Structure of JPK_KR_PD, i.e. new JPK files required by the Ministry of Finance
Logical structure of JPK_KR_PD: how to prepare the JPK_KR_PD file according to Ministry of Finance requirements
Reporting accounting books in the JPK_KR_PD format will require entrepreneurs and accountants not only to provide new data but also to precisely mark and map accounts. Technical errors, incomplete information, or discrepancies with CIT-8 may hinder generating a correct file. How to prepare for these changes and avoid pitfalls? Check practical tips in our article.
What you need to know about the new JPK_KR_PD structure
From January 1, 2025, new rules for reporting accounting books by CIT taxpayers came into effect. The Ministry of Finance mandates submitting JPK_KR_PD files according to the updated logical structure.
However, for the 2025 year, the logical structure of the JPK_KR_PD file requires only one new element: tags identifying accounting accounts. This obligation applies only to the largest entities, including tax capital groups and entities whose revenue in the previous tax or financial year exceeded 50 million euros.
It is worth noting that fields related to fixed assets and intangible assets have been moved to a separate JPK_ST_KR structure. Meanwhile, JPK_KR_PD focuses on general ledger and subsidiary ledger entries.
The new structure aims to increase transparency and facilitate control. Unfortunately, it entails additional obligations and several pitfalls to watch out for today.
New JPK files. How to prepare the JPK_KR_PD file according to the Ministry of Finance regulation
It is necessary to implement new requirements regarding data scope, logical structure, and technical XML file standards. Updating the accounting system and precise data verification at the file generation stage are essential.
For this purpose, verify that all accounts have appropriate tax tags indicating cost and revenue classification and CIT source. Analytical data and hierarchical relations between analytical and synthetic accounts must also be completed according to the Ministry of Finance schema.
Next, it is advisable to check the completeness of accounting data. To do this, ensure that:
- full company identification data are entered,
- the trial balance (ZOiS) is arithmetically correct,
- all journal entries have correct postings, documents, dates, and descriptions.
JPK files and the logical structure of the JPK_KR_PD file: what additional data it contains
The JPK_KR_PD file introduces new data requirements that must be included in the logical structure of accounting books for income tax purposes. Compared to the traditional JPK_KR, additional fields arise from the Ministry of Finance regulation dated August 16, 2024, and detailed standardized descriptions of business transactions.
This file must include detailed income tax-related data, considering revenues and deductible costs divided by individual sources. One such source is participation in a general partnership.
Descriptions of business transactions have been expanded to include information about the operation type, tax links, source documents, and counterpart accounts. Additional data on balances, turnovers, and classification of items according to the chart of accounts, considering the division into tax revenue and cost sources, are also required.
Accounting books and JPK files: which tags must be completed
New obligations include completing appropriate tax and registration tags according to the JPK_KR_PD structure requirements established by the Ministry of Finance. These tags enable correct classification of each accounting transaction and its automatic analysis by tax authorities.
Here are the types of tags that will need to be used when maintaining accounting books:
- CIT tags,
- VAT / KSeF tags,
- contractor tags,
- business operation tags,
- accounting relation tags,
- income and cost source tags.
The CIT tag indicates whether a transaction is subject to CIT income tax and what type of revenue or cost it represents. If the transaction is documented by an invoice registered in KSeF or subject to VAT settlement, the appropriate tag must be completed, such as invoice number, KSeF identifier, and VAT tax designation.
The entry should be linked to full contractor data (NIP number, name, address). In the JPK structure, these fields facilitate transaction identification. Additionally, each entry should include a description, operation type, and source document identifier. This enables automatic tracing of the audit trail in accounting books.
Moreover, relationships between synthetic and analytical accounts must be marked and properly mapped. This preserves data hierarchy and enables automatic summation of turnovers and balances.
Last but not least, accounting accounts must indicate whether they relate to taxable revenues, deductible costs, or non-taxable items such as NKUP. This allows direct linking of entries to the appropriate CIT-8 declaration column.
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