• JPK_VAT is a set of information about purchases and sales, that derives from the records of the trader's VAT for the period.
• Finance has prepared solutions that will help taxpayers this task, including the service dedicated to the subject of JPK_VAT available at: jpk.mf.gov.pl and the free intuitive application e-mikrofirma.

The single control file for the purposes of VAT (JPK_VAT) is a set of information about purchases and sales, that derives from the records of the trader's VAT for the period. Send it only in the electronic version, in a specific layout and format, facilitating and standaryzującym data processing.

A key element of the proper send JPK_VAT is its authorization (file JPK_VAT you have to authenticate). This is m.in. free profile trusted (eGO), which is an electronic, free signature that confirms the identity of a citizen in the electronic systems of the State administration.

Who is composed of JPK_VAT

From January 1, 2018, all VAT taxpayers who submit VAT declarations-7 or VAT-7 k keep electronic records of VAT (sales and purchases) and send it as a single Anchor File for the purposes of VAT (JPK_VAT). This also applies to the smallest entrepreneurs-with up to 10 employees, with a turnover not exceeding EUR 2 million per year, including leading single economic activities.

When make JPK_VAT

Information about business records consists of as JPK_VAT without the call to 25. the day after the end of the month (unless 25. the day of the month falls on a Sunday, then is the time to 26.). A taxpayer who held accountable so far by the quarterly, also will send JPK_VAT every month. The first JPK_VAT for January 2018 r. consists of 1 to 26 February 2018 (since 25 February to Sunday). Transfer of JPK_VAT does not relieve the taxpayer of the obligation to the syntax of the monthly or quarterly VAT declarations.

Important: the data shown in the JPK_VAT should accurately reflect the VAT records and correspond with those in the VAT declaration.

E-mikrofirma is a simple, intuitive and free

From 1 February 2018, VAT will be at the disposal of the new, free tool to send JPK_VAT-application e-mikrofirma. E-mikrofirma is not a financial-bookkeeping. It is an intuitive application that helps the smallest businesses comply with the new obligations, in particular where do not benefit from professional help.

E-mikrofirma allows you to m.in. invoicing of national, save, purchase invoices, VAT records automatically created based on the documents or the addition of sales paragonowej. Thanks to the taxpayers automatically generate JPK_VAT (based on the records), send it to the Ministry of finance and will download the UPO (Official Receipt).

Other help for taxpayers

From 1 February 2018 onwards are also available new, improved versions of:

• form JPK_VAT in CSV format to make up JPK_VAT,
• free client application JPK 2.0 (1.0.3.0) to transmit JPK_VAT.

In the JPK_VAT adopted a new policy "to make" JPK_VAT. The objective of the Assembly "0" booked for the original settlement, and "1", "2", "3", and so on. for subsequent adjustments to JPK_VAT for the same period.

Also added an email address in the box, that is to make it easier to contact the tax authorities in the event of a discrepancy in a complex JPK_VAT.
Remember: Fill and update in the structure JPK_VAT fields > email address< umożliwia="" otrzymywanie="" na="" ten="" adres powiadomień="" z="" ministerstwa="" finansów,="" które dają="" podatnikowi="" prawo="" do="" korekty="" pliku="">

Where to download e-mikrofirmę and other files

The application of e-mikrofirma and JPK_VAT form and a client application JPK 2.0 and learn how to create and send JPK_VAT, are available on the website jpk.mf.gov.pl (link opens new window on another site).