Poland Proposes Three-Year Relief from JPK_ST_KR Fixed-Asset Reporting

• Poland has published a draft regulation that would exempt taxpayers from submitting JPK_ST_KR fixed-asset and intangible-asset data for tax years beginning in 2026, 2027 and 2028.
• The proposed relief concerns the dedicated fixed-asset structure only and does not postpone the broader JPK_KR_PD obligation for accounting-book data.
• Businesses should treat the measure as draft legislation and continue preparing their core accounting data and JPK_KR_PD processes.

Extended article

The Polish Ministry of Finance and Economy has proposed a temporary exemption from the obligation to maintain and transmit fixed-asset and intangible-asset records using the JPK_ST_KR structure.

Under the draft regulation, the exemption would cover tax or financial years beginning after 31 December 2025 and before 1 January 2029. For calendar-year taxpayers, this would effectively cover 2026, 2027 and 2028. [globalindi…gement.com], [deloitte.com]

JPK_ST_KR is the structured file covering registers of fixed assets and intangible assets. It forms part of Poland’s wider digital reporting framework for corporate income tax and accounting records. According to the draft’s regulatory impact assessment, a key reason for the temporary relief is that financial and accounting systems available on the market do not yet allow all taxpayers to comply fully with the fixed-asset requirements. [globalindi…gement.com]

The proposed exemption must not be confused with a general postponement of Poland’s JPK accounting-book obligations. In particular, the separate JPK_KR_PD structure, which covers accounting books and income-tax-related data, remains relevant. The email received on 25 August expressly notes that the proposal does not postpone the broader JPK_KR_PD reporting requirement.

There is also an important distinction between maintaining appropriately structured data and transmitting the JPK_ST_KR file. Commentary on the proposal notes that the draft relief should not automatically be interpreted as abandoning the need to prepare or improve fixed-asset data. Businesses may still need complete and standardised registers when the reporting obligation eventually becomes effective or when information is requested under other tax or audit procedures. [deloitte.com]

For finance and tax teams, the proposal provides additional time to improve fixed-asset master data, asset classification, depreciation data, tax and accounting value differences, and interfaces between asset accounting and tax reporting. However, it should not be used as a reason to pause the wider JPK_KR_PD implementation.

As the measure remains a draft, taxpayers should monitor the final regulation and its effective date before formally changing project scope or compliance calendars.

External links

• Polish Government Legislative Centre: Draft JPK_ST_KR regulation
• Deloitte Poland: Draft exemption from JPK_ST_KR reporting for 2026–2028
• Polish Ministry of Finance: JPK_ST_KR information brochure