Build Polish e-Financial Statements (JPK_SF / e-Sprawozdanie Finansowe)
Skill: Convert annual accounts into a structured e-financial-statement XML
Region: Poland (Polska) Category: Financial statements — e-Sprawozdanie Finansowe Does: Takes a company's annual accounts and assembles the structured electronic financial statement (e-Sprawozdanie Finansowe / JPK_SF) XML — the format Polish entities must use to prepare and file annual statements to the KRS Repozytorium Dokumentów Finansowych (RDF) or to the Szef KAS. Spec: Ministerstwo Finansów logical structures (XSD) for sprawozdania finansowe (entity-type-specific schemas)
Financial statements in Poland must be prepared in a structured, machine-readable form (not PDF) and signed electronically (qualified signature, ePUAP/profil zaufany, or podpis osobisty) by the persons required by the Accounting Act. The schema depends on the entity type (jednostka inna, mała, mikro, banks, insurers, NGOs) — use the correct MF logical structure. Element names below follow the statement structure, not a verbatim XSD.
When this applies
- Entities keeping books under the Accounting Act (ustawa o rachunkowości) prepare the annual statement in the structured format; commercial-register entities file it to KRS (RDF), while some taxpayers file to the Szef KAS.
- Filed annually after approval; the file bundles the statement, and the filing also carries approval resolutions and (where required) the auditor's opinion separately.
Document structure (e-Sprawozdanie Finansowe)
Naglowek schema version, entity type variant, KSH/currency, period covered
Wprowadzenie introduction & accounting policies (going concern, methods)
Bilans Balance sheet — Aktywa (assets) / Pasywa (equity & liabilities)
RachunekZyskowIStrat Profit & loss (wariant porównawczy or kalkulacyjny)
ZestawienieZmianWKapitale Statement of changes in equity (where required)
RachunekPrzeplywow Cash-flow statement (metoda bezpośrednia/pośrednia, where required)
DodatkoweInformacje Additional information & notes (incl. free-form attachments)
Data rules
- Pick the correct entity-type schema (inna / mała / mikro / bank / ubezpieczyciel) — the available elements and required statements differ (mikro/mała have simplified Bilans and RZiS).
- Bilans must balance: total Aktywa = total Pasywa; opening balances tie to the prior period's closing.
- RZiS choice (comparative vs by-function) must match the policy stated in Wprowadzenie; the net result flows to equity in the Bilans and to the changes-in-equity statement.
- Amounts in PLN at the schema's precision; comparatives (prior year) are reported alongside the current year.
- Notes (DodatkoweInformacje) carry the mandatory disclosures; free-form rich content is included per the structure's allowance.
- The XML must be signed by the head of the entity and the person keeping the books (and all board members for some forms) before submission.
Worked example (outline)
Naglowek: wariant "jednostka inna", okres 2025-01-01..2025-12-31, waluta PLN
Wprowadzenie: kontynuacja działalności = tak; RZiS wariant porównawczy
Bilans:
Aktywa razem = 8,500,000 (A. Trwałe 5,000,000 + B. Obrotowe 3,500,000)
Pasywa razem = 8,500,000 (A. Kapitał własny 4,200,000 + B. Zobowiązania 4,300,000) ✓ balances
RachunekZyskowIStrat: Przychody netto 12,000,000 − koszty 11,100,000 → zysk netto 900,000
DodatkoweInformacje: noty (środki trwałe, rozrachunki, zatrudnienie, …)
The structure is emitted as the entity-type e-Sprawozdanie XML, signed electronically, and filed to KRS RDF (or Szef KAS).
Validation checklist
- Correct entity-type logical structure (XSD) and current schema version used
- Header period, currency (PLN), and RZiS variant consistent with Wprowadzenie
- Bilans balances (Aktywa = Pasywa); prior-year comparatives present; opening ties to last close
- Net result reconciles across RZiS → equity (Bilans) → changes-in-equity statement
- Cash-flow and changes-in-equity statements included where the entity type requires them
- Mandatory notes (DodatkoweInformacje) complete
- File signed electronically by the required persons
- Filed to the correct recipient (KRS RDF / Szef KAS) within the statutory deadline
Last updated: 2026-05-31 — MF financial-statement schemas vary by entity type and are revised; confirm the current logical structure (XSD) for your entity type, the signing requirements, and the filing channel/deadline against current Ministerstwo Finansów / KRS (podatki.gov.pl, ekrs.ms.gov.pl) guidance before use.