A single control file - what is it and when is it valid for micro and small entrepreneurs

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The single control file is a set of data arranged according to the structure specified by the Ministry of Finance, which are downloaded from IT programs intended for bookkeeping. Thus, it is an electronic form of records that aggregates data according to the following structures:

  • VAT purchase and sale records - JPK_VAT

  • tax book of revenues and expenses - JPK_PKPiR

  • revenue record - JPK_EWP

  • VAT sales invoices - JPK_FA

  • bank statement - JPK_WB

  • warehouse - JPK_MAG.

When should a single audit file be sent to the tax office? Depends on the file structure you are asking about.

VAT purchase and sale records - JPK_VAT (Standard Audit File)

Entrepreneurs are required to send a uniform control file every month only with regard to the structure of VAT purchase and sales records, i.e. JPK_VAT.

Therefore, it is necessary to generate at the end of each month - in the xml file format - records presenting in one place data from:

  • VAT purchase register,

  • VAT sales register.

Therefore, the essence of the uniform control file is not sending the declaration with the attached sales register and purchase register to the office.

From a technical point of view, SAF-T is more complicated, as it makes it necessary to generate a file that meets certain structural requirements in order to send it electronically to the tax office.

Attention!

The single audit file is submitted electronically only!

Other records in

The uniform control file, in addition to the aforementioned VAT records of purchase and sale, also includes the following structures:

JPK_KR - uniform control file of accounting books,

JPK_WB - uniform control file of bank statements,

JPK_MAG - uniform warehouse control file (inventory levels),

JPK_FA - uniform control file of a VAT invoice,

JPK_PKPIR - uniform control file of the tax revenue and expense ledger,

JPK_EWP - a uniform control file for revenue records.

Who is the Single Audit File for and from when?

A single control file is the obligation of every entrepreneur using computer programs to keep tax accounting, but for each group of entrepreneurs this obligation comes into force on a different date:

  1. the obligation to send monthly VAT purchase and sale records in the JPK_VAT format should be sent from:

    1. July 1, 2016 - large enterprises,

    2. January 1, 2017 - small and medium-sized enterprises,

    3. January 1, 2018 - micro-enterprises.

MICRO-entrepreneur - in at least one of the last two financial years:

  • on average, it employed fewer than 10 employees per year, and its annual turnover did not exceed EUR 2 million or the total assets in the balance sheet were lower than EUR 2 million.

SMALL entrepreneur - in at least one of the last two financial years:

  • on average, it employed fewer than 50 employees per year, and its annual turnover did not exceed EUR 10 million or the total assets in the balance sheet were lower than EUR 10 million.

MEDIUM entrepreneur - in at least one of the last two financial years:

  • on average, it employed fewer than 250 employees per year, and its turnover did not exceed EUR 50 million or the total assets in the balance sheet were lower than EUR 43 million.

  1. the obligation to keep a single control file for other structures (JPK_KR, JPK_PKiR, JPK_EWP, JPK_EWP, JPK_WB, JPK_FA, JPK_MAG) and making them available to tax authorities in the event of an inspection is valid from:

    1. July 1, 2016 - large enterprises,

    2. July 1, 2018 - micro, small and medium-sized enterprises.

Summing up, the introduction of the obligation to keep a single control file did not apply to all entities at the same time, but was dependent on their size. It should be emphasized that the obligation to send JPK monthly applies only to the VAT purchase and sale records (JPK_VAT). With regard to other records, SAF-T should be kept, but made available to the authorities only in the event of an inspection.