JPK CIT – JPK_KR_PD and JPK_ST_KR
At TOP Outsourcing, we support companies operating in Poland with JPK CIT implementation, including preparation of accounting books, chart of accounts mapping, data tagging, validation and preparation of JPK_KR_PD and JPK_ST_KR. We help prepare accounting and tax data in the structured format required by the new reporting obligations.
New reporting obligations for companies
JPK CIT means reporting accounting books and tax data in a structured form. It is one of the most important new obligations for companies keeping full accounting books. In practice, it mainly concerns preparing data in the JPK_KR_PD and JPK_ST_KR structures.
JPK_KR_PD covers accounting books supplemented with data relevant for corporate income tax settlements, including the appropriate accounting and tax markers. JPK_ST_KR concerns the fixed asset register and intangible assets.
The new obligation is not limited to technically generating an XML file at year-end. It requires earlier preparation of the chart of accounts, data mapping, tagging accounts with the proper markers and ensuring consistency between accounting books, the CIT calculation, the fixed asset register and the data reported to the tax authority.
For this reason, JPK CIT implementation should start much earlier than at the file submission stage. Data must be collected, marked and controlled correctly during the year.
How do we support clients with JPK CIT?
At TOP Outsourcing, we support companies both in ongoing accounting services aligned with the new JPK CIT structures and in implementation projects for entities that keep accounting books in their own finance and accounting systems.
For clients who entrust us with keeping their accounting books, we ensure that accounting is adapted to the JPK_KR_PD and JPK_ST_KR requirements as part of the standard accounting service. This means that already at the bookkeeping stage we take care of proper account mapping, data completeness, marker control and the ability to prepare files compliant with Ministry of Finance requirements.
We do not treat JPK CIT as a one-off annual obligation. Because data may also be of interest to tax authorities during the year, already at the stage of monthly CIT calculations we verify data correctness in an automated way, in particular for the RPD tax node.
As a result, the client gains ongoing control over the quality of tax data, while potential errors in mapping, account classification or tax calculation can be identified earlier — before they become an issue in annual reporting or in the event of a tax authority inquiry.
Support for companies working on their own systems
We also support clients who keep accounting books in their own ERP systems or group systems. In this model, we support the client’s finance, accounting and IT teams and — where needed — the group IT team.
Our support mainly includes:
- analysis of the chart of accounts for JPK_KR_PD requirements,
- preparation or review of account mappings,
- support in setting accounting and tax markers,
- analysis of data needed for the RPD node,
- verification of the link between accounting books and the CIT calculation,
- support in automating monthly CIT advance payment calculations,
- analysis of the fixed asset register for JPK_ST_KR purposes,
- test validation of data and identification of risk areas.
For clients who prepare CIT calculations independently, we help organise the process so that the tax calculation is as automated as possible and based on data consistent with the accounting books and the JPK_KR_PD structure.
Why prepare for JPK CIT earlier?
JPK CIT imposes greater discipline in keeping accounting books. Correctly recording an accounting document is not enough — it also becomes important whether an account, entry, fixed asset, cost, revenue or tax item is properly marked and can be reported in the required structure.
The greatest risks usually appear when a company postpones JPK CIT preparation until year-end closing. It may then turn out that the chart of accounts was not properly prepared, tax data was not collected in a systematic way, the CIT calculation operates outside the accounting system and some information has to be completed manually.
Our goal is to reduce such situations. We help implement JPK CIT in a practical way: from data analysis and mapping, through marker configuration, to ongoing controls and preparation for submitting JPK_KR_PD and JPK_ST_KR files.
FAQ – JPK CIT
Frequently asked questions about JPK CIT, the JPK_KR_PD and JPK_ST_KR structures, account mapping, accounting and tax markers, the RPD node and preparing data for reporting.
What is JPK CIT?
JPK CIT is the commonly used name for new obligations to report accounting books and tax data in structured formats required for corporate income tax purposes. For companies keeping full accounting books, the key structures are JPK_KR_PD and JPK_ST_KR.
What is JPK_KR_PD?
JPK_KR_PD is a structure covering accounting books supplemented with additional data relevant for corporate income tax settlements. In practice, it requires proper preparation of the chart of accounts, data mapping and assignment of the appropriate accounting and tax markers.
What is JPK_ST_KR?
JPK_ST_KR is a structure covering the fixed asset register and intangible assets. Fixed asset data should be consistent with accounting books, accounting depreciation, tax depreciation and the CIT calculation.
Is JPK CIT only about submitting a file after year-end?
No. JPK CIT should not be treated only as a technical year-end file submission. Data should be collected and controlled correctly during the year. Tax authorities may also ask for data as part of verification activities, tax audits or tax proceedings, so ongoing data readiness has practical importance.
How does TOP Outsourcing help clients whose books we keep?
For clients who entrust us with keeping their accounting books, we ensure that accounting is adapted to the JPK_KR_PD and JPK_ST_KR requirements as part of the standard accounting service. This includes proper account mapping, marker control, tax data verification and preparing the books for reporting.
Do you support companies keeping books in their own system?
Yes. We support companies using their own finance and accounting systems or group systems. We help analyse the chart of accounts, set up mappings, assign accounting and tax markers, support the client’s IT team and validate data for JPK_KR_PD and JPK_ST_KR.
Prepare your company for JPK CIT before the tax authority asks for it.
Talk to us about JPK CIT implementation in Poland.