JPK and the Ministry of Finance - news in 2018

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The Ministry of Finance introduced the Standard Audit File on July 1, 2016. This file was for large enterprises only. From January 2017, the obligation to send the JPK_VAT file also covers small and medium-sized enterprises. Currently, this group has also been joined by micro-entrepreneurs. The article explains the methods of sending JPK and the purpose of its introduction. SAF-T and the Ministry of Finance - the most important information.

SAF-T and the Ministry of Finance - what is it and who does it apply to?

SAF-T is a set of data presented in electronic form, in the appropriate format, provided at the request of the tax office. JPK_VAT should be sent monthly only in an electronic version in XML format, which facilitates its processing, while other types of JPK can be transferred to the tax authority on data carriers.

Why was the JPK document introduced? According to the Ministry of Finance, the purpose of the Standard Audit File is more efficient control, and above all faster data verification, because on the basis of SAF-T, appropriate IT systems are able to quickly check the correctness of records and catch the so-called blank invoices.

The Standard Audit File for Tax consists of the following structures:

  • JPK_VAT - VAT purchase and sale records

  • JPK_KR - accounting books

  • JPK_PKPIR - tax revenue and expense ledger (KPiR)

  • JPK_EWP - revenue record (flat rate)

  • JPK_FA - VAT sales invoices

  • JPK_WB - bank statement

  • JPK_MAG - warehouse

Who submits JPK and when is it effective?

From 2018, a single control file applies to all entrepreneurs. The table below shows the deadlines for implementing the JPK file for individual groups of entrepreneurs, broken down by structures.

JPK structure

Microentrepreneur

Little entrepreneur

Medium entrepreneur

A big entrepreneur

JPK_KR

July 1, 2018

July 1, 2018

July 1, 2018

July 1, 2016

JPK_WB

July 1, 2018

July 1, 2018

July 1, 2018

July 1, 2016

JPK_MAG

July 1, 2018

July 1, 2018

July 1, 2018

July 1, 2016

JPK_VAT

January 1, 2018

January 1, 2017

January 1, 2017

July 1, 2016

JPK_FA

July 1, 2018

July 1, 2018

July 1, 2018

July 1, 2016

JPK_PKPIR

July 1, 2018

July 1, 2018

July 1, 2018

-

JPK_EWP

July 1, 2018

July 1, 2018

July 1, 2018

-

According to Art. 109 paragraph. 8a of the VAT Act, VAT sales and purchases records will have to be kept in electronic form using computer programs. As shown in the table above, from January 1, 2018, every active VAT payer is required to send JPK_VAT monthly. The JPK_VAT submission is valid until the 25th day of the month for the previous month, even in the absence of VAT liability or no sales in a given month. Other JPK structures should be submitted only at the request of the tax authorities.

The obligation to submit JPK_WB is imposed on large, medium and small enterprises through banks, only at the request of the tax authorities and has been in force since July 1, 2018.

Attention!

Pursuant to Art. 80 of the Fiscal Penal Code, failure to submit the JPK_VAT file in the form, date and inclusion of data inconsistent with the facts is treated as an offense or a fiscal offense, which is punishable by a fine of up to 120 daily rates.

How to generate and send JPK in the wFirma.pl system?

JPK_VAT can be generated in the wFirma.pl system via the tab: START >> TAXES >> SINGLE CONTROL FILE >> ADD JPK_VAT. Then, in the window that will appear, select the period which the file should refer to and the purpose. In the next step, to send a file, select it and select Send to the office from the top menu. Shipments can be made only with their own qualified signatures, with signatures belonging to wFirma.pl employees or through a trusted profile by logging into the ePUAP platform.

In order to send JPK_VAT to the office directly from the wFirma.pl system, it is first necessary to activate the e-declarations service.

Attention!

If the taxpayer does not use accounting software, in order to prepare his own file, he can download the JPK_VAT.csv file provided by the Ministry of Finance and fill it in in any spreadsheet in accordance with the instructions provided by the Ministry.

JPK_VAT prepared in this way in the CSV format can be sent via the JPK 2.0 Client application.