JPK VAT

VAT single control file

Aider Polska's (MDDP Outsourcing) comprehensive approach to accounting services also includes Single Control File. JPK is a collection of financial data (including purchase and sales records, ledgers, invoices, bank statements, warehouse, income and expense ledger, revenue records) generated from an accounting system.

The purpose of the introduction of JPK by the Ministry of Finance was to quickly transfer tax information in electronic form to increase the efficiency of tax audits.

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Generating and sending JPK_VAT

At Aider Polska (MDDP Outsourcing) with a branch office in Warsaw and Katowice, we provide comprehensive accounting and tax services to companies, including the preparation of JPK. What's more, for clients looking for tax consulting, we offer services of so-called VAT Compliance, i.e. preparation of VAT registers and declarations, including preparation of the Single Control File. Depending on your needs, we can implement the solution we propose or work on the basis of your existing software, even if it is not adapted to the needs of JPK_VAT.

The obligation to submit records of VAT purchases and sales in the Uniform Control File JPK_VAT is to be fulfilled by every entrepreneur, without a summons, regardless of the size of their business. It includes:

Micro enterprises (up to 10 employees and up to €2 million net annual turnover)
Small businesses (up to 50 persons employed and up to €10 million net annual turnover)
Medium-sized enterprises (up to 250 employed persons and up to €50 million net annual turnover)
Large enterprises (more than 250 persons employed or more than €50 million net annual turnover)

JPK_VAT must be consistent with the declaration, otherwise the tax authority will check and explain the discrepancies.

What does JPK_VAT contain?

In the structures of JPK_VAT are sewn important information about the transactions made by the taxpayer. They are a kind of detailing of the data contained in the VAT return. Thanks to this, the tax office can quickly and easily check whether the input VAT deducted by the buyer has also been settled by the seller.

If there is a discrepancy in this regard, it is tantamount to a summons from the tax office on the discrepancy.

If you have any questions, we invite you to contact our teams in our offices in Warsaw and Katowice. Tax experts at Aider Polska (MDDP Outsourcing) will be happy to answer questions and prepare an offer of services along with a price list.