Warehouse in a new format: JPK_MAG(2) from January 1, 2027
Preparing SAP for the New JPK_MAG(2) – Poland's SAF-T Warehouse Reporting Requirements
Starting January 1, 2027, companies that maintain electronic inventory records will be required to record data in such a way that they can submit it in the new JPK_MAG(2) format upon request from the tax office. For companies using SAP, this means preparing their systems for changes that affect both logistics and finance. With less than two months until the deadline, it’s worth starting this work now.
Starting January 1, 2027, companies that maintain electronic inventory records will be required to record data in such a way that they can submit it in the new JPK_MAG(2) format upon request from the tax office. For companies using SAP, this means preparing their systems for changes that affect both logistics and finance. With less than two months until the deadline, it’s worth starting this work now.
The warehouse is about to become the next piece of Poland’s digital tax puzzle. From 1 January 2027, companies that keep electronic inventory records must organise them so that, at the request of the tax authorities, they can submit the data in the new JPK_MAG(2) structure (SAF-T Warehouse). This applies to all transactions from that date onwards. Earlier periods are still reported in the current version. Even if the tax office does not request the first file in the new format right away, the system must record the data correctly from the very first day the new rules apply.
Legal basis for JPK_MAG(2)
The obligation is based on Article 193a of the Polish Tax Ordinance Act. Companies that keep their books using computer software must, at the request of the tax authorities, submit them in the SAF-T (JPK) format defined by the Ministry of Finance. The scope of the data follows from the Polish Accounting Act. The requirements for warehouse documents derive from Article 21, and the inventory accounting methods from Article 17(2). Full details are set out in the Ministry of Finance information brochure published in December 2025. Version 2 applies to data from 1 January 2027, while earlier periods are reported using version 1.
JPK_MAG on demand: deadline and obligations following a request
JPK_MAG (SAF-T Warehouse) is not submitted monthly. However, every company that keeps electronic inventory records must provide it at the request of the tax authorities. A request may be issued during a tax audit, tax proceedings or verification activities, and the deadline is at least 3 days. This is why the system should be prepared in advance, so that a correct file can be generated quickly when requested. An unjustified refusal to provide the file may result in a procedural fine.
Changes to JPK_MAG(2): KSeF, PW, MM, and Inventory
The most important change in JPK_MAG(2) is the link to KSeF. The new structure aligns warehouse data with the requirements of the National e-Invoicing System (KSeF). Goods receipt (PZ), goods issue (WZ) and internal issue (RW) documents will include a field for the KSeF invoice number. Goods movements in the warehouse and e-invoices in KSeF stop being two separate worlds, and the tax authorities gain the ability to match them directly.
JPK_MAG(2) also expands the list of documents. Internal receipts (PW) are added, and inter-warehouse transfers (MM) are split into transfers into the warehouse (MMWE) and transfers out of the warehouse (MMWY). Another new element is the stocktaking/inventory section (INW), which must be completed if the stocktake was documented in the system.
One rule remains unchanged, and in large organisations it significantly increases the number of files: a separate JPK_MAG (SAF-T Warehouse) file is prepared for each designated warehouse, e.g. for materials, goods or finished products.
JPK_MAG(2) in SAP: consistent data before the request comes
Our experience with SAF-T for CIT (JPK_CIT) showed that a new mandatory SAF-T structure cannot be handled simply by generating an XML file from SAP data. The first step is to make sure the data structure in the system meets the Ministry of Finance requirements. JPK_MAG(2) will be no different.
Companies running SAP must first ensure that their inventory, invoice and stocktaking data are consistently linked and ready to be mapped to the new structure. The SAF-T reporting in the system also needs to be adapted to meet the new Ministry of Finance requirements and, during the transition period, to support both versions of the file. JPK_MAG(2) is generated as an XML file compliant with the XSD schema published by the Ministry of Finance. A separate file is prepared for each designated accounting warehouse.
To be ready in time, the SAP adaptation for JPK_MAG(2) reporting should start now: check the system’s readiness, plan the changes and test the generation of the new file.
We offer our customers SAP adaptation for JPK_MAG(2) based on All for One JPK – SAF-T in SAP, a solution already used by more than 250 companies. We will analyse your configuration, implement the changes and test the files, so that from 1 January 2027 your data is recorded correctly and your JPK_MAG(2) file is ready for any request.
Get in touch with us.