JPK – Polish SAF-T – what should you know?
What is JPK?
The Standard Audit File for Tax (SAF-T), in Poland known as JPK, is an advanced, electronic way of providing the tax authorities with information on transactions and operations carried out by businesses. It represents an important step in the process of digitalisation of public administration, enabling effective control and monitoring of the correctness of taxation. The introduction of the JPK was primarily aimed at increasing transparency and combating tax fraud.
What is Polish SAF-T used for?
The main purpose of JPK is to provide tax authorities with access to data on transactions carried out by businesses. Previously, these authorities had to rely on traditional forms of information transfer, which was time-consuming and prone to errors. With JPK, it is possible to view and analyse data instantly, which results in increased efficiency of tax audits.
Furthermore, thanks to the accurate and automatic data contained in the JPK, tax authorities can detect irregularities and potential tax avoidance attempts. The system helps to detect irregularities related to invoices, VAT refunds or erroneous tax settlements.
Who has to file JPK?
The obligation to submit a JPK applies primarily to business that are established or registered for VAT in Poland. However, there are different types of JPK which are aimed at different groups of entities. The most important types of JPK include:
- JPK_VAT – for VAT taxpayers.
- JPK_KR – for taxpayers of personal income tax (PIT) and corporate income tax (CIT).
- JPK_FA – for entities issuing invoices using computer programs. Submitted at the request of the tax authorities.
In addition to these, there are other types of JPK, tailored to different industry specifications or types of business.
How to Submit Polish SAF-T (JPK)?
Submitting Polish SAF-T (JPK) is an electronic process that requires meeting technical requirements and following specific procedures. Below is a detailed description of how the JPK submission process takes place:
Data preparation: The first step involves collecting and preparing the data that will be included in the JPK file. This is an extremely important stage, as the quality of the data impacts the accuracy of the tax declaration and helps avoid potential errors or irregularities. This data can include information about transactions, invoices, tax settlements, etc. The structure of the data may vary depending on the type of JPK.
Accuracy check: Before submitting the JPK, it’s advisable to use tools available on tax authority websites to verify the correctness of the file. This ensures that the file meets all formal and technical requirements. Additionally, software can be used to assist in generating the JPK file in the appropriate format.
Having a qualified electronic signature certificate: Submitting JPK requires the use of a certified electronic signature, which verifies the authenticity of the document and safeguards it from unauthorized modifications. This is an important element that ensures the security of transmitted data.
Using JPK submission application: Tax authorities provide special applications that enable electronic JPK submission. Instructions and links to the applications that guide through the process of submitting JPK can be found on the website of the respective tax office. Before commencing the process, it’s advisable to review the instructions to ensure that all steps are executed correctly.
Completing the form: While using the JPK submission application, it will be necessary to fill in specific fields of the form that correspond to particular information related to business activities. Depending on the type of JPK, the form may contain various sections, such as taxpayer identification details, invoice information, tax settlements, etc. It’s crucial to complete all mandatory fields and avoid errors in the entered data.
File submission: After completing the form, the application will enable the generation of the JPK file. This file contains all the provided information in the appropriate format. Subsequently, this file should be submitted to the tax authority through a dedicated function available in the application. It is worth noting the deadlines for submitting JPK, which vary depending on the type of JPK and the settlement period.
Confirmation of JPK submission: After sending the file, the system typically generates a confirmation of JPK submission. It is important to keep this confirmation, as it serves as proof of filing the tax declaration. If it turns out that there were errors in the submitted JPK or it needs to be corrected, there are procedures in place to facilitate the correction of the submission.
JPK-related news
Current information about the Standard Audit File for Tax in Poland can be found at the link: Jednolity Plik Kontrolny (podatki.gov.pl). It is also worth keeping an eye on announcements and clarifications issued by tax authorities, as these may contain additional information and explanations related to submitting JPK.
When submitting JPK, it’s important to be aware that regulations may change and details may vary depending on the type of JPK and other factors. Therefore, it’s always advisable to use the most up-to-date information and, in case of doubt, consult with a tax advisor who can help comply with the current regulations and avoid potential issues related to incorrect completion of the JPK declaration.
Ensuring accurate and timely submission of JPK is crucial, as failure to fulfill this obligation or incorrect data transmission can lead to financial penalties and other legal consequences.
Although JPK might pose challenges due to increased scrutiny in bookkeeping and potential consequences of errors, it represents a step toward transparency and reducing tax irregularities. Online stores that up-to-date with the implemented changes can use JPK as a tool for better financial control and avoidance of complications.
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