JPK_ST_KR - Regulatory Background
What is JPK_ST_KR?
JPK_ST_KR (Jednolity Plik Kontrolny – Sprawozdanie – Księgi Rachunkowe) is an electronic file format introduced by the Polish Ministry of Finance, forming part of the Standard Audit File (SAF-T) for tax reporting. It focuses specifically on data from financial statements, particularly property, plant, and equipment, and is submitted upon request or as part of annual income tax compliance.
This structure was separated from the original JPK_KR after consultations with stakeholders and is now used to report additional accounting details—especially fixed asset information—relevant for annual CIT and PIT filings.
Purpose of JPK_ST_KR
JPK_ST_KR allows tax authorities to:
Obtain detailed, standardized data from accounting books, especially fixed asset registers.
Enhance audit quality through structured financial data.
Streamline electronic submissions of financial records for CIT and PIT purposes.
Reduce manual inspections and promote automation in tax review processes.
Who Must Submit JPK_ST_KR?
Any taxable person (legal entity or company other than a legal person) that keeps accounting records electronically must submit JPK_ST_KR upon request or as part of required tax filings, starting from the following tax years:
Tax Year Begins After | Who Must Submit |
|---|---|
31 December 2024 |
|
31 December 2025 |
|
31 December 2026 |
|
If your financial or tax year ends before 31 December 2025, you must submit JPK_ST_KR by the end of March 2026.
Who Is Exempt?
You do not need to submit JPK_ST_KR if you are:
Fully exempt from tax (except family foundations)
Allowed to file paper returns
Using simplified accounting systems (e.g., PKPiR or EWP)
Filing Deadlines
Entity Type | Deadline |
|---|---|
CIT payers (corporate) | By the due date of the CIT return or declaration |
Non-legal companies with mixed partners | By the end of the third month following the financial year |
PIT payers (individuals) | By the PIT return deadline |
How to Submit JPK_ST_KR
Submit electronically using communication channels provided by the Ministry of Finance
Use the XML structure published on the BIP website
File must be signed using a qualified electronic signature or trusted profile (Profil Zaufany)
Key Focus: Property, Plant, and Equipment
JPK_ST_KR places strong emphasis on reporting data related to fixed assets, such as:
Initial value and depreciation
Purchase and disposal of assets
Changes in classification or valuation
Ensure your accounting system can properly track and export this data in structured form.
Official References
JPK ST Structure – gov.pl
e-Tax Compliance Portal – gov.pl
Need Support?
If you need assistance, please contact support@staria.com for support.
©2024 Staria. All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher.