Generating a JPK PKPIR file from when will it be mandatory?
At the beginning of July, all entrepreneurs will be required to generate JPK PKPiR files. The new obligation is to increase the scope of inspections by offices, which is to translate into economic growth related to the reduction of the shadow economy. The PKPiR JPK files will ultimately contain information on all elements of the tax book of revenues and expenditures of a given taxpayer. From when will generating a JPK PKPiR file will be obligatory and will it apply to every entrepreneur? More in this article!
Generating a JPK PKPiR file - from when and for whom?
From January 1, 2018, the last group of taxpayers - micro-entrepreneurs - was subject to the obligation introduced by the Ministry of Finance to prepare the so-called Uniform Control Files in the field of VAT registers. The last stage of the introduced changes regarding JPK structures is the entry into force on 1 July 2018 of the obligation to have JPK PKPiR files by all entrepreneurs, both small, medium and micro. This file will be a set of information on the revenues obtained and costs incurred from the economic activity of a given entrepreneur based on the information contained in the PKPiR kept by him.
The Ministry of Finance assumed that generating the PKPiR SAF file will apply to all entrepreneurs who run PKPiR in electronic form, which means that entrepreneurs running PKPiR in paper form so far are exempt from this obligation. Tax regulations do not impose the necessity to run PKPiR in electronic form.
PKPiR JPK file - shipping obligation
The obligatory generation of a JPK PKPiR file is not tantamount to the need to submit it to the tax authorities. The generated files must be sent only at the request of the tax office, the file of which is necessary for the verification of data in the course of tax proceedings, verification activities or tax inspection. Then the taxpayer will have no less than 3 days to share their JPK PKPiR file. However, this date will be precisely specified in the invitation. Failure to deliver the required structures on time may result in fiscal consequences, while refusal to provide a file may result in a fine of up to PLN 2,800. Moreover, if during the tax inspection, the taxpayer does not submit the required JPK files, he may face a criminal and fiscal sanction and the need to pay a fine of up to PLN 42,000. zloty. The generated files can then be sent via specific electronic communication or in person on a data carrier, e.g. on a pendrive, memory card or CD / DVD.
JPK PKPiR file structure - what elements does it contain?
All JPK files, including JPK PKPiR, are to be generated in XML format, in accordance with the requirements of the Ministry of Finance. Currently, all computer programs that support JPK structures have this file format. The very structure of the JPK PKPiR file contains a set of information contained in the PKPiR, which has been additionally divided into various sections, from which the following can be distinguished:
- Header - contains data on JPK PKPiR, such as: the purpose of the submission and the period to which the data relate.
- Entity1 - contains the taxpayer's identification data, such as: name and tax identification number.
- PKPIRInfo - contains data on the determination of income in a tax year, such as, for example, physical inventory values at the beginning and end of the tax year, total tax deductible costs or income earned in the current tax year.
- PKPIRSpis - this is an optional section that occurs in the case of physical inventory created during the year.
- PKPIRWiersz - contains all the information contained in the entity's PKPiR regarding revenues and costs. The information is provided in the same way as in the traditional version of PKPiR.
- PKPIRCtrl - contains summary information relating to all columns and the total value of revenues and costs.
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In addition, each of the sections listed above is divided into individual fields. They concern such information as, for example, exact addresses, names, postal codes, currencies, NIP, REGON, country and its code, poviat, voivodship and many other detailed data, allowing for in-depth verification of the correctness of entries, and thus transactions. Individual fields are marked with letters and numbers.
Detailed information on the JPK KPIR structure is available on the website of the Ministry of Finance: JPK Structures
To sum up, taxpayers running PKPiR in electronic form are required from 1 July 2018 to have a JPK PKPiR file. At the same time generating the JPK PKPiR file does not require sending it to the tax authority. Taxpayers are required to provide the SAF-T structure of the PKPiR only at the request of the tax office on specific data carriers in XML format. The scope of data to be provided depends on the needs of the tax authorities. The taxpayer has at least 3 days to submit the file, but the exact date will be specified in the request.