Exact Globe+

PU 507 | 506 | 505 (Globe+) and 424 (Globe): ZOiS scheme introduced for JPK_KR_PD files (Polish legislation)

Businesses are required to submit an annual Standard Audit File Tax (SAFT) called JPK_KR_PD based on the general ledger scheme. The general ledger scheme allows you to link the general ledger accounts for KR and PD schemes.

In this product update, we have made the following changes:

Link scheme

We have added the Link Scheme field at Finance > VAT / Statistics > Audit file > G/L Account scheme links. This field allows you to select main or PD schemes to be displayed in the tree view. The Scheme field displays the current scheme used.

The JPK_KR_PD ZOiS scheme can only be updated in the JPK_KR_PD ZOiS Scheme section at System > General > Settings > Company settings. The following options are available:

JPK_KR_PD output file

You can generate the JPK_KR_PD output file at Finance > VAT / Statistics > Audit file > Audit file. Select the JPK_KR_PD check box at Type, and then click Export. The JPK_KR_PD file will be generated in the export directory with the format JPK_KR_PD_{YYMMDD}.xml. The generated JPK_KR_PD xml file contains many sections.

Note: General ledger account markers should be linked at Finance > VAT / Statistics > Audit file > G/L account scheme links. Otherwise, an error notification will be displayed when the file is exported.

ZOiS

We have added the ZOiS section in the XML file. This section provides a summary of the general ledger accounts for a given reporting period. This is the trial balance that contains standardised XML entries that the Polish tax authorities can process.

The JPK_KR_PD structure supports multiple ZOiS schemes to reflect the reporting requirements for different types of entities. Each scheme defines a distinct set of account markers that must be applied to the chart of accounts. Some account markers are unique to specific entity types such as NGOs, public institutions, and commercial companies.

The Parent Account ID field at Finance > General ledger > Chart of G/L's will be disabled if the Parent Account ID checkbox is not selected. The general ledger code will be the default.

If the Parent Account ID checkbox is selected, the Parent Account ID field will be enabled. The Parent Account ID must be a prefix extract of the original general ledger value 12345 with a minimum length of three characters. For example, 123, 1234, or 12345. The value must not exceed the length of the original general ledger. Entries that do not meet this criteria, such as 234, 12346, or 123456 will be invalid.