Single File Control has sealed the tax system, but also make it easier for entrepreneurs to communicate with tax authorities. In some cases, the same message JPK can even replace the lengthy and onerous fiscal control. There is only one small problem. Businesses have little time to adjust systems to the changes, which come into force on Friday (1.07). It turns out that the Finance Ministry may not be ready to process data sent in a new form.
Changes to the Tax Code provides for the introduction of JPK parliament voted in September last year. The obligation since Friday applies to large enterprises (over 250 employees and more than 50 million annual turnover and 43 million euros of assets), but from January next year will also be the responsibility of small and medium-sized enterprises. In 2018, a new form of settlement with tax authorities will also apply to micro-entrepreneurs and self-employed persons.
What does the introduction of JPK in practice? Under the new regulations, the IRS or other tax authority may request electronically all or some of the information from the books and accounting documents. Everything has to be contained in a single file, which will include a packet of information, dealing with so far a lot of pages in a variety of document formats. Easier to develop electronic form is intended to reduce costs and ease the burden of submitting requested by the tax authorities statements.
In the beginning, however, it means expenses and disputes effort. – The introduction of JPK is a large and expensive undertaking. No one specific sums will not say anything, because it is a trade secret, but the implementation of the system is very expensive – says Przemysław Pruszyński of Council Tax Confederation Lewiatan. According to unofficial information money.pl that in terms of expenditure of the order of several hundred thousand to several million.
Businesses have little time
The very design of the new document is also complicated because JPK not only concerns settlements of tax on goods and services. It also includes other tribute and should allow for quick verification of accounts. Although September is already known that a new obligation will fall on companies, it is only relatively recently managed to establish specific requirements for the JPK.
– The final shape of the structures, that is how it is, in fact, look like, was published by MF in February. It was then that the company learned that the items should go to the JPK. As a result, the company had very little time to adapt systems to the requirements of the Ministry of Finance – explains Pruszyński.
Lewiatan Confederation and the Tax Board as an intermediary in hard negotiations between representatives of companies and the Ministry of Finance. In May, called for even rollback or the introduction of appropriate vacatio legis, that would enable entrepreneurs to prepare for their new responsibilities.
Later, during meetings between the two teams it turned out that the ministry wants to add to the JPK data that the company so far They did not have to include in their electronic systems. This meant further changes in information overlays, and thus further costs. However, according to Przemyslaw Pruszyriski who took part in this work, you can not accuse the ministry that ultimately any of the questions entrepreneurs remained unanswered.
The end of the long control?
On his website MF convince traders that the effort associated with implementing changes to pay off for both sides. After sending JPK in response to the request of the tax authority in the irregularity not the tax office may refrain from any further control of the company. Such a decision will not have to wait long, because special software comb the data in minutes. With these assurances do not fully agree with the experts.
– MF probably it is ready to receive data in a new form. The question is whether on this basis will be able to create a full picture of the financial operations of the company and whether their algorithms actually grabbed the irregularities? I assume that at this stage there is no well-functioning tools – doubts Pruszyński, which estimates it will take at least a few months to a solution started bringing described by MF benefits.
One of them will be additional budget revenues State in connection with the sealing system of VAT collection. Because as far as Single File Control entrepreneurs will be sent in response to the question, eg. Tax offices on a regular basis, every month – no longer call the company – will have to send JPK containing monthly VAT records. – The Ministry assumes that it can give you a year to the budget 200-300 million zł. – I find it hard to estimate the extent such amounts are real, but the introduction of JPK certainly seal the system – confirms Przemysław Pruszyński of Leviathan.
According to tax expert JPK did not patch the huge gaps in the collection of VAT, but combined with other activities is a chance to complete the sealing of the entire system. An example is set by the Ministry of Finance, the company, which is the platform for the service bills. The institution will be responsible for developing tools to assist in the fight against phishing schemes VAT.
See also: #dziejesienazywo: Lower VAT on card payments?
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