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JPK_xml na podglądzie

From July 1, JPK at the request of the Tax Office

 

From 1 July, the entrepreneur upon request is obliged to send uniform control files - also those directly not related to VAT.

Legal basis:

Art. 193a of the Tax Code and for some entities has been in force since 1 July 2016.
"Article 193a § 1.

In the case of keeping tax books using computer programs, the tax authority may request the transfer of all or part of these books and accounting documents by means of electronic communication or on IT data carriers, in electronic form corresponding to the logical structure referred to in § 2, indicating the type
tax books and the period they refer to. "

 

These files will concern data about invoices issued, tax books kept, or a company magazine.


JPK files, which will be able to request from 1 July, the tax office is presented in the table below:

 

JPK_VAT – record of purchase and sale,

JPK_FA – VAT invoices,

 JPK_MAG - warehouse,

 JPK_WB – bank statement,

 JPK_KR – accounting books,

 JPK_PKPiR – tax revenue and expense ledger,

 JPK_EWP – revenue record (eg flat rate).