The Polish Minister of Finance (MoF) has officially postponed the obligation to submit the JPK_ST_KR (known as the Polish Standard Audit File – SAF-T). This exemption applies to the tax year starting after 31 December 2024 and ending before 1 January 2026.
The JPK_ST_KR is a file containing data from the register of fixed and intangible assets and was originally set to become mandatory alongside the JPK_KR_PD, which covers the taxpayer’s accounting books. These structures are part of the JPK obligation for income taxes (JPK_PD) and were both scheduled to become periodic requirements after 31 December 2024 for the first taxpayer groups: tax capital groups and corporate income taxpayers with revenue above EUR 50 million in the previous tax year.
However, following this JPK_ST_KR postponement, only the JPK_KR_PD logical structure will become mandatory after 31 December 2024, for the first taxpayer group, with the first submission deadline in 2026.
In the following years, JPK_PDs will also become mandatory for other taxpayer groups as a periodic obligation.
