JPK_ST_KR changes in the taxpayer's fixed asset records
Soon, the largest taxpayers will have to prepare for a revolution in reporting fixed assets and intangible assets. Although the legislator has provided time to implement changes, it is already worth knowing what awaits your company in the near future. JPK new requirements.
JPK_ST_KR is not just another file to generate. It is necessary to verify whether the fixed assets register contains all the information needed to prepare this file. Check what the new obligations are, how to prepare for their implementation, and what to do to avoid surprises when the reporting time finally comes.
From when are the new obligations for fixed assets register
On January 1, 2025, additional reporting obligations were introduced concerning both fixed assets and intangible assets for taxpayers maintaining full accounting.
However, for 2025, a temporary exemption from reporting was provided to allow companies to adapt their financial and accounting systems to the new requirements. This possibility is granted by the Regulation of the Minister of Finance dated December 13, 2024, on exemption from the obligation to submit parts of accounting books under the Corporate Income Tax Act.
This regulation exempts taxpayers from the obligation to submit parts of accounting books concerning fixed assets and intangible assets, i.e., the JPK_ST_KR file, for the tax year starting after December 31, 2024, and ending before January 1, 2026.
This means that the first submission of the JPK ST file will take place only for the 2026 tax year, i.e., at the beginning of 2027. The new JPK-ST-KR file must be generated in XML format and submitted for each financial year to the Ministry of Finance within 3 months of its end.
Every CIT taxpayer should make good use of the time remaining until the first mandatory submission of the JPK ST file, as everything indicates there will be no further postponement of the effective date of these regulations.
Important information regarding the JPK_ST_KR structure
Reporting via JPK_ST_KR files includes the following data:
- type of document confirming acquisition or removal,
- inventory number of the fixed asset,
- date of acquisition or production,
- date of removal from the register,
- depreciation data.
The designation of the type of document confirming the acquisition of a fixed asset or intangible asset must comply with the dictionary provided in the JPK file schema. According to the explanations, the method of acquisition should be marked with one of the following letters:
- N (non-cash contribution),
- D (donation agreement),
- S (sales agreement),
- W (production),
- F (VAT invoice),
- I (other).
It will also be necessary to provide information on the frequency of depreciation write-offs. Here, one of the following letters should be used:
- J (one-time),
- X (no write-off),
- M (monthly),
- S (seasonal),
- K (quarterly),
- R (annual),
- I (other).
Failure to complete this data will result in the inability to generate a correct JPK_ST_KR file.
4 steps to implement the JPK ST submission obligation
Only 4 steps separate you from the effective implementation of obligations related to reporting the contents of the fixed assets register and intangible assets:
- updating financial and accounting software,
- audit of the fixed assets register,
- employee training,
- testing the JPK_ST_KR file.
The first step is to update the software so that it enables generating JPK_ST_KR files in the required XML format compliant with the XSD structure published by the Ministry of Finance.
The XSD structure is a schema that specifies three things. First, which fields must be included in the XML file. Second, the format in which data in these fields should be recorded, e.g., text, number, or date. Third, which fields must be mandatorily filled with data and which can be omitted.
The second step is to conduct an audit of the current fixed assets register and intangible assets. The aim is to check whether it contains all newly required fields, such as the OT document number, acquisition date, or the sales invoice number of the fixed asset linked to KSeF.
It is worth noting that if the company does not have automated integration with KSeF in this area, manual entry of invoice numbers documenting the sale of fixed assets or intangible assets into the register will be necessary, which increases the risk of errors.
The third step is to train employees on the new data that must be reported in JPK files. This should include both handling the updated software SAP, as well as established procedures related to entering the necessary data into the accounting register.
The fourth and final step should be system testing. For this purpose, it is advisable to prepare a test JPK_ST_KR file and then validate it. This will allow detection and correction of any inconsistencies in data and processes before sending the file to the Ministry of Finance server.
We invite you to familiarize yourself with the offer JPK in SAP . A solution that enables full handling of the new JPK CIT (JPK_KR_PD) and JPK_ST_KR reporting obligation directly in SAP. Thanks to this, your company can generate, validate, and archive files in accordance with the latest Ministry of Finance requirements – quickly, securely and without additional expenditures on external systems.