new year small and medium entrepreneurs will give fiskusowi some information via e-mail. At the beginning of the changes include data on accounting of purchase and sales VAT. The document will take the form of a Single checkpoint File (JPK). The same debt already have a large company. Of solutions use of six months.
a Modern way of communicating with the Treasury, will not pass the small companies. We are talking about companies that employ more than 250 employees, their annual turnover reaches 50 million Euro or the sum of available assets does not exceed 43 million euros. From January 1, 2017 small and medium entrepreneurs will be required to transmit monthly files JPK_VAT. First report to be submitted until February 25.
JPK_VAT, that is, records of purchase and sale
E-zine da bodies easy and quick access to transactions subject to VAT taxation. Transfer current information will allow you to instantly identify anomalies. Because of this, early, will be able to define extortion, cheating, economic or avoid paying taxes. The solution will also speed up confirmation of correct calculations. The entrepreneurs themselves provide the data on which officials wytypują the subjects of control. In many cases the visit of the inspectors may be even not necessary.
Each of the transferred documents must be compressed, encrypted and processed on a separate XML file. The archive size cannot exceed 60 MB. The data will be sent via email to database of the Ministry of Finance in the so-called “cloud”. From there take them and odszyfrują only officials. The decision to put not only on speed but primarily on the security of transmitted information. Read more about the process you can read here.
Small and medium enterprises will have a special application. Free program has all the features that will be useful to build JPK_VAT. To confirm data input from the table, creating a file based on the collected information, and import documents directly to the Ministry of Finance. Software ready for Windows, and the next stage will be available for Linux. For its creation were answered by the company Critical Applications.
what else have to remember business owners? JPK_VAT should be provided with safe, qualified electronic signature, i.e. the so-called electronic signature. And for the certificate you have to pay. In this regard, the Ministry of Finance is planning, but changes, at least in respect of smaller companies. We will try to provide an alternative to signature certified way authentication for small and mikroprzedsiębiorców – promised Robert Kietliński, Deputy Director of the Department of Informatization in Russia.
Single checkpoint File – what is it?
JPK is a set of data, which occurs via delivery of information from the information systems of the enterprise. Consists of seven described structures, i.e. the harvest of accountancy and taxation. These include: accounting, Bank statement, information on the transfer of stock, invoices, records of purchases and sales, VAT is included in the Declaration, the tax book of income and expenses and the accounting income.
the tax Authorities may require companies message full or of certain information by e-mail. All the items that are still played in various formats, must be collected in a single document. The electronic form of communication with the Treasury to reduce the cost and difficulty of control, and to facilitate the work of officials. Employers should prepare for implementation of decisions from the point of view of technology. Is to understand the requirements of the Ministry of Finance.
From 1 July 2018 in electronic form will be fully tested. The debt will be covered by micro, small and medium enterprises. They will transmit on a special request of the tax authorities. This solution already exists in the legal systems of many countries of the European Union. JPK, i.e. from English. Standard Audit File-Tax (SAF-T) works, in particular in Austria, Belgium, Denmark, the Netherlands, Luxembourg, Germany, Slovenia, Sweden, Portugal, UK and Lithuania.
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