As from 1 July 2018 all companies in Poland, including micro-enterprises, are required to provide the tax authorities on their request with additional JPK files (also known as SAF-T files) which comprise in particular the following:
- JPK_PKPIR – tax book of revenues and expenses,
- JPK_EWP – records of revenues,
- JPK_KR – accounting books,
- JPK_MAG – inventory,
- JPK_FA – VAT invoices,
- JPK_RB – bank statements.
These additional SAF-T files must be submitted only on the tax authorities’ request, for example, during a tax audit. This means that companies do not have to submit these files every month, unlike in the case of JPK VAT registers which must be submitted automatically each month to the tax office. Nonetheless companies should be prepared to provide these files if required do so because the tax authorities may impose quite short deadlines for submission. This means that taxpayers should be prepared in advance with IT tools to develop and submit the new categories of JPK files.
VAT returns will be likely replaced by JPK files as of 2019
The tax authorities recently announced that, most likely as of 2019, taxpayers will no longer have to file VAT returns. Instead, traditional VAT returns will be replaced by a new and obligatory JPK file (JPK_VDEK). This new file will cover information provided currently in traditional VAT returns such as VATable turnover, deductible VAT, VAT position etc.
So far, besides a general announcement, no specific information in this respect has been provided by the tax authorities; neither on the starting date nor the technical specifications of the proposed new JPK_VDEK file.
At ASB Tax we will be monitoring developments in this area and will let you know of any news in this respect.
ASB can support your business with respect to JPK obligations
The tax authorities are systematically implementing new JPK obligations and increasing their use of data obtained via JPK files, which they process and analize in a specialized department in the Ministry of Finance. With this in mind, companies should not only be prepared to provide JPK files on request but also work to ensure that the data provided is of top quality. The submission of incorrect or incomplete data may trigger severe financial penalties.
We know that the fulfilment of the new JPK obligations is challenging as it requires the co-ordination of IT, accounting and tax specialists. We are also aware that many companies face difficulties when it comes to implementing the new JPK obligations into their financial software. For this reason, ASB has developed an experienced team of tax accountants and IT experts who specialize in JPK matters and are ready to support your business with any JPK related queries.
In case you have any questions related to the above, please do not hesitate to contact our tax department directly.
Piotr Marchlewski
Tax Manager, Tax Advisor
E: pmarchlewski@asbgroup.eu
Piotr Gzik
IT Manager
E: pgzik@asbgroup.eu