As of July 1, 2018, legal regulations that extend the scope of duties related to the delivery of Uniform Control Files (JPK) to the Tax Authorities entered into force. With this date, subsequent structures (apart from the obligatory JPK_VAT) were activated as being transferred at the request of the Tax Office during the inspection.
The mentioned files are:
- JPK_PKPIR for entrepreneurs keeping a book of revenues and expenses
- JPK_EWP for entrepreneurs keeping records of income in the case of lump sum taxation on registered income
- JPK_KR for entrepreneurs keeping records on full accounting books
- JPK_MAG for entrepreneurs with a warehouse / warehouses
- JPK_FA for entrepreneurs issuing sales invoices
- JPK_WB applies to bank accounts used as part of its operations.
JPK_PKPIR, JPK_EWP and JPK_KR files should be generated directly from the accounting system.
However, JPK_MAG and JPK_FA should be generated directly from the IT system servicing the warehouse or the system in which sales invoices are issued.
JPK_MAG includes full data about:
– external receptions (PZ)
– external issues (WZ)
– inter-warehouse interchanges (MM)
– internal (RW)
At present, JPK_FA contains data on sales invoices, but it is possible that in the future it will be extended to include purchase invoice data.
JPK_WB is provided by banks at the request of the Tax Office.
In connection with the above, we recommend contacting your software suppliers in order to confirm the possibility of generating JPK_MAG and JPK_FA files in the programs used in your practice, in the event of tax audit.