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JPK_KR Account, Team, Category and Subcategory Codes and Descriptions

JPK_KR Account, Team, Category and Subcategory Codes and Descriptions

In Poland, entities are required to maintain a company-specific chart of accounts, but the Accounting Act does not prescribe a strict methodology for creating it. Entities are required - in accordance with Article 10(1)(3)(a) of the Accounting Act - to have a company chart of accounts, but the Act does not specify how it should be created. According to the provisions of the Accounting Act, the accounting books of each entity include, among others, general ledger accounts (synthetic) and subsidiary ledger accounts (analytical), which detail the entries in the general ledger accounts. Both general ledger accounts and subsidiary ledger accounts have their symbols. As a rule, the symbols of analytical accounts are extensions of the symbols of synthetic accounts.

For compliance with JPK_KR (Standard Audit File for Accounting Books), the following structure is used for account reporting:

Polish Field Name

English Translation

Description

Polish Field Name

English Translation

Description

KodKonta

Account Code

Identifier of the final recording account (subsidiary account or general ledger account if no subsidiary entry is required).

OpisKonta

Account Description

Name of the account.

TypKonta

Account Type

Type of account (balance sheet, off-balance sheet, settlement, or profit/loss).

KodZespolu

Team Code

Code of the account group according to the List of Synthetic Accounts (general ledger).

OpisZespolu

Team Description

Description of the account group.

KodKategorii

Category Code

Code of the account category according to the Synthetic Accounts Group (general ledger).

OpisKategorii

Category Description

Name of the account category.

KodPodkategorii

Subcategory Code

Code of the subcategory within a specific category of the Synthetic Accounts Group. This field is optional.

OpisPodkategorii

Subcategory Description

Name of the account subcategory. This field is optional.

The following are some guidelines on what is acceptable values based on the schema definition of these fields:

  • The text must be at least 1 character long, meaning it can’t be empty.

  • The text can be up to 256 characters long, so it can be a fairly long string but not longer than that.

  • You can use spaces in the text, but it can't start or end with spaces (like not having extra spaces before the first letter or after the last letter).



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