Field name
KodFormularza
WariantFormularza
CelZlozenia
DataWytworzeniaJPK
DataOd
DataDo
RokDataOd
RokDataDo
RokPdDataOd
RokPdDataDo
DomyslnyKodWaluty
KodUrzedu
Field description
This field stores two attributes of the KodFormularza
element:
• kodSystemowy: JPK_KR_PD (1) (JPK code)
• wersjaSchemy: 1-0 (version of file structure) • 1 - filing
the JPK file for the first time,
• 2 - filing a correction of the JPK file
This field contains schema (data structure version)
designation . The current value is: 1.
The field contains the identification of the purpose of
filing:
Date and time when the JPK_KR_PD file is generated (e.g.
2025-03-21T09:30:47Z)
Start date of the period covered by the JPK_KR_PD file
(e.g. 2025-01-01)
End date of the period covered by the JPK_KR_PD file (e.g.
2025-01-31)
Designation of the start date of the financial year (year-
month-date) from which JPK_KR_PD is filed – in
accordance with Article 3(1)(9) of the Accounting Act
Designation of the end date of the financial year (year-
month-date) to which JPK_KR_PD is filed – in accordance
with Article 3(1)(9) of the Accounting Act
Start date of the financial year – to be completed, if the
tax year is different from the financial year
End date of the financial year – to be completed if the tax
year is different from the financial year
Designation of the currency in which the values in the
JPK_KR_PD file are given.
It is a three-letter currency code in the ISO-4217 standard
Designation of the code of the tax office competent for
the registered office of the taxable person.
required (R) / optional (O) Mapping
Logic
Node/field name Node/field description
IdentyfikatorPodmiotu Data identifying the entity
Address of the entity (in Poland or
Adres
abroad)
Label for the Estonian CIT (optional
Znacznik_EST
field)
Label for a taxable person applying
Znacznik_MSSF International Financial Reporting
Standards (IFRSs) (optional field)
IdentyfikatorPodmiotu node
NIP Tax identification number
Full name (character field, up to 240
PelnaNazwa
characters)
REGON identification number (optional
REGON
field)
AdresPol node
The field comprises a two-letter
KodKraju country code according to the glossary
embedded in the schema
The field includes the name of the
Wojewodztwo
voivodeship
The field includes the name of the
Powiat
poviat
The field includes the name of the
Gmina
gmina
Ulica Street name (optional field)
NrDomu Building number
NrLokalu Flat number (optional field)
Miejscowosc City/town name
KodPocztowy Postal code
AdresZagr node
The field comprises a two-letter
KodKraju country code according to the glossary
embedded in the schema
KodPocztowy Postal code (optional field)
Miejscowosc City name
Ulica Street name (optional field)
NrDomu Building number (optional field)
NrLokalu Flat number (optional field)
required (R) / optional (O) Mapping
O
O
O
Logic
Field name
T_1
T_2
T_3
Field description
Counterparty code which enables unique identification of an undertaking
in the financial and accounting system of the entity – character field (up to
256 characters)
Code of the country where the counterparty’s tax identification number
has been assigned (optional field). A two-letter code of the country where
the counterparty’s tax identification number has been assigned should be
provided. If there is no country code, the field is left empty.
Tax identification number of the counterparty (optional field). Provide the
number which enables identification of the counterparty, without the
letter country code. The filing should specify counterparties with which
business transactions were executed in the period for which JPK_KR_PD is
filed.
required (R) / optional (O) Mapping Logic
O
Node name
ZOiS1
ZOiS2
ZOiS3
ZOiS4
ZOiS5
ZOiS6
ZOiS7
ZOiS8
ZOiS1–ZOiS8 range
S_1
S_2
S_3
S_4
S_5
S_6
S_7
S_8
S_9
S_10
S_11
S_12_1
S_12_2
S_12_3
Node description
Statement of transactions and balances for banks
Statement of transactions and balances for insurance and reinsurance undertakings
Statement of transactions and balances for public benefit and voluntary service
organisations
Statement of transactions and balances for investment funds
Statement of transactions and balances for brokerage houses
Statement of transactions and balances for cooperative savings and credit unions
Statement of transactions and balances for other entities
Statement of transactions and balances for entities applying IFRSs
–ZOiS8 range
Identifier of the final entry account (subsidiary ledger account or general ledger
account, if no entry is required on subsidiary ledger accounts) (character field, e.g.
“011-4-1”)
Account name (character field, e.g. “passenger cars”)
Identifier of a master account (character field)
Opening balance on the Debit side in Polish zloty (numeric field)
Opening balance on the Credit side in Polish zloty (numeric field)
Turnover on the account on the Debit side in the period covered by JPK (numeric field)
Turnover on the account on the Credit side in the period covered by JPK (numeric field)
Turnover on the account on the Debit side in the period from the opening of accounting
books to the end date of the period covered by JPK (numeric field)
Turnover on the account on the Credit side in the period from the opening of accounting
books to the end date of the period covered by JPK (numeric field)
Balance on the Debit side in Polish zloty as at the end date of the period covered by JPK,
including the opening balance (numeric field)
Balance on the Credit side in Polish zloty at the end date of the period covered by JPK,
including the opening balance (numeric field)
Account label resulting from the regulation on additional scope of data to be included in
accounting books (optional field for entities applying IFRSs)
Additional account label resulting from the regulation on additional scope of data to be
included in accounting books (optional field)
Additional account label resulting from the regulation on additional scope of data to be
included in accounting books (PD) (optional field)
required (R) / optional (O) Mapping Logic
Field/node name
D_1
D_2
D_3
D_4
D_5
D_6
D_7
D_8
D_9
D_10
D_11
D_12
KontoZapis
KontoZapis node
Z_1
Z_2
Z_3
Z_4
Z_5
Z_6
Z_7
Z_8
Z_9
Field/node description
Number of an entry in the journal assigned in sequence during a
financial year in accordance with the requirement specified in Article
14(2) and Article 14(4) of the Accounting Act, i.e.:
- entries in the journal must be numbered in sequence,
- where the accounting books are kept using a computer, an entry
should automatically be assigned a number with which it is entered in
the journal.
The chronology of entries in the journal should reflect the dates on which
entries are made and not the dates of business transactions. Article
15(1) of the Accounting Act specifies that entries in general ledger
accounts must be made for events recorded previously or
simultaneously in the journal in accordance with the double-entry
method, which means that entries in the journal cannot be secondary to
the entries made in general ledger accounts – character field (for
particular journals), e.g. “1/Zak/01/2025”, “280/Sprz/01/2025”
Journal description – character field. Partial journals used by an entity as
an element of accounting books in accordance with Article 14(3) and
Article 14(4) of the Accounting Act. These should be named for instance
“Zakup” (Purchase), “Sprzedaż” (Sale)
Counterparty code which provides unique identification of an
undertaking in the financial and accounting system of the entity – the
same as in theT_1 element in the Kontrahent section (optional field)
Identification number of accounting evidence assigned by its issuer as
required by Article 21(1)(1) of the Accounting Act (character field)
Type of accounting evidence (which is the basis of an entry, as referred
to in Article 23(2)(2) of the Accounting Act) identified on the accounting
evidence by the issuer in accordance with Article 21(1)(1) of the
Accounting Act (character field)
Date of business transaction referred to in Article 23(2)(1) of the
Accounting Act, identified on the accounting evidence by the issuer as
required by Article 21(1)(4) of the Accounting Act (date field, e.g. “2025-
01-02”)
Date of preparation of the accounting evidence referred to in Article
23(2)(2) of the Accounting Act, identified on the accounting evidence by
the issuer as required by Article 21(1)(4) of the Accounting Act. If the
evidence is prepared prior to the date of the business transaction and no
date of preparation of the accounting evidence is provided thereon, in
accordance with Article 21(1)(4), the date of the business transaction
should be entered in the field (data field, e.g. “2016-01-02”)
Date with which the evidence is entered in the books (data field, e.g.
“2016-01-02”)
Data enabling identification of the person responsible for the contents of
the entry as required in Article 14(4) of the Accounting Act (character
field, e.g. “Nowak”)
Description of a business transaction referred to in Article 23(2)(3) of the
Accounting Act, included on the accounting evidence by the issuer as
required by Article 21(1)(3) of the Accounting Act, or comprehensible
text, abbreviation or code of the transaction description, with the proviso
that written explanations of the abbreviations or codes should be
provided – in accordance with Article 23(2)(3) of the Accounting Act
(character field, up to 512 characters)
Amount of a business transaction referred to in Article 23(2)(4) of the
Accounting Act, resulting from the value of the business transaction
identified by the issuer of accounting evidence in accordance with Article
21(1)(3) of the Accounting Act (numeric field)
Number identifying the invoice or correction invoice in the National e-
Invoice System (KSeF). The field is required for transactions documented
with an invoice or a correction invoice issued using the KseF by an entity
filing the JPK (optional field)
Entries in general ledger accounts and subsidiary ledger accounts
Sequence number of a detailed accounting entry (character field, up to
256 characters)
Description of an entry line (character field, up to 512 characters)
Identifier of the final entry account (subsidiary ledger account or general
ledger account, if no entry is required on subsidiary ledger accounts) –
the same as the S_1 element in the ZOiS section (character field)
Amount of the entry of a transaction on the Debit side (numeric field)
Amount of the entry of a transaction on the Debit side in a foreign
currency for foreign currency transactions (optional numeric field)
Currency code for foreign currency transactions posted on the Debit side
– optional field. The field comprises a three-letter currency code
according to the glossary embedded in the schema
Amount of the entry of a transaction on the Credit side (numeric field)
Amount of the entry of a transaction on the Credit side in a foreign
currency for foreign currency transactions (optional numeric field)
Currency code for foreign currency transactions posted on the Credit
side (optional field) The field comprises a three-letter currency code
according to the glossary embedded in the schema
required (R) / optional (O) Mapping Logic
Field name Field description
C_1 Number of entries in the Dziennik table
Aggregate value of transaction amounts of the
C_2
D_11 element (numeric field)
C_3 Number of entries in the KontoZapis table
Aggregate value of lines (entries) on the Debit
C_4
side in the Z_4 element (numeric field)
Aggregate value of lines (entries) on the Credit
C_5
side in the Z_7 element (numeric field)
required (R) / optional (O) Mapping Logic
Field name
K_1
K_2
K_3
K_4
K_5
K_6
K_7
K_8
Field description
Revenue exempt from tax (permanent differences between
profit/loss for accounting purposes and income/loss for tax
purposes) (numerical field)
Non-taxable income in the current year (numerical field)
Taxable income in the current year posted in accounting books of
previous years (numerical field)
Non-tax-deductible costs (permanent differences between
profit/loss for accounting purposes and income/loss for tax
purposes) (numerical field)
Non-tax deductible expenses in the current year (numerical field)
Tax deductible expenses in the current year posted in books of
previous years (numerical field)
Taxable income not posted in accounting books (numerical field)
Tax deductible expenses not posted in accounting books (numerical
field)
required (R) / optional (O) Mapping Logic