We study higher-order conservation laws of the nonlinearizable elliptic Poisson equation as elements of the characteristic cohomology of the associated exterior differential system. The theory of characteristic cohomology determines a normal form for differentiated conservation laws by realizing them as elements of the kernel of a linear differential operator. We show that the \documentclass[12pt]{minimal}
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\begin{document}$${\mathbb{S}^1}$$\end{document} -symmetry of the PDE leads to a normal form for the undifferentiated conservation laws. Zhiber and Shabat (in Sov Phys Dokl Akad 24(8):607–609, 1979) determine which potentials of nonlinearizable Poisson equations admit nontrivial Lie–Bäcklund transformations. In the case that such transformations exist, they introduce a pseudo-differential operator that can be used to generate infinitely many such transformations. We obtain similar results using the theory of characteristic cohomology: we show that for higher-order conservation laws to exist, it is necessary that the potential satisfies a linear second-order ODE. In this case, at most two new conservation laws in normal form appear at each even prolongation. By using a recursion motivated by Killing fields, we show that, for the simplest class of potentials, this upper bound is attained. The recursion circumvents the use of pseudo-differential operators. We relate higher-order conservation laws to generalized symmetries of the exterior differential system by identifying their generating functions. This Noether correspondence provides the connection between conservation laws and the canonical Jacobi fields of Pinkall and Sterling.