JPK ST_KR Dictionaries – mandatory values, mapping in SAP, and common errors
Dictionaries in JPK_ST_KR – why it’s worth getting familiar with them now?
Preparing the JPK_ST_KR file is not limited to providing data on fixed assets and intangible assets. Equally important is agreeing on mandatory dictionaries that define permissible values for selected fields in the XML structure.
The Ministry of Finance introduced dictionaries so that all enterprises report information in a uniform manner. Thanks to this, data sent from various ERP systems – such as SAP, Oracle, Microsoft Dynamics, or Comarch – can be automatically analyzed and compared.
For companies, this means one thing: values used in SAP cannot always be directly transferred to the JPK_ST_KR file. In most cases, appropriate mapping according to the Ministry of Finance requirements is necessary.
What dictionaries appear in JPK_ST_KR?
The JPK_ST_KR structure includes several basic dictionaries used during reporting:
| Dictionary | Type in XSD schema | Usage |
| Depreciation Method | TMetodaAmoryzacji | Defines the method of calculating depreciation of a fixed asset or intangible asset |
| Acquisition type | TNabycia | Indicates the method of acquiring the asset |
| Depreciation frequency | TOdpis | Indicates the frequency of making depreciation write-offs |
| Currency code | TKodWaluty | Defines the currency used in reported values |
| Filing purpose | TCelZlozenia | Specifies whether the submitted file is the initial submission or a correction |
| Reason for removal | TWykreslenie | Specifies the reason for removing a fixed asset from the records |
Dictionary types are defined directly in the JPK_ST_KR XSD schema:
Depreciation method (TMetodaAmoryzacji)
| Value | Meaning |
| D | declining balance depreciation |
| L | straight-line depreciation |
| J | one-time depreciation |
| I | other depreciation method |
| X | no depreciation |
Type of acquisition (TNabycia)
| Value | Meaning |
| S | sales contract |
| D | donation |
| N | non-cash contribution |
| We | self-manufacture |
| F | VAT invoice |
| I | other |
Frequency of depreciation write-offs (TOdpis)
| Value | Meaning |
| M | monthly |
| K | quarterly |
| R | annual |
| J | one-time |
| S | seasonal |
| I | other |
| X | no write-off |
Purpose of submission (TCelZlozenia)
| Value | Meaning |
| 1 | first-time JPK submission |
| 2 | JPK correction submission |
Currency code (TKodWaluty)
Field DefaultCurrencyCode must be filled with a three-letter currency code compliant with the ISO 4217. Example codes:
| Code | Currency |
| PLN | Polish zloty |
| EUR | euro |
| USD | US dollar |
| GBP | British pound |
Reason for removal from records (TWykreslenie)
| Value | Meaning |
| A | reclassification to another asset group |
| S | sale |
| X | discovery of shortage |
| K | theft |
| D | donation |
| N | non-cash contribution |
| I | other |
Depreciation method – one of the most important fields in JPK_ST_KR
One of the key reporting elements is the depreciation method. This field specifies how depreciation write-offs are made for a fixed asset or intangible asset.
In the SAP system, information used for mapping can primarily be found in the fixed asset depreciation data, such as the depreciation key, depreciation area, and depreciation calculation settings.
In practice, companies often use their own depreciation method codes in SAP systems. However, when generating the JPK_ST_KR file, only values compliant with the Ministry of Finance requirements should be provided:
| Value in JPK_ST_KR | Meaning |
| D | declining balance depreciation |
| L | straight-line depreciation |
| J | one-time depreciation |
| I | other |
| X | no depreciation |
Type of fixed asset acquisition
Another important dictionary is the type of acquisition, which specifies how the fixed asset was obtained.
In the SAP system, information used for mapping may come from fixed asset master data, acquisition documents, and accounting documents related to the asset's commissioning.
When preparing the JPK_ST_KR file, the value must comply with the dictionary defined in the XML structure.
| Value in JPK_ST_KR | Meaning |
| S | sales contract |
| D | donation |
| N | non-cash contribution |
| We | self-manufacture |
| F | VAT invoice |
| I | other |
Depreciation Charge Frequency
The JPK_ST_KR structure also includes a field specifying the frequency of depreciation calculation. This information allows proper interpretation of the presented depreciation amounts and assessment of their compliance with the accounting policy in force in the company.
In the SAP system, the frequency of write-offs results from the depreciation configuration and settings assigned to the fixed asset, especially the depreciation key and write-off calculation parameters.
When preparing the JPK_ST_KR file, the value must comply with the dictionary defined in the XML structure:
| Value in JPK_ST_KR | Meaning |
| M | monthly |
| K | quarterly |
| R | annual |
| J | one-time |
| S | seasonal |
| I | other |
| X | no write-off |
Why is dictionary mapping in SAP necessary?
In many organizations, the SAP system has been in use for many years, and the codes used were created according to the company's internal standards. Often, they do not correspond to the values required by the JPK_ST_KR structure.
Therefore, one of the first implementation steps should be to develop a mapping sheet that defines the relationships between:
- dictionaries used in SAP,
- values required by the XML structure,
- data transformation rules during file generation.
This approach allows automating reporting and reducing the need for manual corrections.
Best practices for implementing JPK_ST_KR in SAP
When preparing the organization for reporting, it is worth implementing several proven principles.
The best results come from:
- identifying all data sources in SAP,
- preparation of complete mapping documentation,
- reconciliation of values with the accounting department,
- conducting thorough tests for all fixed assets,
- preparation of documentation for the completed work.
This approach significantly reduces the risk of errors during subsequent reporting periods.
Frequently Asked Questions (FAQ)
Can custom names for depreciation methods be used?
No. The JPK_ST_KR file must contain only values compliant with the XML schema defined by the Ministry of Finance.
Are all dictionary fields mandatory?
The mandatory nature of individual fields results from the XSD schema and the rules for filling the structure. It is worth verifying the requirements for each version of JPK_ST_KR.
Does SAP have ready-made dictionary mappings?
The standard system usually requires customization. In most implementations, individual mappings are prepared to match the company's configuration.
When is the best time to prepare dictionary mappings?
Ideally during the project's business analysis phase. This helps avoid changes in the final implementation phase and reduces the number of regression tests.
We encourage you to explore the offer JPK in SAP – a solution providing comprehensive support for new JPK CIT (JPK_KR_PD) and JPK_ST_KR reporting obligations directly within the system SAP.
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