Incoming into force of the regulations stipulate that large companies will have to submit monthly tax office electronically, in the form of JPK, its VAT records, or statement of all transactions. In addition, these companies will be obliged to provide in the form of JPK data requested in connection with their control.
According to Deputy Finance Minister Marian Banas, in the first phase, from July 1, 2016., Single File Control will take approx. 3, 2 thousand. large companies. As explained, thanks to the tax authorities will have a better understanding of the transactions of taxpayers, can improve the analysis of the risks associated with possible tax evasion and increase security against possible irregularities.
“JPK will help better and more effectively predict the subjects to control. On the one hand, this will avoid accidental control, but at the same time will also act preventively in the case of those who would have bad intentions invoicing” – explained Banas.
According to him, it is difficult at this time to determine how much the budget could gain from this change, but – in his opinion – certainly translate into revenues of the budget.
The finance ministry asked by PAP, the companies are prepared for the changes, he said that it will be concluded after a few months of the new regulation. “Large corporations can start preparing from 9 March. And can still effectively use the time to 25 August. – The first date for the submission JPK within the reporting month for July this year. It’s close to half-time to implement updated systems. Currently, there is no signal, to be significant problems in this group of entrepreneurs “- assured.
MF emphasized that the primary goal of JPK is to remove barriers to electronic data collection. The effect of this is to be reduced inspection times, reduce the burden and cost reduction.
“The greatest benefit, however, seems significant improvement in communication with the tax authorities – manifested in getting taxpayers rapid and high-quality feedback. The benefit for administration will be to build the image of the service friendly honest taxpayers and effective in preventing frauds and avoidance “- he underlined.
With the MF data show that in January 2017 to join the system approx. 140 thousand. small and medium-sized businesses (will provide a monthly record of purchase and sales tax). In January, 2018. JPK in the field of VAT records will include other VAT payers – approx. 1.4 million companies. From July 2018. All micro, small and medium-sized enterprises I upload files JPK in connection with the control, which means that this obligation will further approx. 600 thousand. companies.
She was a deputy finance minister, responsible for the taxes, Irena Ożóg (Minister. Tax policy economic shadow cabinet BCC) good estimates made by the Ministry of Finance solution.
“I think this is the first step to the next, among others, to derive the central database of invoices. JPK may, if well implemented, at least two advantages. From the point of view of public finances is a possibility constant monitoring of what is happening in the real economy, the economy and the ability to respond quickly if you notice disturbing events. it can positively affect the safety of the public finance and revenue, “- she said.
From a business perspective – according to it – JPK can contribute to the simplification of inspections and engage entrepreneurs in the on-site inspections in companies.
“If this monitoring system would increase the efficiency of tax administration and reduce tax evasion, it would already be a success” – he stressed Ożóg. She emphasized that the effects need to wait, however, and at the beginning of the system will generate “costs, problems, worries, fear of the new.”
She pointed out that companies have different accounting systems that may require unification. “This is particularly acute for small and medium-sized enterprises, but they have some time to breathe, but not too big” – she noted. In her opinion on the change but there is no turning back, and it goes in the right direction.
“The practice must rely on the cooperation of tax authorities with entrepreneurs and not on their imperious relation to the company. Certainly, as always, at the beginning there will be mistakes, shortcomings. Since the tax authority will determine whether it will help entrepreneurs eg. clear the error, whether it will be immediately punished “- summed up Ożóg.
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