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JPK, i.e. a uniform control file for a micro-entrepreneur

New rules of tax control have entered into force. The regulations impose an obligation on entrepreneurs to submit detailed tax data to the fiscal control authorities. This information must be generated and sent in an electronic version in the form of the Uniform Control File (JPK).

Check if the single audit file is also mandatory for micro-entrepreneurs!

Microentrepreneur and the SAF obligation from 2018

Pursuant to Art. 7 sec. 1 of the Entrepreneurs' Law Act, a micro-entrepreneur is an entrepreneur who has met two conditions in at least one of the last two financial years:

employed an average of less than 10 employees per year,
achieved an annual net turnover from the sale of goods, products and services as well as financial operations not exceeding the PLN equivalent of EUR 2 million.

The conversion of values for a given year is made according to the average exchange rate from the last day of the previous year. In 2017, the limit was PLN 8,341,800.

Thus, a micro-entrepreneur will be any entity running a sole proprietorship, employing less than 10 employees.

If in the last two years the value of the average annual employment is exceeded by over 9.99 (we convert the annual average into full-time jobs, hence fractional numbers may appear), the entrepreneur is qualified to the group of Small taxpayers (the PQ obligation from January 2017), even if his turnover is lower than EUR 2 million.

With regard to the submission of SAF information by micro-entrepreneurs, the legislator provided for a transitional period.

The obligation to send data in the form of JPK files will arise:

VAT records (JPK-VAT file) monthly without the request of the tax authority: from January 1, 2018
data for e-control (all JPK files) at the request of tax authorities: from July 1, 2018

Does the obligatory JPK_VAT shipment apply to your company?

Thus, a microenterprise is any sole proprietorship, even if it does not employ any employees. Therefore, from January 2018, all active VAT payers must meet the obligatory, monthly (regardless of whether the declarations are submitted quarterly or monthly) JPK_VAT shipment to the Ministry of Finance. From January 2018, every entrepreneur who is an active VAT taxpayer (regardless of whether it is a sole proprietorship - a micro-company or a small, medium or large entity) must send JPK_VAT every month.

SAF in practice

The introduction of the Uniform Control Files is primarily a great convenience for tax authorities, as it allows you to automate the verification of tax data, as well as standardize and faster control and verification activities. The introduction of SAF-T will allow for effective management of teams performing inspection activities.

Uniform Control Files will also have a positive impact on the operation of enterprises, they will allow internal audits to be carried out in order to detect irregularities in the books. Thanks to this, entrepreneurs will be able to constantly monitor the situation of their enterprise.

From the entrepreneur's point of view, conducting electronic inspections by tax authorities will be less burdensome than the current form, as they will not be carried out, as a rule, at the company's premises. In the event of a positive audit result, the interference of tax authorities in the company will be zero. This fact significantly encourages micro-entrepreneurs to use uniform control files in order to limit the interference of tax authorities during the audit and to ensure legal and tax security even before the introduction of the obligation. The obligation to send uniform control files in the form of VAT records of sales and purchases of micro-entrepreneurs has been in force since January 2018. The remaining structures (which will not have to be sent to the office, but only in the event of an inspection) will be mandatory from July 2018.

Method of submitting JPK_VAT to tax offices

JPK micro-entrepreneurs should send to the Minister of Finance, from where the data will be transferred to the relevant tax offices. We are talking here about the JPK_VAT structure, i.e. the VAT sales and purchase register. Entities obliged to submit SAF-T, must send the registers in electronic form, a special platform will be created for this purpose, however, currently taxpayers required to do so send the Standard Audit File using an electronic signature or ePUAP.

Confirmation of correct shipment of JPK is the possibility of downloading UPO, i.e. the Official Confirmation of Receipt. In a situation where it is necessary to prove that SAF has actually been sent, UPO protects the entrepreneur by confirming the shipment of documents.

Consequences of not sending JPK_VAT or submitting a report with errors

The JPK_VAT file is a form of an accounting document. Therefore, it should not contain errors and be unreliable. If an error occurs, it can be corrected. But if the error arises and the entrepreneur does not undertake to correct it, the Office may impose a fine. The amount of the fine will depend on whether the act is classified as a tax offense (then a fine of up to 20 times the minimum wage, i.e. up to PLN 42,000 in 2018) or a tax offense (penalty from 10-120 daily rates, and the daily rate may be from 1/30 of the minimum wage up to 400 times it). Therefore, it is necessary to reliably approach the obligation which is to prepare and send the JPK_VAT file.

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E-inspections and SAF-T

In addition to the JPK_VAT structure, we also distinguish:

JPK_PKPIR - applies to those keeping a tax book of revenues and expenses,
JPK_EWP - applies to those keeping revenue records - taxed on the basis of a lump sum on recorded revenue,
JPK_KR- applies to persons keeping full accounting books,
JPK_MAG - applies to warehouse management,
JPK_FA - applies to all issuing VAT invoices,
JPK_RB - applies to bank accounts related to running a business.

The files mentioned above are to be presented compulsorily at the request of the tax office. Therefore, they will not be sent every month like the JPK_VAT file, but they must be generated and transferred at the time of conducting e-control by the office.

Shipment of JPK VAT from the wfirma.pl system

From the beginning of 2016, the wfirma.pl system allows you to generate and send JPK_VAT files. To do this, go to the tab START >> TAXES >> SINGLE CONTROL FILE >> ADD >> ADD JPK VAT.In the window that appears, indicate the period for which the file is to be generated and select the SUBMITTING A DECLARATION option.

Then just select the JPK_VAT file on the list, select the Send to MF action from the menu and indicate the shipping method in the new window:

with their own electronic signature,
using the trusted eGo profile - ePUAP,
with the signature of an authorized person from wfima.pl.

After sending the JPK_VAT file, it is possible to download the official confirmation of receipt, the so-called DTT, which confirms the delivery of the file to the Ministry of Finance. For this purpose, in the tab START >> TAXES >> SINGLE CONTROL FILE, select the file and select the DOWNLOAD UPO option from the menu.