Standard Audit File
Jednolity Plik Kontrolny (JPK) is the Polish implementation of the Standard Audit File for Tax (SAF-T) as a file with an agreed structure containing data which reflect taxable person’s VAT records (sales and purchases) in addition to data which used to be reported on the VAT-7 return and other information necessary for the tax authorities to check VAT compliance.
JPK files must be prepared and submitted to relevant tax offices by all non-exempt taxable persons. JPK non-filing, late filing or misrepresentation may attract negative consequences under tax law, administrative law and criminal law.
To meet the expectations of the business community, Sendero offers JPK reporting support. In particular, we can:
• prepare your JPK files based on documents, data and information from you,
• file your JPK to the right tax office,
• provide advice on how to properly prepare and submit JPK files,
• keep you up-to-date with expected or actual changes in the JPK reporting framework,
• assigning the right codes or symbols (such as GTU, TP, WEW) to your goods, services, transactions and documents for JPK reporting purposes,
• review your JPK filings to check if they comply with the law and the applicable interpretation guidance,
• provide support in case tax authorities launch enquiries or checks.
• For years we have been supporting our foreign clients in JPK reporting issues in Poland. We helped a number of clients to ensure that their financial and accounting software is in line with the reporting requirements related to the new JPK type called JPK_V7.
• We have rich experience in JPK reviews.
Also, at your request, we will be pleased to deal with any similar matters related to this area.