JPK_MAG since when is it mandatory for entrepreneurs?
The single audit file has many structures that provide detailed information for tax authorities in various areas of business activities conducted by taxpayers. They were created to seal the tax system in Poland. Importantly, the legislator introduced the obligation to submit individual JPK files gradually - broken down by the type of SAF structure and the enterprise category. As a result, taxpayers had time to adapt their accounting systems to the new reporting obligations. One of the structures of the uniform control file is JPK_MAG. Let's check what it is, what information it provides to the office and who is obliged to submit it!
What is JPK_MAG and what data does it contain?
From July 1, 2018, one of the structures of the uniform control file that entrepreneurs must generate is JPK_MAG, i.e. a file containing information related to the warehouse operated in the company. The purpose of this file is to verify warehouse movements, such as releases of sold goods or materials. JPK_MAG is one of the structures of the single control file, which is submitted only at the request of the tax office.
The JPK_MAG file contains data from four types of warehouse documents:
- PZ - external reception;
- WZ - external edition;
- RW - internal disbursement;
- MM - interbranch transfer.
Apart from the four above-mentioned types of documents, the JPK_MAG structure, which was made available by the Ministry of Finance, does not contain other warehouse documents, such as eg PW (internal receipt).
If the entrepreneur issues working versions of warehouse documents in the so-called "Buffer", i.e. documents in preparation for warehouse movement (release, receipt or interbranch transfer), does not show them in the JPK_MAG file. Such a position was presented on its website by the Ministry of Finance in questions and answers regarding the JPK_MAG file: "(...) it is not possible to create a JPK_MAG structure based on evidence that is edited in the buffer”. If the entrepreneur runs one warehouse physically, which in the accounting system is divided into types, e.g. raw material warehouse, semi-finished product warehouse or commercial warehouse, then, at the request of the tax office, the taxpayer should provide a separate JPK_MAG for each separated warehouse.
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Who is required to submit JPK_MAG?
Unlike the JPK_V7 file, which must be sent to the MF only by active VAT payers, the JPK_MAG file applies to everyone (both VAT and non-VAT) who run a warehouse in a computer program. The provisions do not impose an obligation on entities conducting sole proprietorship or civil law partnerships to conduct warehouse management. However, taxpayers, e.g. in order to increase control over the goods economy in a company, voluntarily run a warehouse. Therefore, such entrepreneurs are required to submit the JPK_MAG file. Taxpayers running a paper-based warehouse are not obliged to submit the JPK_MAG file. On the other hand, keeping a warehouse in an electronic form is also recognized when using, for example, Excel. Additional JPK structures, which are provided at the request of the office, including the JPK_MAG structure, allow for more efficient conduct of tax proceedings, checking activities or tax audits. One of the advantages of JPK files is the reduction of the time of activities performed. After receiving the call to submit the JPK_MAG file, the entrepreneur has 3 days to make it available. In justified cases (e.g. large amount of data, absence of the responsible person), the entrepreneur may request the tax authority to extend the deadline specified in the request.
The JPK_MAG file can be submitted to the office using:
- free JPK 2.0 Client application for generating and sending JPK_MAG;
- accounting systems that enable generating and sending JPK_MAG (e.g. wFirma.pl);
- external data carriers such as flash drives, memory cards, CD / DVD or other discs, or by specific means of electronic communication.
It is not possible to submit the JPK_MAG file by e-mail or in paper form.
How to generate a JPK_MAG file?
Entrepreneurs who run warehouse management in the wFirma.pl system, and therefore have the Sales Manager + warehouse or online accounting + warehouse package, are required to prepare a JPK_MAG file at the request of the tax office. In order to generate a JPK_MAG file, go to the tab: WAREHOUSE »DOCUMENTS and select the Download JPK_MAG option from the top menu bar.
The JPK_MAG file can also be generated through the tab: START »TAXES» UNIFORM CONTROL FILE »ADD» ADD JPK_MAG.
To sum up, the introduction of individual structures of a single control file on different dates for different groups of entrepreneurs generated questions such as: "JPK_MAG - since when is it mandatory?". Doubts in this matter were dispelled on July 1, 2018. From that date, every entrepreneur running a warehouse in electronic form is obliged to submit the JPK_MAG file at the request of the control authority.