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This article explains how users in legal entities in Poland can generate a SAF Accounting Books Income Tax - JPK_KR_PD in XML format and preview in Excel.
JPK_KR_PD (Jednolity Plik Kontrolny – Księgi Rachunkowe Podatnika) is a reporting standard in Poland that is mandatory for businesses as of January 1, 2025. It requires that taxpayers submit detailed accounting books in a structured electronic format. Large taxpayers must report the new SAF Accounting Books Income Tax - JPK_KR_PD for the first time in March 2026, which is their deadline for filing their 2025 tax returns.
Note
For reporting periods before January 1, 2025, the earlier SAF Accounting Books - JPK_KR is required. Learn more about how to set up and generate a SAF Accounting Books - JPK_KR to report for periods before January 1, 2025, in SAF Accounting Books - JPK_KR.
As of January 1, 2026, the SAF Accounting Books - JPK_KR will be deprecated. You can find the deprecation announcement in Removed or deprecated features in Dynamics 365 Finance in the Finance 10.0.43 release.