If you are an active VAT payer you are obliged to submit data from your VAT records in the form of a Standard Audit File JPK_VAT.
Remember that from 2018 VAT records must be kept only in electronic form and sent as JPK_VAT to the Ministry of Finance.
What is JPK_VAT
Standard Audit File for VAT (JPK_VAT) is a set of information on purchases and sales which result from the VAT records for the period in question. Data to establish JPK_VAT are taken directly from the company's accounting systems. JPK_VAT contains data which up to now you have kept in the records of purchases and sales.
JPK_VAT consists of the identification data of the taxable person and the competent tax office (e.g. NIP, REGON, code of the tax office) and data which relate to the selling and purchasing documents. JPK_VAT reflects the data contained in records of purchases and sales. Data provided in JPK_VAT should be consistent with the data contained in the VAT return.
When you should send JPK_VAT
You should send JPK_VAT file without being called, by the 25th day of each month for the previous month. If you have settled so far by a quarterly method, you should also send JPK_VAT every month. However, this does not automatically change the method of settlement. You will settle your accounts as you have done up to now.
When you don't need to submit JPK_VAT
You do not submit Standard Audit File for VAT purposes, if you are a taxable person who carries out only transactions exempt from VAT, as indicated in the VAT Act. This includes:
- sale of goods and services which are exempt from VAT,
- subjective exemption (inter alia for taxpayers whose value of sales did not exceed in the previous tax year PLN 200,000)
If you are registered as a VAT exempt payer, you do not submit JPK_VAT.
How to submit JPK_VAT
How to prepare and send JPK_VAT
To prepare JPK_VAT file you have several options:
- use the free e-mikrofirma programme (which can be downloaded from the website of the Ministry of Finance),
- use the free JPK 2.0 Klient tool to generate and send JPK_VAT,
- create a JPK_VAT using an updated accounting program or one of the commercial online applications. If you are already using such a program, check if it has the function of sending JPK_VAT files or if you can directly download data to the JPK 2.0 Klient directly from the program. If you are not using the JPK 2.0 client application, please refer to the Interface Specification of Standard Audio File Version 2.3.
- use the JPK_VAT e-gate which allows you to upload JPK_VAT from a variety of operating systems, including Apple computers.
Keep VAT records, prepare JPK_VAT and send via e-mikrofirma program
In the e-mikrofirma program (on the website you will also find guides on how to use the program) you will issue domestic invoices, save purchase invoices and create VAT records. The program also enables the creation of JPK_VAT files, their signing and sending to the system of the Ministry of Finance. It is intended for entrepreneurs running a sole trader's business.
The e-mikrofirma application is not a financial and accounting program.
Use the JPK 2.0 Klient program to send JPK_VAT.
If you do not settle for VAT and do not use the services of accounting offices or accounting programs, you can use the free JPK_VAT file uploader, prepared by the Ministry of Finance. See what the different steps are for preparing and sending JPK_VAT using the JPK Klient program.
Download the CSV file
Enter the data from the VAT register in the appropriate columns and rows of the table (they are necessary to generate JPK_VAT). Descriptions of how to do this can be found in the information brochure in the description of the structure and format of the CSV file data and in the JPK Klient's Guide.
The completed CSV file is a source of JPK_VAT and is ready to be sent by the application JPK 2.0 Klient.
Download and install JPK 2.0 Klient program. It is used to change CSV file to XML file and to send JPK_VAT files. Select the version of the application for the operating system you are using on your computer (Windows, Linux).
After sending JPK_VAT you can download the Official Confirmation of Receipt for JPK files (UPO_JPK). It will confirm the receipt of JPK_VAT.
Please note that the status "200" means that the document has been uploaded correctly. UPO_JPK can only be downloaded for a document that has been granted "200" status.
How to sign JPK_VAT
You can use one of two signatures or authorizing data to sign JPK_VAT:
- Trusted Profile - free of charge electronic signature, which you can create in almost any office or through electronic banking. The authorization code sent to the authorization channel is sufficient for signature. See how to create a Trusted Profile.
- qualified electronic signature - it is a paid electronic signature used for signing documents. If you have such a signature, prepare it and enter your PIN code.
- authorising data - this is a free method. You will need: NIP or PESEL, name, surname, date of birth and the corresponding amount of income earned in 2016. Form available here. This is the same signature method that is also used for sending tax returns.
Correction of JPK_VAT
After submission of the JPK_VAT file there may occur the need to introduce changes in VAT records (e.g. you will receive a corrective invoice from the contractor for the purchase for the company, you will issue correcctive invoice for sales or issue to your customers invoices to receipts, a turnover of which you have already settled and demonstrated in a previously submitted file).
Then submit correction of JPK_VAT.
How to mark JPK_VAT corrections
If you sent the first JPK_VAT in 2017 or earlier
- and it was only the original file marked with "1", and for the first time you are correcting it in 2018 on the new structure, enter the number "2" in the " Purpose of submission" column. Subsequent corrections for the same period shall be numbered '3', '4', '5' and so on.
- and when submitting you marked it as "1" and then you submitted the corrections and marked them with the number "2", enter "3" (regardless of how many JPK_VAT corrections you submitted in 2017 with the number "2") when submitting the next correction for this period according to the new structure in 2018. Subsequent corrections for the same period mark '4', '5', etc.
If you start sending JPK_VAT in 2018,
- the first JPK_VAT mark with '0' and for corrections adopt successively '1', '2', '3'...
In 2018, the following rule was adopted for the marking of JPK_VAT:
0 - for the original JPK_VAT,
1, 2, 3, 4... - for subsequent corrections to JPK_VAT for the same period.
There is no limit to the number of corrections to be sent.
Sending JPK_VAT by attorney-in-fact
JPK_VAT may be sent by your attorney-in-fact, provided that you have issued a power of attorney on the UPL-1 form.
Do I have to send JPK_VAT if I have suspended my activity?
An entrepreneur who has suspended his business activity and does not keep records in the VAT register is not obliged to send JPK_VAT for the periods of suspension.
The exemption from submitting JPK_VAT despite the suspension of economic activity, does not apply:
- taxable persons making intra-Community acquisitions of goods
- taxpayers importing services or purchasing goods - in the scope of which they are taxpayers
- settlement periods in which the suspension of business activity did not relate to a full settlement period
- settlement periods for which the taxpayer is obliged to settle the tax on account of the performance of activities subject to taxation and for which he is obliged to adjust the input tax
In such a case, despite the suspension of business activity, the performed activities or events should be correctly recorded in the VAT register, a VAT return should be submitted and the JPK_VAT file should be sent at the same time.
Deferral of dispatch of JPK_VAT
If for some important reason you are unable to submit JPK_VAT due to difficulties, you will submit a reasoned request for a deferral to the head of the tax office where you settle.
If you forget about a new obligation or for other important reasons you did not submit JPK_VAT on time, you can express your active regret and submit JPK_VAT.
Information on inconsistencies in data in JPK_VAT
The National Revenue Administration checks all sent JPK documents using a special electronic system. In case of discrepancies you will receive information about them, which need to be clarified at the tax office where you are accounting.
Emerging inconsistencies may concern, inter alia:
- discrepancies in submitted JPK VAT files and declarations submitted for the same period of time.
- differences in transaction amounts reported by counterparties in JPK VAT files.
- inclusion in JPK VAT files of purchases of VAT invoices issued by entities which do not have the status of an active taxpayer in value added tax.
If you have given your mobile phone number and email address, you will receive sms and e-mail information.
You will receive an e-mail from the following address: firstname.lastname@example.org with the signature of the Ministry of Finance and sms at the same time. You can also receive a phone call from the tax office if you have not provided a mobile phone number or e-mail address.
You do not reply to these messages but only contact your tax office in order to check and possibly correct submitted JPK or VAT return.
Remember! This information is not an opening of tax proceedings. Nor is it the initiation of an audit. This is an incompatibility that needs to be clarified. This may be an error in the NIP number or company name.
The letters sent do not contain any requests for payment of tax, and no external links or attachments in the form of files are included in the e-mail.
In each tax office there are designated contact persons within JPK VAT. Call or send email and you will receive information about your case. Below we present a reference to all tax offices, then select your tax office, in the contact section you will find the service of JPK VAT. There are telephone numbers and e-mail addresses to contact persons:
Frequent questions and answers concerning JPK_VAT
JPK - where to find additional information
Questions about JPK can be sent to the e-mail address: email@example.com.
Consultants from the National Revenue Information line also provide assistance.