JPK_ST_KR - ST_KR Fields

Registration number – character field (up to 256 characters)

1. A string with whitespace normalized (no leading/trailing spaces, consecutive spaces collapsed).

2. Cannot be empty; must have at least 1 character.

3. Can have up to 256 characters.

Date of acquisition/creation of an item of property, plant and equipment – date field, e.g. 2025-01-02

Date in YYYY-MM-DD format.

Choice

Date of acquisition of an item of intangible assets or completion of development work classified as intangible assets – date field, e.g. 2025- 01-02

Date in YYYY-MM-DD format.

Date of placement of an item of property, plant and equipment or intangible assets in service/date of recognition in accounting books of documented acceptance of development work as a registration item of intangible assets – date field, e.g. 2025-01-02

Date in YYYY-MM-DD format.

Designation of the number of document (OT) based on which an item of property, plant and equipment or intangible assets has been registered – character field (up to 256 characters)

1. A string with whitespace normalized (no leading/trailing spaces, consecutive spaces collapsed).

2. Cannot be empty; must have at least 1 character.

3. Can have up to 256 characters.

Designation of the type of document stating that an item has been acquired/created. The type of evidence is indicated by selecting a relevant mark:

• S – sale agreement,

• D - donation agreement,

• N - non-cash contribution,

• W - creation,

• F - VAT invoice,

• I - other

Allowed values and meanings

• "S" → umowa sprzedaży (purchase agreement / sales contract)

• "D" → darowizna (donation)

• "N" → wkład niepieniężny (non-cash contribution / in-kind contribution)

• "W" → wytworzenie (manufacturing / self-production)

• "F" → faktura VAT (VAT invoice purchase)

• "I" → inne (other acquisition method)

Name of the item of property, plant and equipment or intangible assets – character field (up to 256 characters)

1. A string with whitespace normalized (no leading/trailing spaces, consecutive spaces collapsed).

2. Cannot be empty; must have at least 1 character.

3. Can have up to 256 characters.

Symbol of classification of property, plant and equipment (KŚT) – optional character field (up to 256 characters)

1. A string with whitespace normalized (no leading/trailing spaces, consecutive spaces collapsed).

2. Cannot be empty; must have at least 1 character.

3. Can have up to 256 characters.

Yes

Tax depreciation/amortisation method. The type of tax depreciation/amortisation method is indicated by selecting a relevant mark:

• D - degressive,

• L - straight-line,

• J - one-off,

• I - other,

• X - no depreciation/amortisation

Allowed values (enumerations)

• Only the following string values are valid:

  • "D" → degresywna (declining balance method)

  • "L" → liniowa (straight-line method)

  • "J" → jednorazowa (one-time depreciation)

  • "I" → inna (other method)

  • "X" → brak amortyzacji (no depreciation)

Tax depreciation/amortisation method (optional field). Method selected from the list indicated in the description of field E_9_1 field

Allowed values (enumerations)

• Only the following string values are valid:

  • "D" → degresywna (declining balance method)

  • "L" → liniowa (straight-line method)

  • "J" → jednorazowa (one-time depreciation)

  • "I" → inna (other method)

  • "X" → brak amortyzacji (no depreciation)

Yes

Tax depreciation/amortisation method (optional field). Method selected from the list indicated in the description of the E_9_1 field

Allowed values (enumerations)

• Only the following string values are valid:

  • "D" → degresywna (declining balance method)

  • "L" → liniowa (straight-line method)

  • "J" → jednorazowa (one-time depreciation)

  • "I" → inna (other method)

  • "X" → brak amortyzacji (no depreciation)

Yes

Base tax depreciation/amortisation rate (percentage) resulting from the list of depreciation/amortisation rates

1. Base: decimal → numeric value, not a string.

2. Range: 0 to 100 (so it’s expressed as a whole percentage, not 0–1).

3. Precision: usually 2 decimal places are allowed (e.g., 12.50 for 12.5%).

Example of invalid values:

1. -5 → less than 0

2. 105 → more than 100

3. 12.345 → more than 2 decimal places

Base tax depreciation/amortisation rate (amount), including the amount of one-off depreciation/amortisation – numeric field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Adjusted tax depreciation/amortisation rate (percentage). Rate used by the taxable person, if it is different than the rate resulting from the list of depreciation/amortisation rates (E_10A) – optional field

1. Base: decimal → numeric value, not a string.

2. Range: 0 to 100 (so it’s expressed as a whole percentage, not 0–1).

3. Precision: usually 2 decimal places are allowed (e.g., 12.50 for 12.5%).

Example of invalid values:

1. -5 → less than 0

2. 105 → more than 100

3. 12.345 → more than 2 decimal places

Yes

Initial value for tax purposes – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Adjusted initial value for tax purposes (Article 15(5) of the Corporate Income Tax Act or Article 22o(1) of the Personal Income Tax Act) – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Adjusted amount of depreciation/amortisation charges for tax purposes (Article 15(5) of the Corporate Income Tax Act or Article 22o(1) of the Personal Income Tax Act) – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Change in initial value for tax purposes (for reasons other than under Article 15(5) of the Corporate Income Tax Act or Article 22o(1) of the Personal Income Tax Act): (+) increase; (-) decrease – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Amount of depreciation/amortisation charges as at the last day of the year preceding the start of the register (Article 16g(20)–(22) of the Corporate Income Tax Act, Article 22n(5) of the Personal Income Tax Act) – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Frequency of charges – indicated by selecting a relevant mark:

• M - monthly,

• K - quarterly,

• R - annual,

• J - one-off,

• S - seasonal,

• I - other,

• X - no charge

Allowed values (enumerations):

• "M" → miesięczny (monthly)

• "K" → kwartalny (quarterly)

• "R" → roczny (yearly)

• "J" → jednorazowy (one-time)

• "S" → sezonowa (seasonal)

• "I" → inna (other)

• "X" → brak odpisu (no depreciation)

Amount of depreciation/amortisation charge for tax purposes – non-taxdeductible for a given tax/financial year – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Total depreciation/amortisation charges for tax purposes for a given tax/financial year – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Total depreciation/amortisation charges for tax purposes cumulatively throughout the depreciation/amortisation period – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Initial value for accounting purposes – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Adjusted initial value for accounting purposes (under Article 31(3) of the Accounting Act) – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Adjusted amount of depreciation/amortisation charges for accounting purposes (under Article 31(3) of the Accounting Act) – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Change in initial value for accounting purposes (for reasons other than under Article 31(3) of the Accounting Act): (+) increase; (-) decrease – optional numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Yes

Depreciation/amortisation rate for accounting purposes (percentage)

1. Base: decimal → numeric value, not a string.

2. Range: 0 to 100 (so it’s expressed as a whole percentage, not 0–1).

3. Precision: usually 2 decimal places are allowed (e.g., 12.50 for 12.5%).

Example of invalid values:

1. -5 → less than 0

2. 105 → more than 100

3. 12.345 → more than 2 decimal places

Depreciation/amortisation rate for accounting purposes (amount)

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Total depreciation/amortisation charges for accounting purposes for a given tax/financial year – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Total depreciation/amortisation charges for accounting purposes cumulatively throughout the depreciation/amortisation period – numerical field

1. The number can have up to 18 total digits (including digits before and after the decimal point, but excluding the decimal separator itself).

2. Exactly up to 2 decimal places are allowed (so cents for currency values).

Date of deletion from the register – date field, e.g. 2025-01-02

Date in YYYY-MM-DD format.

Reason for deletion from the register (cause of liquidation). Reason for deletion is indicated by selecting a relevant mark: • A - reclassification to another asset group,

• S - sale,

• X - determination of shortage,

• K - theft,

• D - donation,

• N - non-cash contribution,

• I - other

Only the listed one-letter codes are valid, each with a specific meaning:

• "A" → przekwalifikowanie do innej grupy aktywów (reclassification to another asset group)

• "S" → sprzedaż (sale)

• "X" → stwierdzenie niedoboru (shortage detected)

• "K" → kradzież (theft)

• "D" → darowizna (donation)

• "N" → wkład niepieniężny (non-cash contribution)