What is JPK
Logical structure JPK
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 JPK
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.
Benefits for taxpayers
Do you have any questions about JPK Poland? Please contact us for more details and/or a demo session.