
Poland: Ministry of Finance Publishes JPK_KR_PD and
JPK_ST_KR Guidelines
Poland’s Ministry of Finance has published brochures detailing the logical structure for the general ledger (JPK_KR_PD) and the fixed assets register (JPK_ST_KR).
Key points include:
- Implementation Timeline: In Poland, businesses will need to submit the first JPK_KR_PD structures by March 2026, aligned with the tax return deadline for the year 2025.
- System Adaptation Requirement: By January 1, 2025, obligated entities in Poland must ensure their financial and accounting systems are capable of generating general ledgers in accordance with the newly published logical structure.
- Regulatory Updates: A new regulation has been developed in Poland outlining the additional data that will need to be included in the maintained ledgers.
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