CRDP, the Central Register of Tax Data, is an internal ICT system of the National Revenue Administration (KAS) into which flow data from returns, VAT records, KSeF invoices, office decisions and risk analyses. The entrepreneur has no access to it and does not file anything in it, but it is there that the authorities combine information about the firm from different sources. For this reason the most important practical conclusion is to keep all data transmitted consistent with each other.
Legal basis and definition
CRDP is described in Article 35 of the Act on the National Revenue Administration (consolidated text: Journal of Laws 2025, item 1131). The provision lists it as the first of three tools with which KAS carries out its tasks; the other two are the Platform for Electronic Tax and Customs Services (PUESC) and the e-Tax Office (e-Urząd Skarbowy). The Act defines CRDP as a system for gathering, analysing and processing tax data, as well as for processing data from the Central Register of Entities — National Register of Taxpayers and from other databases and registers made available to KAS.
The joint controllers of the data are the minister responsible for public finance and the Head of the National Revenue Administration. Data may be entered by KAS bodies at all levels: from tax offices and customs-tax offices, through tax administration chambers, to the National Tax Information (KIS) and the Head of KAS himself.
What information is placed in the register
The scope of data can be divided into three groups.
Data submitted by the firm
- returns filed by taxpayers, remitters and their legal successors, including PIT, CIT and VAT;
- VAT records, in practice the records part of the JPK_V7 file, and records kept by VAT group members;
- invoices issued and received in the National e-Invoicing System;
- letters concerning the use of the VAT exemption in another EU country under Article 113b of the VAT Act (provision added from 1 January 2025).
Documents of the authorities
- decisions, rulings and other documents related to tax and customs obligations;
- enforcement titles and other documents transferred to the head of the tax office in connection with enforcement;
- the results of risk analysis carried out under the Tax Ordinance Act and the data and documents linked to it.
Data from third parties
- records of recipients of cross-border payments kept by payment service providers;
- other documents and information provided to KAS bodies to perform statutory tasks.
To data processed in connection with the detection and combating of crime, the Act on the protection of personal data processed in connection with the prevention and combating of crime applies, not the general RODO (GDPR) rules.
CRDP vs the systems used by the entrepreneur
CRDP is sometimes confused with tools available to taxpayers. The differences are simple:
| System | Who uses it | What it is for |
|---|---|---|
| CRDP | only KAS bodies | linking and analysis of tax data |
| e-Tax Office | taxpayers and authorities | filing and serving letters, handling matters |
| PUESC | taxpayers and authorities | customs, excise and some VAT matters |
| KSeF | taxpayers | issuing and receiving structured invoices |
The importance of CRDP grows with the KSeF rollout. From 1 February 2026 the system covered the largest taxpayers, from 1 April 2026 other firms, and from 1 January 2027 the obligation will also cover the smallest entrepreneurs. Every KSeF invoice is therefore immediately available to the administration, which can compare it with the return and the JPK file.
What this means in practice
Since data flow into one system, discrepancies between them are easy to detect. Typical situations that may end in a question from the office or verification activities:
- a sales invoice is in KSeF but has not been reported in JPK_V7 for the right period;
- a counterparty deducted VAT from an invoice that the seller did not settle;
- revenue reported in the PIT or CIT return differs clearly from sales in the VAT records;
- an entrepreneur exempt from VAT exceeded the PLN 240,000 threshold in force in 2026 and still did not register as an active VAT payer.
Example: a service company issued an invoice in KSeF in May but their accountant recorded it only in June. The data from KSeF and JPK for May do not match, so the office may request explanations. A correction of the JPK file is enough, but it is better if the difference does not arise at all.
What CRDP does not change
Several misunderstandings have grown around the register. Worth clearing up:
- CRDP does not impose new obligations on the entrepreneur or require a separate filing — it is fed with data the firm already provides in returns, JPK files and invoices.
- It is not a public register like CEIDG, KRS or the VAT payers list; a counterparty cannot be checked there.
- The mere existence of discrepancies in data is not yet a finding of the office. It may be grounds for a summons, verification activities or an audit, in which the taxpayer provides explanations and documents.
Data consistency checklist
- Every month compare sales and purchase invoices from KSeF with the records in JPK_V7 before sending it.
- Check whether the date of the tax point matches the period in which the invoice was reported.
- After year-end, compare the revenue in the annual return with sales shown in JPK files and explain the differences (e.g. advances, exempt sales).
- Update register data in CEIDG or KRS and in identification filings, as they feed the Central Register of Entities.
- Reply to summons in the e-Tax Office on time and keep documents supporting the settlements.
More on settling this tax in Poland, including the exemption threshold and KSeF, is in the article on VAT in 2026.
How Good Balance can help
As part of accounting advisory we check the consistency of returns, JPK files and KSeF invoices before the office does, and help prepare replies to summons. In current servicing within simplified accounting we reconcile data every month so that discrepancies do not arise.