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Overview

From July 1, 2018, all taxpayers who keep tax books and produce accounting evidence in electronic form submit SAF-T structures at the request of tax authorities during tax proceedings, verification activities, tax audits, and customs and tax inspections. JPK has a layout and format (XML schema) that allows easy processing.

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One of the structures is the JPK_KR. This represents the book of accounts. Book of accounts comprise files of accounting entries, activities, and balances which include:

1. a journal;

2. a general ledger

3. a subsidiary ledgers

4. trial balances of general and subsidiary ledger accounts

5. list of items of assets, liabilities, and equity

Generating the Polish JPK_KR

To generate the Poland JPK_KR XML file:

1. Go to Reports > Poland SAF-T > Generate JPK_KR link.

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2. Select the Language in which you want the user interface to be displayed.(English or Polish)

3. Select a Subsidiary from the list. This defaults to the user’s subsidiary.

4. Select the Date From and Date To fields.

5. Review or modify the following:

   1. Header Information;

   2. Entity Identifier;

   3. Entity Address details.

6. Click the Generate JPK_KR button.

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7. A Poland JPK_KR Record will be created for each run. You will be redirected to the Poland JPK_KR Record.

8. Click the ”Refresh” button to check if the status field to see if the report generation is ”Completed”.

9. Click the XMl file buttons:

   • Preview [XML File Name] – Allows the user to view the generated XML file.

   • Download -  Download and save a copy o the XML file to your computer.

   • Edit - Manually update the XML file before downloading a copy of it.
     

FAQ

Q: Is team category and subcategory mandatory? Are there a prescribed field values for these?

A: The Standard Audit File for Tax (JPK) requires the submission of certain data such as team code, category, and subcategory. It is necessary to clarify which specific data are referred to. It is also recommended that these fields be optional, as not all chart of accounts are structured in such a hierarchy. While it will certainly be possible to provide the code and description of the account, as well as the account type and team, not every system will have as elaborate an account hierarchy as assumed by the JPK. We understand that in cases where the specified hierarchy is lacking in the chart of accounts of a particular system, there will be no need to artificially construct this structure. Entities are obligated to maintain a company chart of accounts [10]. The law does not specify the method of its creation. According to the provisions of the Accounting Act, the accounting books of each entity include, among other things, main ledger accounts (synthetic) and auxiliary ledger accounts (analytical), which provide detailed information on entries in the main ledger accounts. Both main ledger accounts and auxiliary ledger accounts have their symbols. In general, symbols for analytical accounts are extensions of symbols for synthetic accounts.

Reference: Strona 23 z 26

For steps or instructions on how to submit the JPK WEB Client tool, see this page.

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