Full accounting

Keep­ing ac­count­ing books in line with the Ac­count­ing Act - fully pre­pared for the new JPK re­port­ing ob­lig­a­tions.

Full ac­count­ing is the man­dat­ory form of book­keep­ing for lim­ited com­pan­ies, larger busi­nesses and en­tit­ies that have ex­ceeded the stat­utory rev­enue thresholds for sim­pli­fied record-keep­ing. We keep accounting books in line with the Ac­count­ing Act, and in 2025-2027 we are paying par­tic­u­lar at­ten­tion to im­ple­ment­ing the new man­dat­ory Stand­ard Audit File (JPK) struc­tures, which change the way data from the books is re­por­ted to the tax office.

What our service covers

  • ✓Keep­ing ac­count­ing books in line with the Ac­count­ing Act - the journal, ledger ac­counts, trial bal­ance and fixed asset re­gister.
  • ✓Pre­par­ing fin­an­cial state­ments and work­ing with the stat­utory aud­itor if the entity is sub­ject to an audit.
  • ✓On­go­ing CIT and VAT set­tle­ments and pre­par­a­tion of tax re­turns.
  • ✓Im­ple­ment­ing and main­tain­ing the chart of ac­counts to meet the re­quire­ments of the new JPK CIT and JPK PIT struc­tures (ac­count­ing, tax and bal­ance sheet ac­count tags).
  • ✓Hand­ling set­tle­ments within the Na­tional e-In­voicing System (KSeF) and ad­apt­ing VAT re­cords to the new mark­ings (e.g. NRKSEF, OFF, BFK).
  • ✓Advice on choos­ing and im­ple­ment­ing an ac­count­ing system that meets the re­quire­ments for keep­ing books elec­tron­ic­ally.

New JPK obligations - what is changing in 2025-2027

In 2025-2027 the Min­istry of Fin­ance is in­tro­du­cing new man­dat­ory Stand­ard Audit File struc­tures cov­er­ing data from ac­count­ing books and fixed asset re­gisters. This is the biggest change in tax re­port­ing since JPK_VAT was in­tro­duced. Below are the most im­port­ant new and amended struc­tures we handle:

  • ✓JPK_KR_PD - a new file con­tain­ing entries from the ac­count­ing books (journal, ledger ac­counts, turnover and bal­ances) to­gether with a sec­tion on the income tax set­tle­ment (dif­fer­ences between the ac­count­ing result and the tax base). Ledger ac­counts must be marked with the ap­pro­pri­ate ac­count­ing and tax tags.
  • ✓JPK_ST_KR - a file cov­er­ing fixed assets and in­tan­gible assets: their ac­quis­i­tion, pro­duc­tion and re­moval from the re­gister.
  • ✓JPK_V7M / JPK_V7K - a new ver­sion of the struc­ture in force from 1 Feb­ru­ary 2026, ad­ap­ted to the Na­tional e-In­voicing System, with the mark­ings NRKSEF (KSeF in­voice number), OFF (in­voices issued out­side KSeF in off­line mode) and BFK (in­voices without KSeF under ex­emp­tions).

The ob­lig­a­tion is being in­tro­duced in stages: from 2025 it ap­plies to the largest CIT tax­pay­ers (rev­enue above EUR 50 mil­lion) and tax cap­ital groups, from 2026 to other CIT and PIT tax­pay­ers re­quired to file JPK_V7M/V7K, and from 2027 to all CIT and PIT tax­pay­ers who keep ac­count­ing books. The dates of the first sub­mis­sions have already been post­poned during im­ple­ment­a­tion, so we con­tinu­ously mon­itor cur­rent reg­u­la­tions and sched­ules so that our cli­ents do not have to do this them­selves.

Why entrust this to us

The new JPK struc­tures re­quire not only a change in how re­port­ing is done but often also a re­struc­tur­ing of the chart of ac­counts and post­ing schemes during the fin­an­cial year - leav­ing these changes to the last minute may mean having to move entries to new ac­counts after the fact. We pre­pare our cli­ents' books for the new re­quire­ments in ad­vance, follow the chan­ging dead­lines and reg­u­la­tions, and apply the ap­pro­pri­ate ac­count tags in line with cur­rent rules.

Get in touch

Do you run a com­pany or busi­ness that is re­quired to keep full ac­count­ing re­cords and want to be sure your books are ready for the new JPK re­quire­ments? Let's talk.

Book a free consultation +48 513 269 821

Frequently asked questions

Does the new JPK_KR_PD ob­lig­a­tion apply to my com­pany? +

It de­pends on when your com­pany became sub­ject to the ob­lig­a­tion. From 2025 it ap­plies to the largest CIT tax­pay­ers (rev­enue above EUR 50 mil­lion) and tax cap­ital groups. From 2026 the ob­lig­a­tion ex­tends to other CIT and PIT tax­pay­ers re­quired to file JPK_V7M or JPK_V7K. From 2027 it will cover all CIT and PIT tax­pay­ers who keep ac­count­ing books.

How does JPK_KR_PD differ from the ex­ist­ing JPK_KR? +

The ex­ist­ing JPK_KR is sub­mit­ted only at the re­quest of the tax office, for ex­ample during an in­spec­tion. JPK_KR_PD is a new, man­dat­ory struc­ture filed once a year to­gether with the tax return - it con­tains data from the ac­count­ing books and a sec­tion on the income tax set­tle­ment, in­clud­ing dif­fer­ences between the ac­count­ing result and the tax base.

What are ac­count tags and do I need to change my chart of ac­counts? +

Tags are spe­cial mark­ers as­signed to ledger ac­counts that show how a given ac­count is re­flec­ted in the bal­ance sheet, the profit and loss ac­count and the tax set­tle­ment. If your com­pany's chart of ac­counts is too gen­eral to assign these tags cor­rectly, you may need to add new ac­counts and tag them ac­cord­ingly - ideally before the start of a new fin­an­cial year.

What does the JPK_ST_KR file cover? +

JPK_ST_KR con­tains data from the re­gister of fixed assets and in­tan­gible assets - in­form­a­tion on their ac­quis­i­tion, pro­duc­tion and re­moval from the ac­count­ing re­cords. It is filed to­gether with JPK_KR_PD as part of JPK CIT or JPK PIT re­port­ing.

How are the new ver­sions of JPK_V7M and JPK_V7K linked to KSeF? +

From 1 Feb­ru­ary 2026, new ver­sions of the JPK_V7M and JPK_V7K struc­tures apply, ad­ap­ted to the Na­tional e-In­voicing System. They in­tro­duce new mark­ings: NRKSEF (the in­voice number as­signed in KSeF), OFF (in­voices issued out­side KSeF in off­line mode) and BFK (in­voices without a KSeF number, e.g. under ex­emp­tions).

Can the dead­lines for filing the new JPK files still change? +

Yes, the dead­lines have already been post­poned during im­ple­ment­a­tion - for ex­ample, the dead­line for filing JPK_KR_PD for 2025 was ex­ten­ded from 31 March to 31 July 2026. That is why it is worth mon­it­or­ing the cur­rent reg­u­la­tions of the Min­istry of Fin­ance on an on­go­ing basis rather than re­ly­ing solely on the ori­gin­ally an­nounced sched­ule.