The new Single Audit File was supposed to be introduced a few months ago, but due to the coronavirus pandemic, it was decided to postpone the debut of the new rules to October 1, 2020. They will apply to all taxpayers VAT, both large, medium and small companies and micro-entrepreneurs.
New JPK_VAT. What should entrepreneurs pay attention to?
The introduction of the new JPK_VAT does not involve the obligation to submit documents at the beginning of October. From that date, entrepreneurs will be obliged to settle accounts according to the new rules.
Until now, they had to submit two documents. Now they will be replaced by the JPK_V7 file containing the declaration part (information contained in the declaration VAT-7 and VAT-7K) and registration (currently JPK_VAT file). Depending on the billing period, two versions of JPK_V7M (monthly) and JPK_V7K (quarterly) will apply. On government websitej you can find a template of the new JPK.
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Changes in JPK. New GTU Code List
Although on paper it sounds like a simplification of regulations, in the registration part entrepreneurs will have to provide data that was not included in the documents currently in force. It is about grouping goods and services using GTU codes. The goods are numbered from “01” to “10”, and the services from “11” to 13 “. The full list can be found in THIS PLACE. In some cases, you will also need to indicate the types of transactions and the proof of sale and purchase.
The penalty for an error in the JPK file may be 500 PLN. Irregularities may be a reason for the tax authorities to conduct a more in-depth verification of a given company.
JPK. Since when has it been functioning? Who is affected?
SAF-T, i.e. the register of sales and VAT purchases, was introduced in stages. Large companies have been doing it since July 1, 2016, small and medium-sized entrepreneurs since January 1, 2017, and micro-entrepreneurs since 2018. Its purpose is to make it easier for control authorities to check entrepreneurs in terms of VAT fraud or tax avoidance.
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