Sealing of the PIT and CIT tax system, more efficient collectability of receivables, greater income to the budget, shorter tax inspections less cumbersome for taxpayers and a decrease in the costs of fulfilling tax obligations by entrepreneurs – are the main reasons given by the Ministry of Finance for introducing the Standard Audit File (also called Unified Control File, Jednolity Plik Kontrolny, JPK – in Polish). Poland is yet another country that introduces e-inspections and an obligation to send tax information in a structured format.
Schedule of changes
From 1 July 2016 all companies whose turnover exceeds 50 mln EUR annually or which employ more than 250 people will have to provide the tax authority – upon their request – electronic files in an agreed structure, in which taxpayers will be obliged to report accounting books (in their entirety or parts) and accounting documents.
Simultaneously, upon request of tax authorities taxpayers will not be able to provide tax and accounting documentation in any electronic form, as it is currently done.
While, for small, medium and micro entrepreneurs, pursuant to the act on freedom of business activities, the legislator provided for a transition period. In that period – from 1 ...