What is JPK
The 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 JPK
Published 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 JPK
The 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.
Benefits for taxpayers
The primary objective of the Single File Control is to remove barriers to the transmission of electronic data. The effect of this will shorten the inspection time, reduce the burden and cost reduction. In many cases, the file transfer will take place only within the framework of the verification activities, after which the control of the taxpayer, in general, will not be necessary. Taxpayers will also benefit the new internal control mechanism that will monitor the work of accounting services. An additional effect of the introduced solution may be to use the structure of the statement of invoices as a tool for communication between taxpayers. It will be possible to transfer lists of invoices in XML format, which will be posting could be automated.
The benefit for administration will automate the verification of tax data. The administration will gain a tool to quickly carry out the examination and inspection. Access to structured data allow for a quick determination of irregularities and speed up confirmation of the correctness of settlement. Quick fix irregularities will effectively prevent phenomena such as VAT fraud or tax evasion.
An additional benefit will be the ability to standardize testing procedures and controls, which should translate into effective management teams pursuing checks. Not without significance will also reduce the costs associated with the increasing use of documentation in electronic form.