JPK on demand

Check how to minimize risk during a tax inspection

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.

JPK on demand – who does it concern?

The obligation of submitting the JPK file to the Tax Office applies to the following entities which keep accounting books via computer software:

micro enterprises (employing less that 10 people)
small enterprises (hiring 10 - 50 employees, with a maximum revenue of 10 mln euro)
medium enterprises (hiring up to 250 employees, with revenue not exceeding 43 mln euro).

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.

Monika Goździewska

Senior VAT Manager

Our offer

Our offer in the scope of JPK on demand consists of the following actions:

Preparation of the schema template;
Validation of formal data in the file (in terms of compliance with the currently required structure);
Submission of JPK files to the Tax Office, or preparation of files in a special format enabling their submission.

Contact

Monika Goździewska

Senior VAT Manager

m.gozdziewska@krgroup.pl

(+48) 22 511 56 24

FAQ

When can the Tax Office demand the JPK file?

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.

What JPK (SAF) structures may be demanded by the Tax Office?

The Tax Office does not have statutory restrictions as for the data it demands. JPK on demand encompasses structures such as:

JPK_FA – VAT invoices;
JPK_KR – accounting books;
JPK_WB – bank statements;
JPK_PKPIR – tax revenue and expense ledger;
JPK_MAG – warehouse data;
JPK_FA_RR – VAT invoice of flat-rate farmers;
JPK_EWP – revenue records.

What is the deadline for submitting JPK?

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.

In what format should the files be submitted?

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.