Infor.pl: What categories of actors have to deliver data in the format JPK from 1 July 2016 r.?
Ministerstwo Finance: is the responsibility transfer from 1 July 2016. data format JPK, were covered entities that do not belong to the category of micro, small and medium-sized enterprises.
Recommended Single File Control – a practical guide (book)
what it is the further schedule of applying for another (what?) the categories of entities obliged to transmit information in a format JPK.
the obligation to transfer files JPK on the request involves other actors, ie. the micro, small and medium-sized from 1 July 2018. monthly transfer without summons authority ‘Register of buying and selling “in digital JPK will be VAT per month: small and medium – January 1, 2017, micro – January 1, 2018.
Which public sector entities (listed in Article. 9 of the Act of 27 August 2009. Public Finance) have to deliver data in the format JPK and when?
20 June 2016. The Minister of Finance issued a general interpretation of tax law sign: PK4 .8012.55.2016. The interpretation applies to the application of:
– art. 6 paragraph. 2 of the Act of 13 May 2016. Amending the Act – Tax Ordinance and other acts (Dz. U. pos. 846) in conjunction with Article. 82 § 1b of the Act of August 29, 1997. – Tax (Dz. U. of 2015. Pos. 613, as amended. D.) And art. 109 paragraph. 3 of the Act of 11 March 2004. Tax on goods and services (Dz. U. of 2016. Pos. 710), as amended by the above. Amending the Law of 13 May 2016.
– art. 29 of the Act of 10 September 2015. Amending the Act – Tax Ordinance and other acts (Dz. U. of 2015. Pos. In 1649 and 2016. Pos. 846) in conjunction with Article. 193a of the Tax Code.
The general interpretation has been resolved doubts concerning the obligations of data transmission in the form of JPK and transmit information about VAT records contained in the above. questions.
Single File Control – the interpretation of the general Minister of Finance
In which situations (procedures, procedures), tax authorities and fiscal control authorities may request the transfer of books tax and accounting documents in a format JPK? And what will be the deadline for taxpayers and businesses to transfer files JPK?
The tax authorities may request the transfer of files JPK in the context of the tax, a tax audit or verification activities (respectively art. 193a § 1, art . 287 § 1 point 3 and art. 193a § 1 in conjunction. with art. 280 of the tax Code). The tax authorities may also request the transfer of files JPK as part of the verification activities of contractors taxpayer engaged in business activities in connection with the tax or fiscal control (art. 274c § 1 point 2 of the Tax Code).
The term of the term of files JPK on demand follows the general rules of evidence. The tax authority may appoint the deadline to present evidence in its possession (Art. 189 § 1 of the Tax Code). The term is determined taking into account the nature of the evidence and the state of the proceedings, the can not be shorter than 3 days (art. 189 § 2 of the Tax Code).
What are the penalties entities obliged to submit data in the format JPK, which, contrary to the obligation not communicate to the tax books and accounting documents in a format JPK at the request of tax authorities and fiscal control authorities or communicate to them in a way that faulty (eg. in a format incompatible with the structures of logic JPK).
in connection with the unjustified for failure or untimely transfer files JPK on request may be fined ordinal amounting to 2800 zł. If the taxpayer can not be within the period specified by the tax authority to pass a file JPK should inform the authority of the reasons for not meeting the deadline and indicate the date on which fulfill an obligation.
What are the penalties VAT taxpayers obliged to transfer information about their their VAT records in the format JPK, who contrary to the obligation will not provide this information or communicate it in a way that faulty (eg. in a different format than the JPK)?
with the above threaten sanctions under penal Code tax on general principles.
is according to information held by the Ministry of Finance of public sector entities (in particular, but not exclusively, I mean the local government units) are prepared to implement at home JPK ? Some media reports suggest that these individuals are not ready to implement the JPK. In this context, they are conducted legislative work to postpone the entry into force of the dot. JPK in relation to these units?
There is ongoing work on a possible shift of entry into force of the provisions concerning the JPK.
Is art. 82 § 1b Tax Ordinance introduced the Act of 13 May 2016. Amending the Act – Tax Ordinance and other acts passed all the legislative procedure in the Sejm (3 reading)?
Adjustments art. 82 § 1b of the Tax Law and transitional provision. 6 paragraph. 2 of the Act of 13 May 2016. Have been introduced through an amendment of Deputies in the course of the work of the Committee on Public Finance (in Sub-constant monitoring of the tax system) after the first reading of a government bill amending the Act – Tax Ordinance and certain other acts (Sejm Paper No. 367).
Do you publishing logical structures JPK not a normative act only in the Public Information Bulletin of the Ministry of Finance is in line with the Constitution, in particular Article. 87. 1 of the Constitution, which indicates a catalog of universally applicable law, in which only the Constitution, statutes, ratified international agreements, and regulations?
The publication of logical structures in BIP Ministry of Finance is in line with the Constitution, including Article. 87. 1 of the Constitution. It should be noted that Article. 193a § 2 of the Tax Code provides a statutory basis for the publication of these structures in the BIP Ministry of Finance.
Is the Ministry of Finance plans to publish yet another logical structures JPK than previously published on the website http: //www.mf. gov.pl/kontrola-skarbowa/dzialalnosc / unified-control-file? If so, what and when they are published?
According to the explanation of the Ministry of Finance will be published receipts and records and evidence for excise duty.
Are taxpayers who are not entrepreneurs (eg. foundations, local governments, public institutions, religious organizations) and tax books using computer programs, will be obliged to transfer data in the form of JPK? If so, is from July 1, 2016 r.?
Wątpliwości in this regard are explained in the general interpretation of the Minister of Finance of 20 June 2016. Sign: PK4.8012.55.2016.
Single File Control – the interpretation of the general Minister of Finance
When will the Regulation issued by the Minister of Finance on the method of transmission by means of electronic communication books and technical requirements for information storage media on which books can be stored and transmitted? What changes there are in this regulation compared to the draft published on the websites of the Government Legislative Process ? (The question was asked June 10, 2016 r., And was still valid on the eve of the reply of the Ministry of Finance – postscript editorial).
Regulation of the Minister of Finance on the method of transmission by means of electronic communication tax books and technical requirements for information storage media on which these books can be stored and forwarded, it was announced June 29, 2016 r. in the Official Gazette – position 932.
is the application period of this regulation will be sufficient, according to the Ministry of Finance to prepare entities obliged from 1 July 2016. to provide tax records and accounting documents in a format JPK?
vacatio legis above. Regulation will be sufficient. It should be noted that the logical structures were made available on March 9, 2016. And interface specifications of services Single File Control – on 23 May 2016.
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