Published: 05 November 2026
Poland’s Ministry of Finance has published the updated JPK_MAG(2) structure, which will become effective on 1 January 2027. The new version introduces changes to warehouse reporting under Poland’s Standard Audit File for Tax (SAF-T) framework, particularly to align warehouse documentation with the National e-Invoicing System (KSeF).
JPK_MAG is used to report warehouse and inventory movements, including the receipt, issuance, consumption, and transfer of goods. The updated structure introduces several changes designed to improve data consistency and tax verification.
Key Changes in JPK_MAG(2)
- KSeF Integration: Warehouse documents will include relevant KSeF invoice identification numbers, allowing authorities to link inventory movements with electronic invoices.
- Expanded Reporting Methods: The structure will support all four inventory accounting methods permitted under Polish accounting legislation, rather than only quantity-and-value records.
- Additional Data Sections: New sections will cover internal goods receipts (PW) and inventory-taking records (INW), where applicable.
- Warehouse Transfers: Transfers between warehouses will be reported through separate incoming (MMWE) and outgoing (MMWY) sections.
Implementation and Reporting Requirements
JPK_MAG(2) will apply to reporting periods beginning on or after 1 January 2027, while earlier periods will continue to use JPK_MAG(1).
Importantly, JPK_MAG remains an on-request reporting obligation, rather than a regular periodic submission. Taxpayers maintaining electronic warehouse records must provide the relevant SAF-T files when requested by Polish tax authorities, with at least three days allowed for submission.
Businesses should review their ERP and warehouse management systems to ensure compatibility with the updated XML structure before its implementation.
