Signing JPK with income - it will be possible!

Service-Tax

From the settlement for January 2018, each entrepreneur who is an active VAT taxpayer is obliged to send JPK_VAT. Apart from the technical difficulty, as not every entrepreneur has so far used electronic records, there were also questions on how to sign SAF to be sent to the Ministry of Finance. Until now, the regulations required that files be signed with a qualified electronic signature (you must first buy it) or a trusted profile (it is free, but this method causes technical problems in practice and is time-consuming), and there were no adequate options that are currently in force for VAT-7 declarations, that is, verification of the shipment with the amount of revenue. However, there was a light of hope for micro-enterprises - signing SAF with income - the proposed changes to the regulations were accepted and announced in the Journal of Laws. From when will the JPK shipment without an electronic signature become effective and what should it consist of?

How is JPK signing with income supposed to work?

In the Regulation published by the Ministry of Finance of February 2, 2018, amending the regulation on the method of sending tax books by electronic means of communication and technical requirements for IT data carriers on which these books can be saved and transferred, we read that SAF-T will be possible to sign other than a qualified signature or a trusted profile, namely by providing:

  • income from personal income tax (PIT) from 2016 for JPK_VAT shipment made in 2018,

  • entrepreneur's name and surname,

  • date of birth,

  • tax identification number.

Attention!
Shipment of JPK without a qualified signature and with a signature with the amount of income applies only to sole proprietorships of natural persons. It will not be possible to use this method by civil partnerships, general partnerships or partnerships, or by limited liability companies!

That is, the Ministry introduced the possibility for taxpayers who are natural persons to sign SAF-T with income, as it is already the case for VAT-7, VAT-7K, VAT-EU declarations or annual tax returns PIT-36, PIT-36L, PIT-38.

Signing JPK with income available already when submitting files for January 2018!

How is it possible that the last-minute changes (we would like to remind you that the first obligatory JPK_VAT should be sent no later than February 26, because the 25th is on Sunday) are to apply to the first JPK shipment for January? Legislative possibilities are used here, which allow, without vacatio legis, to bring into force regulations for the benefit of taxpayers. The Ministry of Finance managed to publish the regulation on 02/02/2018, therefore the provisions entered into force on 02/02/2018. To make it possible, even in the letters referring the draft to the opinion, it was emphasized that any comments should be submitted by 23 January 2018 at the latest, justifying:

Short deadline for submitting comments to the above-mentioned draft results from the need to enter into force of the regulation on February 1, 2018. The submitted draft introduces solutions beneficial for entrepreneurs.

Additionally, a clause was included in the letter addressed to those who gave opinions on signing JPK with income “Failure to submit an opinion within the above deadline will be considered as acceptance of the project”.

Therefore, signing JPK with income is valid from 02/05/2018.

Signing JPK with revenue in the accounting system

Unfortunately, the Ministry of Finance has not yet made available the technical possibility of integrating accounting systems with SAF shipment income via API, therefore, for such shipment it will be necessary:

1. Generating JPK_VAT in the wfirma.pl system - OFFICE >> DECLARATIONS >> SINGLE CONTROL FILE >> ADD JPK_VAT indicating the period for which the file is to be generated;

2. Downloading the file in the form of XML to the computer disk - to do this, click on the generated JPK_VAT and in the window that will appear select DOWNLOAD XML;

3. Moving to the website of the Ministry of Finance dedicated to micro companies: https://mikro-jpk.mf.gov.pl/, where you should complete

  • Tax ID

  • name, surname, date of birth and e-mail address

  • the amount of revenue that will be used to authorize the shipment (Where can you find the amount of revenue and why is it important)

and then selecting BROWSE, which will allow you to attach the JPK_VAT file previously downloaded to the computer disk in the form of XML;

4. Shipment by selecting SEND;

5. Collection of the DTT from the website of the Ministry of Finance, based on the received reference number.

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Other ways to sign JPK

In practice, there are also other technical options for signing SAF-T. Working models called "without signature" (although in practice there is always a signature, only in a different form), i.e. a signature with a trusted profile or a signature of a person authorized by the taxpayer (for e.g. companies that will not be able to sign JPK with income) as well as models of the so-called . "with signature" - that is signing the shipment with your own electronic signature.

JPK authorization without electronic signature via ePUAP

The Ministry of Finance also made available other options for JPK signature. One of them is the signature with the eGO trusted profile. It is a free-of-charge option to sign the file, but requires first sending an electronic registration form, visiting the city, commune or any tax office to confirm the identity of the trusted eGO profile (this visit will not be required if the trusted profile is created via banking electronic entrepreneur), and then every month to perform specific activities:

  1. generate a JPK file in the accounting system

  2. download the JPK file from the accounting system to the computer disk

  3. log into ePUAP

  4. download the file from disk and sign with a trusted ePUAP profile

  5. export the signed file to the computer's disk

  6. import this file back into the accounting system

  7. send a file from the accounting system

  8. download UPO.

The path is described in detail in the article JPK_VAT shipping using a trusted profile.

Signing JPK can be entrusted to authorized persons

Another solution, how to sign and send the JPK_VAT file, when you do not have your own qualified electronic signature, is to use the option of authorizing another person to sign electronic accounting documents (declarations, JPK). Such authorization is submitted once on the basis of the UPL-1 submitted to the tax office (it can be canceled at any time with the OPL-1 form). Within a maximum of several days, the authorization submitted to the office is registered in the databases and entitles you to use the signature of a qualified person who already has such a signature for shipment.

In the wFirma.pl system, it is possible to send JPK_VAT using an electronic signature belonging to wFirma.pl.

 

 

By entrusting the authorization to sign to persons representing the wFirma.pl website, the user gains convenience in shipping and saves time compared to the procedure required by using the JPK signature with a trusted profile. In addition, this method is a solution for civil partnerships that do not have the option of signing JPK with income.

Those who are not afraid of costs will choose their electronic signature

Another of the technical possibilities of signing JPK is the use of your own qualified electronic signature. To get it, you first need to contact one of the providers supervised by the Ministry of Digitization, the list of which is provided by NNCert. Please note that such a signature is issued for a year or two and will therefore need to be renewed. Your own qualified signature can be used by both micro and larger companies, as well as sole proprietorships, as well as partnerships (civil, general) or capital (limited liability companies).

Attention!
A qualified electronic signature is always issued to a specific natural person, not a specific company. Therefore, a partner in a civil partnership, general partnership or limited liability company could use his signature to send JPK_VAT, it is necessary to submit the UPL-1 - i.e. the authorization for this partner to the tax office.

Having your qualified electronic signature, JPK_VAT shipment can be made directly from the online accounting system: JPK VAT shipment using your own qualified electronic signature.