PL_JPK_KR_PD > Regulatory Background
What is JPK_KR_PD?
JPK_KR_PD (Jednolity Plik Kontrolny – Księgi Rachunkowe – Podatkowa Dodatkowa Informacja) is a digital audit file structure introduced by the Polish Ministry of Finance as part of the broader JPK_PD (standard audit files for income tax) initiative.
It represents an evolution of the earlier JPK_KR structure. While JPK_KR captured a summarized view of general ledger transactions, JPK_KR_PD expands the scope by including additional detail, summary metadata, and supporting notes required for in-depth tax inspections and annual reporting.
Purpose of JPK_KR_PD
The JPK_KR_PD structure enables tax authorities to:
Access complete and standardized accounting data directly from the taxpayer’s accounting system
Improve audit efficiency by automating validation and cross-checks
Digitize and streamline CIT and PIT compliance processes
Enable data-driven inspections for large taxpayers and capital groups
When Is JPK_KR_PD Required?
As of 1 January 2025, entities maintaining full accounting books are required to:
Keep those books in electronic format, and
Submit them using the JPK_KR_PD structure (not JPK_KR) when requested by the tax authority or when filing annual income tax declarations.
Filing Timeline by Entity Type
First Filing Required For Tax Year Beginning After | Applies To |
|---|---|
31 Dec 2024 | Tax groups and large entities (revenue > EUR 50M) |
31 Dec 2025 | Entities required to submit JPK_VAT under the VAT Act |
31 Dec 2026 | All remaining entities that maintain full accounting books |
The revenue threshold (~EUR 50 million) is converted to PLN using the National Bank of Poland exchange rate on the last business day of the preceding year.
Submission Deadlines
Corporate income tax (CIT) filers: Submit by the deadline for the CIT-8 declaration
Non-legal entities with non-natural-person partners: Submit by end of the third month after financial year-end
Personal income tax (PIT) filers: Submit by the PIT return deadline
Who Is Exempt?
Entities not required to submit JPK_KR_PD include:
Taxpayers fully exempt from tax (excluding family foundations)
Taxpayers allowed to submit paper tax returns
Entities using simplified accounting (e.g., PKPiR or EWP)
Signing & Submission Method
JPK_KR_PD files must be:
Generated using accounting software or tools like NetSuite
Signed using either a qualified electronic signature or trusted profile (Profil Zaufany)
Submitted via online channels, such as the Klient JPK WEB portal
🔗 Official References
JPK_PD Q&A – podatki.gov.pl
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