The Polish Ministry of Finance has released a draft version of the updated JPK_MAG (Standard Audit File for Warehouse Operations) logical structure, designated JPK_MAG(2). The draft is open for public consultation until 12 November 2025.
Key Changes
The proposed JPK_MAG(2) structure introduces significant updates to align warehouse reporting with Poland’s evolving digital tax infrastructure:
KSeF Integration
The new structure incorporates dedicated fields for National e-Invoice System (KSeF) numbers, enabling direct linkage between warehouse documents and e-invoices.
Expanded Inventory Accounting Methods
JPK_MAG(2) extends support beyond the current quantity-value method to encompass all four inventory accounting methods defined in the Polish Accounting Act:
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Quantity-value recording
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Quantity-only recording
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Periodic quantity recording
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Direct cost write-off with periodic adjustment
Technical Infrastructure Updates
Additional improvements include extended date range support through 2050 and international address capabilities via the new AdresZagr element.
Consultation Process
Stakeholders may submit feedback on the proposed structure until 12 November 2025, to: konsultacje.jpknz@mf.gov.pl
Next Steps
While implementation timelines remain to be announced following the consultation period, businesses should begin evaluating their warehouse reporting capabilities against the proposed requirements to ensure readiness for the transition to JPK_MAG(2).
For future updates on Poland and similar developments in other countries, follow our Regulatory Analysis page.
