JPK MAG example of including documents in a file!

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In order to tighten the tax system, the Ministry of Finance introduced a new element to improve tax control, i.e. the Standard Audit File. This file distinguishes several structures that control a specific area of ​​activity. One of them is JPK MAG, i.e. the file controlling the warehouse. The article will discuss the JPK MAG scheme, an example, its structure and what it should contain.

What is a warehouse?

The provisions on SAF-T or other acts do not directly explain the concept of a warehouse in terms of taxation, which in turn leads to the fact that entrepreneurs have doubts as to who should submit the JPK MAG file.

When running a warehouse, entrepreneurs have the option of, inter alia, controlling the current stocks of trade goods and basic materials. Therefore, they generate various types of warehouse documents, such as:

  • PZ - external reception,
  • PW - internal reception,
  • WZ - external edition,
  • MM - interbranch transfer,
  • RW - internal disbursement,
  • WP - production release.

In addition, the JPK file itself is intended to provide the controlling authorities with information about tax books and accounting documents, and not about the place of keeping them, so the essence in the case of JPK MAG will be reliable keeping of warehouse documentation.

It should be remembered that the information about the warehouse made available to controlling authorities should contain actual data on warehouse operations and should be consistent with the facts.

JPK MAG an example of a structure and what it should contain

JPK MAG is one of the JPK structures, which is designed to control warehouse movements and their compliance with the ledgers. From July 1, 2018, this structure applies to all entrepreneurs who run a warehouse in electronic form and is provided only at the request of the tax authority.

The following warehouse documentation should be shown in a given structure:

  • PZ - external receptions,
  • WZ - external editions,
  • MM - inter-warehouse movements,
  • RW - internal disbursement.

One JPK MAG file corresponds to only one warehouse. Therefore, if the entrepreneur has several warehouses, then at the request of the Ministry of Finance, he will be obliged to prepare as many files as he has warehouses.

The JPK MAG structure consists of three parts:
  • Checksum containing data such as:
    • number of documents,
    • value of documents;
  • A list of evidence that includes data such as:
    • warehouse document number,
    • date of issue of the warehouse document,
    • value of the warehouse document,
    • recipient of goods / material,
    • date of issue / receipt of goods / material,
    • number of the invoice or specification of the goods / material,
    • date of issue of the invoice or specification of the goods / material;
  • Detailed items of evidence, including data such as:
    • warehouse document number,
    • product / material / packaging code,
    • name of the product / material / packaging,
    • quantity issued / receipts,
    • unit of measure,
    • price of goods / material / packaging,
    • value of goods / material / packaging.

The JPK MAG structure should be prepared for monthly periods and submitted to the Ministry of Finance in XML format on an external data carrier, e.g. a CD or pendrive. The JPK MAG file should be provided only at the request of the tax authorities.

JPK MAG example of a fragment generated in the wFirma.pl system:

As you can see, the xml format in which JPK structures are generated is unreadable for an ordinary taxpayer, but for the Ministry of Finance it is the simplest, but also very detailed format that allows you to read data from the books kept.

JPK MAG - an example of how to generate in the wFirma.pl system

Generating a JPK MAG file in the wFirma.pl system is possible for users who have the ONLINE ACCOUNTING package or the SALES MANAGEMENT package extended with the WAREHOUSE module. To download the file, go to the STORAGE tab »DOCUMENTS» DOWNLOAD JPK MAG. Then the JPK MAG file will be downloaded to the computer disk.

To sum up, the SAF-T structure should be generated only at the request of the tax authority and is intended for taxpayers who keep a warehouse in electronic form.