JPK (eng. SAF, Standard Audit File) is a dataset comprising of all economic activity and operations carried out throughout a defined tax period. It was introduced to standardize and ease the control of documents and to identify irregularities and anomalies in VAT settlements.
Since July 1st, 2018, when performing inspections, tax authorities may demand submitting a part, or all the accounting books being kept. An entrepreneur must comply by sending the requested data to the Tax Office to facilitate verification activities.
Failure to send the JPK file, or it’s submission after the deadline, may result in the imposition of a disciplinary sanction. More importantly, in extreme cases, a taxpayer’s actions may be qualified as a fiscal offence.
The obligation of submitting the JPK file to the Tax Office applies to the following entities which keep accounting books via computer software:
Increasingly, tax authorities take advantage of IT tools for controlling taxpayers. An example of this is demanding the transfer of the JPK_FA file, or data concerning sales invoices in a logical structure specified by the Ministry of Finance. This issue is currently important as the deadline for generating these invoices is short and the program used by a company may not be able to generate this file on time. Not submitting this file on time results in a fine of up to 3300 PLN, or in extreme cases, penal fiscal responsibility with a fine of up to 120 daily rates.
Our offer in the scope of JPK on demand consists of the following actions:
The Tax Office may demand the submission of the JPK file when: carrying out tax inspections, verifying activities, customs and tax control, tax proceedings. More importantly, the Tax Office may demand this data not only from the controlled party, but also from their contractors.
The Tax Office does not have statutory restrictions as for the data it demands. JPK on demand encompasses structures such as:
In case the Tax Office demands the submission of a JPK file, the taxpayer will be required to submit the data in no less than 3 days. The exact date will be visible in the summons.
JPK on demand is saved on a disc or pendrive and subsequently submitted to the registry of the taxpayer’s suitable tax office. The disc/pendrive may be also sent via courier.