What is JPKThe Single File Control (ang. Standard Audit File-Tax – SAF-T) is a collection of data that is created from the information systems business entity through direct export of data, including information on business operations for the period, having a standardized layout and format (XML schema) allows its easy processing. Experience in other countries of the EU The introduction of JPK in Poland was modeled on the experience of solutions successfully introduced into the legal systems of many EU countries (eg Austria, Belgium, Denmark, the Netherlands, Lithuania, Luxembourg, Germany, Slovenia, Sweden, Portugal, United Kingdom).
Logical structure JPKPublished a set of 7 structures covers the most important tax books and accounting documents. These are: Structure 1 – accounts – JPK_KR Structure 2 – bank statement – JPK_WB Structure 3 – magazine – JPK_MAG Structure 4 – records of purchase and sale of VAT – JPK_VAT Structure 5 – VAT invoices – JPK_FA Structure 6 – Tax revenue and expense ledger – JPK_PKPIR Structure 7 – record revenues – JPK_EWP
Transferring files JPKThe transmission of the electronic tax books and accounting documents at the request of tax authorities and fiscal control authorities is carried out by means of electronic communication or information carrier of data, taking into account the need to ensure the security, integrity, and non-repudiation of data contained in the books.
Entities are required to provide JPK files at the request of tax authorities and fiscal control authorities on the following dates: and fiscal control authorities on the following dates: from 1 July 2016. – Large entities from 1 July 2018. – micro, small and medium-sized enterprises. Monthly transfer of electronic records of purchase and sale (JPK_VAT) takes place by means of electronic communication, taking into account the need to ensure the security, integrity, and non-repudiation of data contained in the books. The obligation to file monthly transfer JPK_VAT (records of purchase and sales tax) will apply from: 1 July 2016 – Large entities 1 January 2017 – Small and medium-sized entities 1 January 2018 – Micro-entrepreneurs.