Build Polish CIT Fixed-Asset Register File (JPK_ST_KR XML)

Skill: Convert the fixed-asset and intangibles register into a JPK_CIT asset file

Region: Poland (Polska) Category: Tax — CIT fixed-asset register (JPK_CIT / środki trwałe) Does: Takes the register of tangible fixed assets (środki trwałe) and intangible assets (wartości niematerialne i prawne) and assembles the JPK_ST_KR SAF-T file — the structured fixed-asset register that accompanies JPK_KR_PD as part of the CIT SAF-T obligation transmitted to KAS. Spec: Ministerstwo Finansów / KAS — JPK_ST_KR (Środki Trwałe — Księgi Rachunkowe) XML schema (current version)

JPK_ST_KR is the fixed-asset register companion to JPK_KR_PD. Per asset it reports the acquisition/initial value, KŚT classification, depreciation method and rate, accumulated and period depreciation, additions, disposals and modernisations, distinguishing accounting vs tax (CIT) depreciation. Filed annually with the CIT accounting books under the same phased rollout. Element names follow the schema's structures, not a verbatim XSD.

When this applies

• CIT taxpayers within the JPK_CIT phased obligation file JPK_ST_KR together with JPK_KR_PD for the financial year — largest entities/PGK from FY2025, others later; confirm the taxpayer's wave.
• Submitted after year-end with the accounting-books file, transmitted to KAS.

Structure (REGISTER → XML)

Naglowek      schema/form version, financial year period, purpose, currency (PLN)
Podmiot       taxpayer NIP, REGON, name
SrodekTrwaly  per asset: inventory number, name, KŚT code, acquisition date, document
              initial/acquisition value; place of use
Amortyzacja   method, rate (%), accounting vs tax depreciation; period & accumulated
Zmiany        additions (zwiększenia), modernisation/improvements, disposals (likwidacja/sprzedaż)
WNiP          intangibles block (analogous fields)

Data rules

• One record per asset keyed by inventory number; the asset register total must tie to the corresponding balance-sheet accounts in JPK_KR_PD.
• KŚT classification (Klasyfikacja Środków Trwałych) drives the applicable tax depreciation rate; record method (liniowa, degresywna, jednorazowa) explicitly.
• Accounting vs tax depreciation kept separate — differences feed the JPK_KR_PD tax-result reconciliation; low-value assets / one-off write-offs flagged.
• Additions and disposals dated within the period; modernisation increases initial value from the in-service date.
• Amounts in PLN; rounding follows the schema; reconcile period depreciation to the depreciation expense posted in the books.

Worked example (outline)

Naglowek: FY 2025-01-01..2025-12-31, currency PLN
SrodekTrwaly: inv 00045 "Wózek widłowy", KŚT 763, acquired 2025-04-01, value 120,000.00
Amortyzacja: method liniowa, rate 18% — tax dep. 2025 = 120,000 × 18% × 9/12 = 16,200.00
             accounting rate 20% → accounting dep. = 18,000.00 (difference to JPK_KR_PD)
Zmiany: none; in service from 2025-04

Emitted as JPK_ST_KR XML alongside JPK_KR_PD and transmitted to KAS; tax depreciation reconciles with the CIT-8 result.

Validation checklist

• Current JPK_ST_KR schema/version used; period = financial year; currency PLN
• One record per asset (inventory number unique); intangibles in the WNiP block
• KŚT code and depreciation method/rate present per asset
• Accounting vs tax depreciation distinguished; one-off/low-value write-offs flagged
• Additions, modernisations and disposals dated within the period
• Register totals tie to JPK_KR_PD asset accounts; period depreciation matches the books
• Filed with the CIT accounting-books file for the taxpayer's wave

Last updated: 2026-06-04 — confirm the current JPK_ST_KR schema version, KŚT-based depreciation rates, the obligation wave, and the deadline against current Ministerstwo Finansów / KAS (podatki.gov.pl) guidance before use.