book depreciation write-offs 

JPK_ST_KR field: E_27 

This field includes the total value of all depreciation write-offs charged for accounting purposes from the start of depreciation of the fixed asset. These data reflect the level of amortization of the fixed asset in the accounting books. 

Before generating the JPK_ST_KR file, it is worth comparing the values shown in the report with depreciation reports available in SAP to eliminate possible discrepancies. 

Information on liquidation or disposal of a fixed asset 

The last group of fields concerns situations where a fixed asset has been sold, liquidated, or withdrawn from use. This information allows the tax administration to track the full life cycle of the fixed asset – from its acceptance into records to the end of its use.  

Date of removal from records 

JPK_ST_KR field: E_28 

This field indicates the date of removal of the fixed asset from the records. It is filled in only in the case of termination of use of the asset (AS03, deactivation date). 

Reason for removal from records 

JPK_ST_KR field: E_29 

This field specifies the reason for removing the fixed asset from the records. The JPK_ST_KR structure provides appropriate codes for sale, liquidation, and other forms of termination of use of the fixed asset.  

Before generating the report, mapping should be performed and it should be ensured that the reason for removal has been correctly assigned and corresponds to source documents. 

Document number confirming removal 

JPK_ST_KR field: E_30 

This field contains the number of the document that is the basis for removing the fixed asset from the records. This may include, among others, a sales document, liquidation document, or another internal document used in the enterprise. 

Invoice identification number in KSeF 

JPK_ST_KR field: E_31 

If the acquisition of the fixed asset was documented by an invoice issued in the National e-Invoice System (KSeF), the JPK_ST_KR structure can indicate the number identifying this invoice. The field may occur multiple times, allowing the fixed asset to be linked to more than one invoice.  

Reclassification of fixed asset 

JPK_ST_KR field: E_32 

The last field of the JPK_ST_KR structure indicates whether during the tax or financial year there was a change in the classification of the fixed asset according to the Classification of Fixed Assets (KŚT). The field takes one of two values: 1 – YES or 2 – NO.  

A change in classification may affect the way data is presented and the analysis conducted by tax authorities. Therefore, before generating the report, it is worth verifying whether all classification changes have been properly recorded in the SAP system. 

What should an SAP user check? 

• whether a KŚT classification change was made in the reported period,  

• whether the change was properly documented in SAP,  

• whether the data in the records correspond to the current classification of the fixed asset. 

Preparing JPK_ST_KR is a business and technology project 

Successful implementation of JPK_ST_KR requires cooperation between finance, tax departments, and SAP teams. Besides correct solution configuration, data quality analysis, mapping preparation, and testing before reporting are equally important. 

We Haergi we support enterprises at every stage of preparation for JPK CIT – from requirements analysis, through SAP solution implementation, to testing and production launch. 

If you want to check whether your SAP system is ready to report JPK_KR_PD and JPK_ST_KR, contact our team. 

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