Standard Audit File for VAT (JPK_VAT)
From 1 January 2018 keeping of VAT records (register of electronic VAT sales and purchases) and sending it as a Standard Audit File for VAT (JPK_VAT) will also apply to micro-entrepreneurs.
If you are a taxable person and you submit VAT-7 or VAT-7K returm
- your turnover did not exceed EUR 2 million,
- you employ less than 10 persons,
since the beginning of 2018, you must send JPK_VAT.
- From 1 January 2018 the obligation for transmission of JPK_VAT by micro-entrepreneurs means that it will apply to all VAT payers!
- Importantly, also from 1 January 2018 records for VAT purposes, including those carried in paper form or WORD or EXCEL files will be kept only electronically and sent to the Ministry of Finance as JPK_VAT!
See the instructional film on JPK_VAT, prepared by 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. I.e. 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
From 1 January 2018, you must submit information on the records in the form of a JPK_VAT file without being called, by the 25th day after the end of each month. If you have settled so far by a quarterly method, you should also send JPK_VAT every month.
- you should send information for January by 25 February,
- information for February by 25 March, etc.
Submit JPK now and you will:
- receive VAT refund faster - up to 25 days for settlements for October, November and December 2017,
- check what a new obligation involves and you will be able to prepare for it earlier,
- make sure if your return is correct.
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
Preparation of JPK_VAT
JPK_VAT shall only be sent in electronic version, in specific layout and format (XML schema).
If you settle VAT and do not use the services of accounting offices or accounting programmes, use the free tool prepared by the Ministry of Finance:
- download the table in a spreadsheet data format (csv file),
- enter data from the VAT register in the relevant columns and rows of the table (these are needed to generate JPK_VAT). A description of how to do it can be found in an information brochure and a description of the structure and format of data of csv file
- completed csv file constitutes source of JPK_VAT. The file must be converted into xml format - it is ready for dispatch. Use the application Klient JPK 2.0, which enables to generate free and secure file.
You can also create JPK_VAT by means of updated accounting software or from one of commercial on-line applications. Check whether it has the function of sending JPK_VAT files or whether you can download data directly from the programme to JPK 2.0 application .
If you receive information on discrepancies in JPK_VAT (by e-mail or SMS), contact your tax office.
How to send JPK_VAT - step by step
1. Create a trusted profile.
To send JPK_VAT files you need a qualified certificate or a Trusted Profile.
Trusted profile — unlike the qualified certificate - is free of charge.
2. Download Client JPK 2.0 application and send the file
After obtaining the Trusted Profile download and install application Klient JPK 2.0 for conversion and dispatch of JPK files. Select it for the version of the operating system which you are using on your PC (Windows, Linux). Send us a file prepared in advance (table in a spreadsheet data format) via Klient JPK application.
3. Download an Official Confimation of Receipt (UPO).
Correction of JPK_VAT
After submission of the JPK_VAT file economic events may occur that require 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. The correction must include all changes in JPK. There are no limits to the number of transmitted corrections.
Note! Klient JPK 2.0 application allows you to test electronic submission of JPK_VAT now. It provides free and secure generating and sending of the file.
- See frequently asked questions about JPK_VAT for small, medium and large entrepreneurs.
- See frequently asked questions about JPK_VAT for micro-entrepreneurs.
Other obligations of the taxable person
From 1 July 2018, in addition to the obligation to provide the monthly JPK_VAT files, tax authorities, in the course of tax proceedings or a tax control - will be able to call a tax payer to provide other JPK files with information on:
- accounting and tax books,
- bank statements
- warehousing turnover.
In that case you will have no less than 3 days to provide the requested JPK files. You can provide them on e.g. USB stick, a memory card, CD/DVD or another data medium, or send them by e-mail to the address indicated by the tax authority. In justified cases (such as big amount of data, the absence of the responsible person) you can ask the tax authority to prolong the deadline given in the letter of notice. This will allow you to avoid the consequences if the requested files in time. A person who refuses to give unduly JPK on request of the authority, may obtain a penalty of up to PLN 2,800.
You can ask to postpone the deadline for submitting the JPK_VAT. Submit a reasoned application before the expiry of the time-limit for lodging JPK_VAT to the competent head of the tax office.
- In case of questions about JPK_VAT contact the National Revenue Administration:
Phone: 801 055 055 or 22 330 03 30
or your tax office (see list of offices in the adress database of KAS)
- Act of 11 March 2004 on goods and services tax
- Act of 29 August 1997 - Tax Code
- Act of 16 November 2016 on National Revenue Administration