What is a uniform control file?

The single control file (JPK) is a set of data on economic operations for a given period, generated from the IT systems of the economic entity through direct export in a standardized structure and format to tax authorities and fiscal control authorities.

SAF-T can be transferred by means of IT media (e.g. DVD) or by means of electronic communication, while maintaining the security and credibility of the data.

The scope of the uniform control file (JPK):

JPK's scope includes seven structures:

  1. accounting books (JPK_KR),
  2. tax book of revenues and expenses (JPK_PKPIR),
  3. revenue record (JPK_EWP),
  4. VAT purchase and sale records (JPK_VAT),
  5. VAT invoices (JPK_FA),
  6. bank statements (JKP_WB),
  7. warehouse documents (JPK_MAG).

The Ministry of Finance announced the expansion of the existing structures with new elements, such as receipts, cash reports, and evidence related to the settlement of excise duty.

Deadlines for submitting JPK:

Entrepreneurs are required to provide JPK with:

  1. at the request of tax authorities and fiscal control authorities as part of checking activities or for the purposes of tax control,
  2. every month, by the 25th day of the month following each subsequent month, indicating the month to which this information relates - in the case of submitting VAT purchase and sale registers (JPK_VAT).

Dates for the obligation to use and submit SAF-T:

The absolute obligation to submit SAF-T applies to all entrepreneurs who keep tax books using computer programs. Failure to comply with the obligation to use and transmit SAF-T will result in penal and fiscal liability.

  1. At the request of tax authorities and fiscal control authorities, the use of SAF is applicable:
  • from 1 July 2016 - large enterprises,
  • from 1 July 2018 - micro, small and medium-sized enterprises.
  1. Monthly submission of VAT purchase and sale registers (JPK_VAT):
  • from 1 July 2016 - large enterprises,
  • from January 1, 2017 - small and medium-sized enterprises,
  • from January 1, 2018 - micro enterprises.

At this point, it is worth reminding who a micro, small, medium and large entrepreneur is to be able to prepare for the upcoming changes. In order to qualify for the appropriate group of entrepreneurs, one should take into account the data indicated in the table that occurred in the company in at least one of the last two financial years. Values ​​expressed in euro are converted according to the average exchange rate announced by the National Bank of Poland on the last day of the financial year.

Specification Average annual employment   Annual net turnover from sales of goods, products and services as well as financial operations   Total assets of the balance sheet prepared at the end of one of the last two financial years
A large entity At least 250 employees and Exceeds EUR 50 million and/ or Exceeds EUR 43 million
Medium Entity Less than 250 employees and It does not exceed EUR 50 million and/ or It does not exceed EUR 43 million
A small entity Less than 50 employees and It does not exceed EUR 10 million and/ or It does not exceed EUR 10 million
Micro entity Less than 10 employees and It does not exceed EUR 2 million and/ or It does not exceed EUR 2 million

Source:

  1. The Act of 13 May 2016 amending the Act - Tax Ordinance and certain other acts, art. 4 - 6.
  2. The Act of July 2, 2004 on the freedom of economic activity, Art. 104 - 106