E-micro-company - official application for sending JPK
From 2018, all entrepreneurs who are active VAT taxpayers are obliged to send the JPK VAT file. This shipment is possible, inter alia, using the program provided by the Ministry of Finance. The official application for sending JPK was created for the smallest entrepreneurs and is called e-microfirma.
What is JPK VAT and who has to submit it?
JPK VAT is a set of information about purchases and sales, which results from the VAT records. Data for JPK VAT are downloaded directly from the company's financial and accounting system. Entrepreneurs are obliged to send JPK VAT only in electronic version by the 25th day of the month for the previous month.
From January 1, 2018, the obligation to send JPK VAT has been extended to all entrepreneurs who have registered for VAT, including micro-entrepreneurs.
Pursuant to Art. 104 of the Act on Freedom of Economic Activity, a micro-entrepreneur is an entrepreneur who has met two conditions in at least one of the last two financial years:
- employed on average less than 10 employees per year,
- achieved an annual net turnover from the sale of goods, products and services as well as financial operations not exceeding the PLN equivalent of EUR 2 million.
E-micro-company - what is it?
E-micro-company is an official free application that allows micro-entrepreneurs to send JPK VAT. This application can be downloaded in the article: Downloadable applications
However, it should be borne in mind that an e-microfirm only allows:
- issuing invoices for domestic contractors,
- saving data from purchase invoices,
- automatic creation of VAT records on the basis of entered documents,
- adding a receipt sale,
- automatic generation of JPK VAT file based on VAT records,
- validation, encryption, signing and sending JPK VAT to the system of the Ministry of Finance and downloading UPO (Official Receipt Certificate). E-micro-company is not a financial and accounting program. Therefore, the entrepreneur is obliged to control and verify the data entered into the application and to keep accounting records independently. This may be an additional difficulty for the entrepreneur. Because with the help of e-micro-company, you can only send JPK VAT and it is necessary to keep accounting records in other software.
Installation of the e-microfirma application
To run the application, the computer must have Windows 7 or newer, 32-bit or 64-bit, with Java version 1.8.0_151 or higher installed.
When preparing to implement the application for SAF-T transmission, the Ministry suggested that the vast majority of users use Windows operating systems. Therefore, in the first instance, this application was made available to Windows users.
However, during further work related to the application, the possibility of installing the application on computers using other operating systems, in particular Linux and Mac OS, will be considered.
E-microfirma application update
The e-microfirma application was updated on February 19, 2018. As a result, it has been extended with the following functions:
- editing the net amount, VAT and gross amount (this is useful when the rounded value or quantity entered in JPK VAT results in a different result than the one automatically converted by the application),
- adding a new column in the JPK list - signature type,
- adding a window with a question whether to remove a contractor in the contractor database,
-changing the method of entering a new fiscal report (automatic calculation of VAT and gross amounts and the possibility of editing them from the list level).
At the same time, according to the Ministry of Finance, in order to update the application, it is not necessary to reinstall it. After connecting to the Internet, the application will automatically update to the newer version.
The Ministry of Finance met the needs of entrepreneurs by offering a program that allows you to generate and send SAF-T VAT, so that this obligation should not be burdensome for taxpayers as it might seem.
Shipping JPK VAT and the wfirma.pl system
As already mentioned above, an e-micro-company only allows you to send JPK VAT and the taxpayer is forced to keep accounting records in another program. However, if the entrepreneur wants to keep accounting records and send JPK VAT from one system, the online accounting system wfirma.pl will be the perfect solution.
Wfirma.pl is a website that allows you to conduct simplified accounting on your own based on the KPiR or Revenue Register. In short, the system enables the issuing of sales invoices, while cost invoices - received from contractors - are entered as expenses. The system automatically posts documents in records and registers. On this basis, declarations and JPK VAT are generated. These documents can be sent directly from the system to the competent authority.
The method of generating and sending JPK VAT from wfirma.pl is described in the article: Generating and sending JPK_VAT from the system.