Build Polish CIT Accounting-Books File (JPK_KR_PD XML)
Skill: Convert the general ledger and tax-result reconciliation into a JPK_CIT accounting-books file
Region: Poland (Polska) Category: Tax — CIT accounting books (JPK_CIT / księgi rachunkowe) Does: Takes the general ledger (księgi rachunkowe), the chart of accounts, journal entries and the accounting-to-tax result reconciliation and assembles the JPK_KR_PD SAF-T file — the structured accounting-books schema for CIT that taxpayers transmit to KAS. Spec: Ministerstwo Finansów / KAS — JPK_KR_PD (Księgi Rachunkowe — Podatek Dochodowy) XML schema (current version)
JPK_KR_PD is the new CIT-oriented SAF-T for the accounting books, replacing the old JPK_KR for income-tax purposes. It carries the chart of accounts, opening balances, turnover and journal entries, plus markers that tie each entry to the tax result (knowledge-based add-backs / non-deductible items). It is filed annually after year-end (phased in: largest taxpayers / tax capital groups from FY2025, others later) and must reconcile with the CIT-8 return. Element names follow the schema's structures, not a verbatim XSD.
When this applies
- CIT taxpayers and tax capital groups keeping books under the Accounting Act, within the phased obligation: largest entities and PGK from the fiscal year beginning in 2025, remaining CIT payers in subsequent years — confirm the taxpayer's wave.
- Filed after the financial year, by the CIT-8 submission deadline for the year (generally end of the third month after year-end), transmitted to KAS.
Structure (BOOKS → XML)
Naglowek schema/form version, period (financial year from/to), purpose, currency (PLN)
Podmiot taxpayer NIP, REGON, name
ZOiS chart of accounts: account number, name, account type, opening balance
Dziennik journal: entry number, posting date, document date, description, amount
KontoZapis ledger postings: account, debit/credit side, amount, counter-account
Dzienniki turnover and balances per account for the period
Znaczniki tax markers (KSeF reference where applicable, tax-result tags / non-deductible flags)
Data rules
- Books are reported as posted, in PLN; every journal entry links to its ledger postings (double-entry must balance: ΣDr = ΣCr).
- Chart-of-accounts numbering must be consistent across ZOiS, journal and postings; opening balances tie to the prior year's closing.
- Tax-result reconciliation: entries/accounts feeding non-deductible costs, tax-exempt income and timing differences carry the schema's tags so the accounting result can be bridged to the tax base.
- KSeF invoice references are attached to postings of invoices issued/received through KSeF where required.
- Reconcile with CIT-8: the tagged tax adjustments must reproduce the CIT-8 taxable base for the year.
Worked example (outline)
Naglowek: financial year 2025-01-01..2025-12-31, currency PLN
Podmiot: NIP 1234567890, REGON ...
ZOiS: 402 "Usługi obce" opening 0.00 ; 702 "Sprzedaż" opening 0.00
Dziennik: entry 000123, doc 2025-03-10 "FV KSeF 5500/2025"
KontoZapis: Dr 402 10,000.00 / Cr 202 10,000.00 (KSeF ref attached)
Znaczniki: portion of 402 flagged non-deductible representation cost
Emitted as JPK_KR_PD XML and transmitted to KAS; tagged adjustments reconcile to the CIT-8 taxable base.
Validation checklist
- Current JPK_KR_PD schema/version used; period = full financial year; purpose correct
- Taxpayer NIP/REGON correct; currency PLN
- Chart of accounts (ZOiS) consistent across journal and postings; opening balances tie to prior year close
- Every entry balances (ΣDr = ΣCr); journal links to ledger postings
- Tax-result tags / non-deductible flags applied; KSeF references attached where required
- Tagged adjustments reconcile with CIT-8 taxable base
- Filed by the CIT-8 deadline for the taxpayer's wave
Last updated: 2026-06-04 — confirm the current JPK_KR_PD schema version, the taxpayer's obligation wave/start year, required tax tags, and the deadline against current Ministerstwo Finansów / KAS (podatki.gov.pl) guidance before use.