- Poland, 26 August 2024
Poland: Ministry of Finance Publishes JPK_KR_PD and JPK_ST_KR Guidelines
Poland’s Ministry of Finance has published brochures detailing the logical structure for the general ledger (JPK_KR_PD) and the fixed assets register (JPK_ST_KR).
Key points include:
- Implementation Timeline: In Poland, businesses will need to submit the first JPK_KR_PD structures by March 2026, aligned with the tax return deadline for the year 2025.
- System Adaptation Requirement: By January 1, 2025, obligated entities in Poland must ensure their financial and accounting systems are capable of generating general ledgers in accordance with the newly published logical structure.
- Regulatory Updates: A new regulation has been developed in Poland outlining the additional data that will need to be included in the maintained ledgers.
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- Poland, 14 August 2024
Poland’s KSeF FA(3) Update: Major Changes and Public Consultation Coming Autumn 2024
The new FA(3) version of Poland’s National e-Invoice System (KSeF) will be made available for public consultation in autumn 2024.
Key details include:
- FA(3 Structure Consultation: The updated KSeF FA(3) scheme will be open for public feedback in autumn 2024.
- Taxpayer-Friendly Enhancements: The Ministry of Finance aims to introduce improvements like better payment deadline visibility, the addition of the “employee” role in the Entity3 element, more characters for product/service names, and tailored solutions for local government units and VAT groups.
- Regulatory Updates: The current regulation from December 27, 2021, will be replaced by a new one. While some existing provisions will remain, new rules addressing QR codes, two-step access, and internal certificates for the mandatory version will be introduced.
- Upcoming KSeF Number Requirement: From August 1, 2026, the KSeF number will be mandatory for payments.
- System Improvements: The Ministry plans to synchronize test and production environments and introduce invoice attachments.