PL_JPK_KR_PD – Fields and Mapping

PL_JPK_KR_PD – Fields and Mapping


Structure and Contents

The JPK_KR_PD file is submitted in XML format and validated against the official XSD schema. The key components include:

XML Node

Description

XML Node

Description

Naglowek

Data concerning the standard audit file (including the purpose of filing, period covered)

Podmiot1

Data identifying the entity filing a JPK_KR_PD file (tax identification number (NIP), REGON identification number, entity name and contact details)

Kontrahent

Data identifying the counterparty (optional field) ZOiS

ZOiS

Statement of transactions and balances – contains fields reflecting the statement of transactions and balances resulting from the accounting books kept for the period covered by the JPK_KR_PD file

Dziennik

It contains fields reflecting the system journal(s), i.e. chronological record of events for the period covered by the JPK_KR_PD file

Ctrl

It contains five control fields for the period covered by JPK_KR_PD: total number of lines (records) in the Dziennik node, total amount (value) of business transactions shown in D_11 fields in the Dziennik node, total number of lines (records) shown in the KontoZapis node, total amount (value) of business transactions shown on the Debit side – in Z_4 fields in the KontoZapis node, total amount (value) of business transactions shown on the Credit side – in Z_7 fields in the KontoZapis node

RPD

Settlement of income tax on general terms

The RPD node is only included in the file for the closing period (e.g. at year-end), even if the taxpayer chooses to prepare files more frequently.

 

This section provides detailed field descriptions and mapping information for the JPK_KR_PD report. Click on any of the sections below to view the specific mapping details.\

 

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