From 2026, a further group of businesses in Poland must report data on fixed assets and intangible assets electronically. The structure used for this is JPK_ST_KR – part of the wider SAF-T package for income taxes, alongside the already familiar JPK_KR_PD.

For companies keeping statutory books – and using full accounting services – this is less about a new form and more about bringing asset records up to a level of detail that was never required before.

What is JPK_ST_KR?

JPK_ST_KR is the SAF-T structure covering the register of fixed assets and intangible assets. It contains, among other things:

• initial value and acquisition date of each asset,
• KŚT classification (the Polish Classification of Fixed Assets),
• depreciation – for both accounting and tax purposes,
• improvements and upgrades,
• disposal or write-off.

One principle underpins all of it: the data in the file must be consistent with the source documentation and with the statutory books. The file is not a separate schedule prepared “for the tax office” – it is a direct reflection of what the company actually holds in its register.

Who is covered, and from when?

The obligation is being phased in.

From 2026 it applies to CIT taxpayers (including partnerships that are not legal persons) and to PIT taxpayers keeping statutory books who are also required to file JPK_V7M.

From 2027 it will extend to the remaining taxpayers keeping statutory books.

In practice this concerns companies first – both those covered by accounting for limited liability companies and any entity within the scope of corporate income tax in Poland.

One practical detail is worth highlighting. JPK_ST_KR is filed once a year, after the end of the tax year. For a year beginning on 1 January 2026, the filing deadline falls on 31 March 2027. That does not mean the matter can wait until 2027: the register has to be maintained correctly throughout 2026, because that is what the file will be generated from.

This is the single most common misreading of the obligation – treating it as a task for March 2027, when in reality it is a task for January 2026.

Not sure whether the obligation already applies to your company? Get in touch and we will check it with you →

What data needs to be prepared?

The structure is detailed. For each asset it requires a series of fields describing its history: acquisition or construction, changes in value, and eventual removal from the register.

In practice this means completing data that many accounting systems simply never captured, because nobody asked for it. Purchase document numbers, exact dates of first use, and the link between a specific improvement and the asset it relates to are often scattered across the accounting system, physical document files, and the knowledge of whoever manages the assets.

It is also worth noting how this fits the wider picture. The tax authorities can now cross-reference JPK_ST_KR against JPK_KR_PD, the financial statements, and invoice data flowing through KSeF e-invoicing. Data that used to sit in separate silos is increasingly read together.

An important simplification for older assets

There is a meaningful exception for historical assets. For fixed and intangible assets entered into the register before 1 January 2025, the books do not need to be supplemented with all of the additional data required by the new structure. Where permitted, the mandatory fields are completed with an indication that no obligation applies.

Assets written off before 1 January 2025 are not reported at all. What must be reported is every asset actually held by the entity and recorded in the register.

What to check: a review of your records

The best starting point is an honest review of what you already have. Check whether:

• all recorded assets are physically present in the business – registers are often “richer” than reality,
• initial values, dates and KŚT classification are correct,
• depreciation is calculated correctly and in line with the accounting policy,
• accounting and tax figures are properly separated – one of the most frequent sources of discrepancy,
• the register reconciles to the statutory books – asset account balances must agree with the analytical records,
• disposals, sales and improvements are properly documented.

A physical stocktake, together with an update of who uses each asset and where it is located, is a natural complement to this review. The classic problem that only surfaces at this stage: office furniture that still works but has not been used for years, or IT equipment that physically left the business long ago yet remains in the register and continues to be depreciated.

For larger asset bases this review becomes a project in itself, and it is worth approaching it with support – this is exactly the kind of work covered by our accounting advisory services.

Ask us for a fixed asset register review before your first JPK_ST_KR filing →

Why this is more than another XML file

JPK_ST_KR gives the tax administration a complete, structured picture of a company’s assets, in a format that is easy to analyse and compare with other data.

Any inconsistency between the register and the books becomes visible almost automatically. Errors in SAF-T filings can create exposure not only for the company but also for the individuals responsible for its reporting. That is a good reason not to treat this purely as a technical task for the accounting team – it belongs in the same conversation as your financial reports.

Summary

JPK_ST_KR is not just a new reporting obligation. It is a requirement for greater accuracy and consistency in how a company records its assets. The structure enforces a level of order that was previously optional – and that is where the real challenge lies.

Which is why it makes sense to tidy up the register now, rather than waiting until the first mandatory file has to be produced. A review spread over several months is a very different exercise from the same review carried out under deadline pressure.

Frequently asked questions

Is JPK_ST_KR filed monthly? No. It is submitted once a year, after the end of the tax year, by the annual return deadline.

Do assets purchased many years ago have to be reported? Yes, if they are still in the register. Simplifications apply to the data required for assets entered before 1 January 2025.

What about assets written off in earlier years? Assets disposed of before 1 January 2025 are not included in the file.

Where should preparations start? With a review of the register, compared against the physical assets and against the statutory books. This usually surfaces most of the issues that need resolving before the first file can be generated.

Can an accounting firm take this on? Yes. Preparing and filing the structure can form part of ongoing accounting support. You can read more about our team and how we work.

Need support?

If you are unsure when JPK_ST_KR will apply to your company, or whether your fixed asset register is ready for the new requirements, get in touch.

At Easybooks we help companies tidy up their asset records, reconcile them to the statutory books, and prepare for reporting without last-minute pressure. We review the register, identify gaps in the data, and set out a concrete plan for the months ahead.