The new JPK_KR_PD (accounting records for income tax purposes) and JPK_KR_ST (fixed assets register) reporting structures are revolutionising the way in which the tax authorities analyse your company’s finances.
This is not merely a technical change, nor is it simply another requirement to submit a report. We are entering an era in which accounting, tax and record-keeping data are analysed collectively, automatically and in real time.
What does the new JPK structure mean in practice for your business?
The tax office’s automatic verification of files leaves no room for haphazard entries or manual corrections made ‘outside the system’. Finance departments are faced with the need to prepare not only the report file itself, but the entire data chain within the organisation.
These new obligations require:
- Full consistency between general ledger entries and the final corporation tax settlement,
- Organising and standardising the records of fixed assets and intangible assets,
- Improving the quality of source data without discrepancies or undocumented adjustments,
- Adapting ERP systems (mapping of accounts, tags and additional attributes).
5 key areas of work in the accounts department
From our implementation experience, we know that preparing an organisation for JPK_KR_PD and JPK_KR_ST requires the verification of several critical points:
1. Readiness analysis (Gap Analysis)
Identifying historical discrepancies between balance sheet and tax accounting treatments, and checking whether the current chart of accounts and posting schemes allow for the error-free generation of JPK structures.
2. Mapping data to JPK structures
Assigning the correct attributes, tags and accounting accounts to meet the schema requirements. Standardising descriptions of economic events so that tax systems correctly interpret the tax classification of costs and revenues.
3. Fixed Assets Register (JPK_KR_ST)
Verification of the completeness of fixed asset history, consistency of depreciation rates (balance sheet vs. tax rates) and verification of unique asset identifiers.
4. Adaptation of ERP systems
Close cooperation with software suppliers and the IT department to eliminate manual workarounds in Excel spreadsheets. Every entry must be generated directly from the verified database.
5. Optimisation of processes and internal controls
From our implementation experience, we know that preparing an organisation for JPK_KR_PD and JPK_KR_ST requires the verification of several critical points:
1. Readiness analysis (Gap Analysis)
Identifying historical discrepancies between balance sheet and tax accounting treatments, and checking whether the current chart of accounts and posting schemes allow for the error-free generation of JPK structures.
2. Mapping data to JPK structures
Assigning the correct attributes, tags and accounting accounts to meet the schema requirements. Standardising descriptions of economic events so that tax systems correctly interpret the tax classification of costs and revenues.
3. Fixed Assets Register (JPK_KR_ST)
Verification of the completeness of fixed asset history, consistency of depreciation rates (balance sheet vs. tax rates) and verification of unique asset identifiers.
4. Adaptation of ERP systems
Close cooperation with software suppliers and the IT department to eliminate manual workarounds in Excel spreadsheets. Every entry must be generated directly from the verified database.
5. Optimisation of processes and internal controls
Review of month-end and year-end closing procedures. The aim is to eliminate ‘after-the-fact’ adjustments and to organise the process so that inconsistencies are detected before the file is sent, rather than during the audit.
How can we support your organisation? (Interim and implementation support)
We support companies with in-house accounting departments on an operational basis – as business partners and implementation experts (interim management / project consultancy).
How can we help?
- Rapid assessment: We review the current state of data preparation and identify real risks.
- Implementation and mapping: We translate complex logical structure requirements into specific account entries and verify the mapping within the ERP system.
- A bridge between Accounting and IT: We help translate tax requirements into the language understood by ERP system implementers.
- A hands-on approach: We focus on the practical preparation of data and processes, rather than merely developing theories.
Practical training workshops for accounting teams
To ensure a company is well-prepared for new challenges in the long term, it is essential to enhance the team’s skills. We offer practical, hands-on training sessions (including those using the client’s actual data), covering:
- A discussion of the precise structure of JPK_KR_PD and JPK_KR_ST,
- The practical application of the new regulations to day-to-day operational work within the ERP system,
- An analysis of the most common errors and audit pitfalls.
Summary: Get your basics in order before the inspection
The implementation of JPK_KR_PD and JPK_KR_ST is a project that straddles the fields of accountancy, taxation and IT. It is worth viewing it as an ideal opportunity to put the company’s financial foundations in order, rather than merely as a tedious reporting obligation.