JPK_ST_KR: removal document number and reason now mandatory for pre-2025 assets

Corporate income taxpayers filing JPK_ST_KR report, for each reporting period, every fixed asset and intangible asset that was on the unit's books in that periodPodatki — entered in the register of fixed assets and intangible assets. Assets derecognised before the period are not reported for that period.Podatki The rule matters as the next group of entities enters the reporting duty, because the file covers the stock on hand, not a cumulative history reaching back to assets liquidated earlier.

For assets entered in the register before 1 January 2025, four additional data items under § 2 ust. 1 pkt 4 of the additional-data regulation are mandatory in the JPK_ST_KR file: the number identifying the invoice in the National e-Invoice System (KSeF), where the disposal of the asset was invoiced through it (lit. a); the number of the document on the basis of which the asset was removed from the register (lit. b); the date of removal from the register (lit. d); and the reason for removal from the register (lit. f).Podatki Previously only the KSeF number and the removal date were required for these older assetsPodatki, so the removal document number and the removal reason are newly mandatory items.

The remaining acquisition and manufacture history of pre-2025 assets keeps placeholder treatment.Podatki Mandatory structure fields concerning acquisition or manufacture — including field E_5 — are completed with "brak obowiązku"Podatki, and date fields with the minimum range date "1900-01-01"Podatki, while field E_6, which identifies the type of document confirming acquisition or manufacture, is completed with "I-inne"Podatki. Where an asset is liquidated, the removal fields are completed in every casePodatki: field E_30 carries the number of the document confirming removal from the registerPodatki and field E_29 the reason for removalPodatki.

In practice, advisers and JPK software vendors serving CIT taxpayers with pre-2025 fixed assets should map real removal data — document number, date and reason, plus the KSeF number where the disposal was e-invoiced — into the file, and reserve the "brak obowiązku", "1900-01-01" and "I-inne" placeholders strictly for the excused acquisition and manufacture history.

Legal basis: § 2 ust. 1 pkt 4 lit. a, b, d and f and § 4 of the rozporządzenie Ministra Finansów z dnia 16 sierpnia 2024 r. w sprawie dodatkowych danych, o które należy uzupełnić prowadzone księgi rachunkowe podlegające przekazaniu na podstawie ustawy o podatku dochodowym od osób prawnych (Dz.U. z 2024 r. poz. 1314 z późn. zm.), in the wording of the amending rozporządzenie Ministra Finansów i Gospodarki z dnia 15 grudnia 2025 r. (Dz.U. z 2025 r. poz. 1828).