Accounting
JPK_PKPiR and JPK_EWP: what is it?
JPK structures for the tax revenue and expense ledger and for the revenue register
JPK_PKPiR and JPK_EWP are file structures in which you deliver the electronic form of KPiR or the revenue register when the tax office asks for it. They are not filed on your own.
Key answers
- What it is
- Standard audit files for tax books kept in computer software: JPK_PKPiR for the revenue and expense ledger and JPK_EWP for the revenue register. The tax authority may demand all or part of the books and accounting documents in a form matching the published logical structure, indicating the type of books and the period (art. 193a(1) of the Tax Ordinance).
- Who it affects
- Taxpayers keeping tax books in computer software, if the tax office asks for such a file.
- When
- Only at the request of the tax authority, by the deadline in the summons. It is not a file filed every month, like JPK_V7.
- Where
- It is delivered by electronic means or on a data carrier. The logical structure is available in the Public Information Bulletin of the office serving the minister of finance (art. 193a(2)).
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
