The latest on Poland's SAF-T (JPK) reporting requirements
Polands SAF-T (JPK) system standardizes tax reporting by requiring businesses to submit structured electronic files to the tax authorities. Introduced in 2016, it enhances transparency, ensures compliance and simplifies audits through digital reporting.
Ensuring Fiscal Precision through Poland’s JPK Reporting Standards
JPK_KR_PD
JPK_KR_PD is a SAF-T file that covers a company’s full general ledger. It includes structured data on accounting entries, balances, journal records, and related metadata. This file gives tax authorities comprehensive insight into the company’s financial operations, ensuring that bookkeeping practices are transparent, consistent, and aligned with legal requirements.
JPK_ST_KR
JPK_ST_KR is a SAF-T file dedicated to reporting fixed and intangible assets. It includes structured data on asset acquisitions, disposals, depreciation, and internal transfers. The purpose of this file is to provide tax authorities with a clear and standardized view of how companies manage their asset base over time, ensuring consistency and transparency in asset-related accounting.
January 2025
Applicable to tax capital groups and CIT payers with revenue above EUR 50 million in 2024.
January 2026
Applicable to other CIT taxpayers maintaining accounting books and already submitting JPK_VAT files.
January 2027
Applicable to all remaining CIT taxpayers required to keep accounting records.
VAT reports can now be cross-checked with invoices issued via KSeF, since the KSeF invoice identifier must be reported in JPK_VAT.
Next Key implementation dates
JPK_KR_PD and JPK_ST_KR become mandatory from December 31st 2024 for tax capital groups and CIT taxpayers whose revenue in the previous tax year exceeded EUR 50 million, introducing structured SAF-T reporting for corporate income tax.
For fiscal years starting from December 31st 2025, other CIT taxpayers maintaining accounting books and already required to submit JPK_VAT must also submit structured SAF-T income tax files.
From December 31st 2026 SAF-T income tax reporting is extended to all remaining taxpayers required to keep accounting records, completing the rollout of CIT SAF-T structures.
SAF-T Poland Overview
Implementation
JPK_VAT has been mandatory since 2016, with JPK_PD becoming mandatory for fiscal years starting after 31.12.2024
Tax Authority
Krajowa Administracja Skarbowa (KAS)
Format
XML, following OECD standards. There are currently various JPK files that are sent on request by the Tax Authority: JPK_FA, JPK_WB, JPK_MAG, JPK_KR, and JPK_BK
Digital Signature
Signing the JPK file with a qualified signature is mandatory
Archiving
5 years
Other polish regulations
Is your SAP system generating audit-ready JPK files for Poland’s mandatory SAF-T reporting?
Frequently asked questions
What is the SAF-T Poland (JPK)?
Poland’s SAF-T (JPK – Jednolity Plik Kontrolny) is a structured electronic reporting system designed to enhance tax compliance and transparency. It consists of several mandatory and on-demand files. Each serving a specific tax reporting purpose.
JPK_VAT: Monthly or Quarterly VAT Reporting?
Since 2016, Poland has required businesses to submit VAT records electronically using the JPK_VAT file.
This system replaced several VAT reporting forms and simplified tax reporting for companies.
- JPK_V7M: For taxpayers who file VAT monthly.
- JPK_V7K: For taxpayers who file VAT quarterly.
Since 1 February 2026, updated structures JPK_V7M(3) and JPK_V7K(3) apply to VAT reporting.
The updated structures include fields to report the KSeF identification number of invoices issued through the Polish National e-Invoicing System.
The update also introduces elements related to the deposit system for beverage containers (system kaucyjny) introduced in Poland.
JPK_CIT: Corporate Income Tax reporting
A new phase of SAF-T reporting for corporate income tax was introduced in 2025. This expands the Polish JPK system by introducing additional structured reporting files used for income tax compliance. The framework consists of the following files:
- JPK_KR_PD – accounting books (general ledger data).
- JPK_ST_KR – records of fixed and intangible assets for taxpayers submitting JPK_KR_PD.
- JPK_PKPIR – tax book of revenues and expenses.
- JPK_EWP – simplified revenue records.
- JPK_ST – fixed and intangible asset records for taxpayers submitting JPK_PKPIR or JPK_EWP.
SAF-T Files required for audits and inspections.
In addition to JPK_VAT and the SAF-T income tax structures, companies must also be prepared to submit additional SAF-T files upon request during tax audits or inspections by the Polish tax authorities.
- JPK_FA – VAT invoice records.
- JPK_FA_RR – VAT RR invoices for agricultural purchases.
- JPK_MAG – warehouse and inventory records.
- JPK_KR – accounting books (general ledger data).
- JPK_WB – bank statement records.
- JPK_EWP – revenue records for taxpayers under the flat-rate taxation scheme.
- JPK_PKPiR – tax ledger of revenues and expenses.
Invoices issued through the Polish National e-Invoicing System (KSeF) are stored centrally by the tax administration and may therefore not need to be submitted separately through JPK_FA if they are already available in the system.
How mandatory SAF-T (JPK) requirements will impact business in Poland
The implementation of the Standard Audit File for Tax (JPK) in Poland represents a cornerstone of the country’s digital tax strategy for VAT-registered entities. Businesses are required to submit comprehensive monthly records—most notably the JPK_V7, which merges VAT registers with the tax return—directly to the Ministry of Finance. This means that ERP systems must be capable of extracting, validating, and formatting complex accounting and tax data into the mandatory XML schemas in a fully automated and secure way, ensuring that every transaction is correctly categorized according to the latest Polish tax codes.
At Code10, we assist companies in meeting these obligations through a blend of SAP standard solutions and enhanced eCompliance capabilities integrated via our eCompliance Hub. We prioritize the use of SAP’s built-in tools while developing additional functionalities when needed to address specific compliance challenges. Our methodology enables accurate data extraction, robust validation processes, and the generation of audit-ready reports, ensuring full alignment with JPK requirements in an efficient and dependable manner.
