Uniform control file. How to prepare your company for it?

 

As of January 1, 2018, the Single Tax Control File will be joined by a large number of small, medium and small businesses forwarding to the head of the National Tax Administration (KAS). It is important to know what JPK_VAT is and how to prepare your company for its shipping.

 

Computer sales and purchase records

All taxpayers who are required to keep records of the purchase and sale of VAT, ie active VAT taxpayers, will be required to use computer programs on January 1, 2018 to meet their needs. Under the same program, entrepreneurs will send data in JPK_VAT format to the tax office.

The file must be signed electronically. You can pay for electronic signature with a valid qualified certificate or choose a free trusted eGo (ePUAP) profile. This profile can be created by electronic banking.

 

How to pass a JPK_VAT file?

In the last three months of 2017, microcontrollers have had the chance to test JPK_VAT shipping without consequences. For each month JPK_VAT file should be sent separately, until the 25th of the month following each subsequent month. If the deadline falls on a free day (Saturday, Sunday or holiday, as a public holiday), the deadline is postponed to the next business day. The JPK_VAT file is sent to the KAS head.

Generated from the computer program JPK_VAT VAT record is supposed to reflect the data included in it. The file must be compatible with the existing scheme, which will be updated in 2018.

After the JPK_VAT has been sent, the trader should be able to download the UPO, or the Official Receipt, if the shipment has been completed correctly. Where it is necessary to prove that the obligation to send JPK_VAT is required, the trader may present the UPO to the tax authorities.

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