PL_JPK_KR_PD - ZOiS Fields and Default Mapping

1 What is ZOIS?
2 ZOiS Types and Applicability
3 How the ZOIS Type is Selected
4 Sourcing
- 4.1 Accounts Information
- 4.2 Amount Balances Information

What is ZOIS?

ZOIS stands for "Zestawienie Obrotów i Sald" (Statement of Transactions and Balances).

In the context of the JPK_KR_PD (Jednolity Plik Kontrolny – Księgi Rachunkowe – Podstawowe Dane) file, ZOIS represents a structured report of transactions and balances derived from the accounting books for a specific reporting period.

The ZOIS section is a mandatory part of the JPK_KR_PD file required by Polish tax authorities. It provides a detailed breakdown of account balances and turnovers, ensuring compliance with local statutory reporting requirements.

ZOiS Types and Applicability

The ZOIS structure in the JPK_KR_PD file is divided into eight ZOIS Types (ZOIS1 to ZOIS8), each corresponding to a specific type of entity. These types are mutually exclusive within a single file instance, meaning only one ZOIS Type can be used per submission, but it may contain multiple entries of that type.

Important: The XML schema defines the ZOIS types using a choice structure, which enforces that only one of the eight types (ZOIS1 to ZOIS8) may be included in the ZOIS section of the XML file. Mixing different ZOIS types in the same report is not allowed.

ZOiS Types

ZOiS Types	Description (English)	Description (Polish)

ZOiS Types	Description (English)	Description (Polish)
ZOiS1	Statement of transactions and balances for banks	Zestawienie obrotów i sald dla banków
ZOiS2	Statement of transactions and balances for insurance and reinsurance undertakings	Zestawienie obrotów i sald dla ubezpieczycieli i zakładów reasekuracji
ZOiS3	Statement of transactions and balances for public benefit and voluntary service organisations	Zestawienie obrotów i sald dla organizacji pożytku publicznego i wolontariatu
ZOiS4	Statement of transactions and balances for investment funds	Zestawienie obrotów i sald dla funduszy inwestycyjnych
ZOiS5	Statement of transactions and balances for brokerage houses	Zestawienie obrotów i sald dla domów maklerskich
ZOiS6	Statement of transactions and balances for cooperative savings and credit unions	Zestawienie obrotów i sald dla SKOK
ZOiS7	Statement of transactions and balances for other entities	Zestawienie obrotów i sald dla jednostek pozostałych
ZOiS8	Statement of transactions and balances for entities applying IFRSs	Zestawienie obrotów i sald dla jednostek stosujących MSSF

How the ZOIS Type is Selected

The ZOIS Type is selected by the user in the JPK_KR_PD record each time a report is generated in NetSuite.
By default, the ZOIS Type is sourced from the Poland Localization Settings record.
Users must ensure that only the appropriate ZOIS Type - based on the entity classification - is selected.
When the report is generated, the system will include only the selected ZOIS Type and its corresponding turnover and balance data in the JPK_KR_PD XML file.

Sourcing

The data is extracted from account saved search and transaction saved search defined in the Poland Localization Settings → JPK_KR_PD → JPK_KR_PD ZOIS Account Saved Search and JPK_KR_PD ZOIS Balances Saved Search.

The default saved searches are:

PL JPK_KR_PD ZOIS Accounts
PL JPK_KR_PD ZOIS Balances

Accounts Information

This is the default mapping based on the “PL JPK_KR_PD ZOIS Accounts” saved search.

XML Field	XML Field Description	Summary Type	Default Mapping	Default Mapping Description

XML Field	XML Field Description	Summary Type	Default Mapping	Default Mapping Description
		Group	Internal ID	This is not part of the XML. This is used as a unique identifier and serves as a link to another saved search defined in the Poland Localization Settings → JPK_KR_PD ZOIS Balances Saved Search.
S_1	Identifier of the final entry account (subsidiary ledger account or general ledger account, if no entry is required on subsidiary ledger accounts) (character field, e.g. “011-4-1”)	Group	Formula (Text) `{number}`	Returns the value of the field “number” as text.
S_7	Account name (character field, e.g. “passenger cars”)	Group	Formula (Text) `REGEXP_SUBSTR({name}, '[^:]+$')`	Extracts the last digit (1-9) from the end of the “number” field. Useful for isolating a trailing account number or code.
S_3	Identifier of a master account (character field)	Group	Formula (Text) `CASE WHEN INSTR({number}, '-') = 0 THEN NULL WHEN LENGTH({number}) - LENGTH(REPLACE({number}, '-', '')) = 1 THEN SUBSTR({number}, 1, INSTR({number}, '-') - 1) ELSE REGEXP_SUBSTR({number}, '^(.*?)(-[^-]+)$', 1, 1, NULL, 1) END`	This formula extracts the first segment of the “number” field before a dash (“-”). If there is no dash, it returns NULL. Useful for getting the main account code from a compound account number like “011-4-1”.
S_12_1	Account label resulting from the regulation on additional scope of data to be included in accounting books (optional field for entities applying IFRSs)	Group	IFRS Label Code: IFRS Label Code	Returns the IFRS label code for the account, if applicable.
S_12_2	Additional account label resulting from the regulation on additional scope of data to be included in accounting books (optional field)	Group	Regulatory Label Code: Regulatory Label Code	Returns the regulatory label code for the account, if applicable.
S_12_3	Additional account label resulting from the regulation on additional scope of data to be included in accounting books (PD) (optional field)	Group	PD Label Code: PD Label Code	Returns the PD label code for the account, if applicable.

Amount Balances Information

This is the default mapping based on the “PL JPK_KR_PD ZOIS Balances” saved search.

Only posting transactions related to the selected Polish subsidiary are included, based on the specified date parameters; non-posting transactions (e.g., sales orders, purchase orders, and those pending approval) are excluded.

XML Field	XML Field Description	Summary Type	Default Mapping	Default Mapping Description

XML Field	XML Field Description	Summary Type	Default Mapping	Default Mapping Description
		Group	Account : Internal ID	This is not part of the XML. This is used as a unique identifier and serves as a link to another saved search defined in the Poland Localization Settings → JPK_KR_PD ZOIS Account Saved Search.
S_4	Opening balance on the Debit side in Polish zloty (numeric field)	Sum	Formula (Numeric) `CASE WHEN SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0)) > 0 THEN (SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0))) ELSE 0 END`	This formula returns: The net debit amount, if it’s greater than zero. Otherwise, returns zero.
S_5	Opening balance on the Credit side in Polish zloty (numeric field)	Sum	Formula (Numeric) `CASE WHEN SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0)) < 0 THEN (SUM(NVL2({creditamount},{creditamount},0))-SUM(NVL2({debitamount},{debitamount},0))) ELSE 0 END`	This formula returns: The net credit amount, if it’s greater than zero. Otherwise, returns zero.
S_6	Turnover on the account on the Debit side in the period covered by JPK (numeric field)	Sum	Formula (Numeric) `NVL2({debitamount},{debitamount},0)`	This ensures that you never get a `null` value — instead, any `null` in `{debitamount}` is replaced with `0`, while non-null values are returned as-is.
S_7	Turnover on the account on the Credit side in the period covered by JPK (numeric field)	Sum	Formula (Numeric) `NVL2({creditamount},{creditamount},0)`	This ensures that any `NULL` value in the `{creditamount}` field is treated as `0`, while valid numeric values are kept as-is.
S_8	Turnover on the account on the Debit side in the period from the opening of accounting books to the end date of the period covered by JPK (numeric field)	Sum	Formula (Numeric) `NVL2({debitamount},{debitamount},0)`	This ensures that you never get a `null` value — instead, any `null` in `{debitamount}` is replaced with `0`, while non-null values are returned as-is.
S_9	Turnover on the account on the Credit side in the period from the opening of accounting books to the end date of the period covered by JPK (numeric field)	Sum	Formula (Numeric) `NVL2({creditamount},{creditamount},0)`	This ensures that any `NULL` value in the `{creditamount}` field is treated as `0`, while valid numeric values are kept as-is.
S_10	Balance on the Debit side in Polish zloty as at the end date of the period covered by JPK, including the opening balance (numeric field)	Sum	Formula (Numeric) `CASE WHEN SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0)) > 0 THEN (SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0))) ELSE 0 END`	This formula returns: The net debit amount, if it’s greater than zero. Otherwise, returns zero.
S_11	Balance on the Credit side in Polish zloty at the end date of the period covered by JPK, including the opening balance (numeric field)	Sum	Formula (Numeric) `CASE WHEN SUM(NVL2({debitamount},{debitamount},0))-SUM(NVL2({creditamount},{creditamount},0)) < 0 THEN (SUM(NVL2({creditamount},{creditamount},0))-SUM(NVL2({debitamount},{debitamount},0))) ELSE 0 END`	This formula returns: The net credit amount, if it’s greater than zero. Otherwise, returns zero.