SNP JPK (SAF-T)

VAT registration – JPK_V7M

JPK on demand

• accounting books – JPK_KR
• bank statements – JPK_WB
• a warehouse – JPK_MAG
• VAT invoices – JPK_FA
• VAT invoices – flat-rate farmers – JPK_FA_RR
• tax revenue and expense ledger – JPK_PKPIR
• revenue registry – JPK_EWP

• a set of ready-made functionalities together with the implementation methodology
• analysis of the scope of work necessary to meet the legal requirements in the company
• customization of the product according to the specific needs of the organization
• JPK Transfer extension (e-transfer of SAF to the Ministry of Finance system)
• Excel4JPK extension (loading data from external files to SAF)
• the manufacturer’s maintenance service

On 1 July 2016 (for large taxpayers – with over 250 employees or annual turnover of at least EUR 50 million; for smaller companies – on 1 January 2017, the JPK_VAT file – a VAT purchase and sales register), the revised provisions of the Tax Ordinance Act on the manner of conducting tax audits came into force.

The Standard Audit File (SAF) became the evidence in control activities. This is a file with an agreed structure, in which a taxpayer is obliged to provide tax books and accounting documents at the request of the tax authority. If the documentation is not submitted according to SAF, the provisions of the Fiscal Penal Code will be applied as in the case of failure to provide evidence in paper form.

As announced, on 1 April 2020 for large enterprises and on 1 July 2020 for other enterprises, VAT-7 and VAT-7K returns will be replaced by a new structure in the form of a JPK VAT file, which is to be called JPK_V7M (formerly called JPK_VDEK).

Pursuant to the draft amendment to the act amending the Act on Tax on Goods and Services and the Tax Ordinance Act, the new structure JPK_V7M (JPK_VDEK) will replace VAT-7, VAT-7K, VAT-27, VAT-ZT, VAT-ZZ, VAT-ZZD returns. Moreover, the Ministry of Finance also announces the withdrawal of additional applications included in the current returns.  All the necessary information will be contained in a single file.

The proposed changes are to be a step towards simplifying the tax system in Poland. So far, submitting a VAT JPK file has entailed an additional obligation for entrepreneurs, since an active VAT taxpayer is required to submit both VAT-7/VAT-7K and JPK VAT returns.

The introduction of the new SAF structure will significantly simplify tax calculations and improve the fulfilment of obligations to tax authorities.  The JPK_V7M file (JPK_VDEK) will not only be the basis for VAT calculations, but will also provide the tax authorities with data contained in the VAT register for the purposes of verifying irregularities. For entrepreneurs, this will translate into significant time savings and less paperwork.