Poland Regulatory Updates-2 August 2024

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.