The Single Control File was adopted by the Act of 10 September 2015. The legislator has thus defined the most important information regarding accounting in the Tax Ordinance. Changes in the computerization of accounting systems are very fast, and the government's goal is full centralization. What has changed since October 1, 2018? How to adapt to new regulations?

Purpose of the introduction of the JPK

The main objective of the introduction of the Uniform Control File was to streamline the process of transferring data in electronic form, remove limitations in the shipment of accounting data, and what is connected with it - to streamline the operation of tax authorities. Thanks to JPK, it is possible to carry out activities aimed at detecting possible tax frauds (VAT fraud or tax evasion) faster. The advantage for persons conducting business activity is the fact that the time of tax inspection was shortened and the costs incurred on this account were reduced.

What is part of JPK?

The structure of the JPK is in the form of XML files, the schemes are published by the Ministry of Finance. JPK consists of:

1. data concerning the books of account,
2. VAT invoices,
3. bank statements,
4. the data from the warehouses,
5. data from the records of purchase and sale of VAT,
6. data from the tax book of income and expenses,
7. Revenue records.

What's changed about JPK?

Accounting is often subject to changes that need to be monitored and implemented on an ongoing basis. From 1 October 2018, the JPK report must be submitted electronically. Until recently, it was possible to send documents electronically, e.g. in the form of scans. It is now necessary to use the structures of the document published by the Ministry of Finance.

Testimony to the U.S. - changes since 1 October

At the same time, the rules for submitting financial statements to the Tax Office also changed slightly. An entrepreneur is currently obliged to place his financial statements and related documents in an electronic repository of financial documents. Thanks to the introduction of such a solution, documents are quickly transferred via the ICT system to the Central Register of Tax Data. Additionally, entities registered in the National Court Register do not have to submit financial statements separately to the Tax Office, as it was previously the case.

Reports in electronic form only

The BIP and the website of the Ministry of Finance contain a template of the document that needs to be filled in. The document must be signed by at least one person whose PESEL number is entered in the KRS register. The person authorized to represent the entity will sign the document through a qualified signature or through the ePUAP trusted profile platform. If you at your company don't know how to do it properly, it's a good idea to ask your employees for help. of the accounting officewho provide comprehensive accounting services.

Amendments effective from 1 October 2018

1 October is a significant date for accountants also because the provisions of the Act of 26 January 2018 amending the Act on the National Court Register and certain acts entered into force. It's called the "Amendment Act". As a result, the procedure for the annual financial statements was modified. The paper-based report that has been prepared so far will not imply compliance with the reporting obligation. From 1 October, the logical structures and the format made available by the Minister for Public Finance must be used. The Act implements full computerisation into the so-called KRS register. Applications for registration and correspondence between the court and the applicant shall already be carried out by means of a special computer system. The legislator established the Central Repository of Electronic Notary Public Assets. There, extracts and extracts from notarial deeds will be stored. It also operates a Financial Document Repository where economic operators are required to file annual accounts with any related documents.

What's with the changes?

The reason for implementing the amendment is the need to adapt national regulations to EU directives. They talk about the integration of commercial registers of companies operating in EU countries and the European Economic Area. The changes are expected to have a positive impact on the security associated with the economic turnover in individual EU countries.

Amendments to the JPK - Conclusions

According to the forecasts, the introduced changes will have a positive impact on the security of business transactions and will improve the work of registry courts when any irregularities are discovered. Reports will be submitted electronically and will go straight to the so-called Financial Document Repository and then to the Central Tax Data Register. Entities reported to the NCR will not have to report separately to the US, as it was previously the case. However, the pace of change is worrying. The local U.S. will continue to receive annual reports from all those who are not listed in the National Court Register. The legislator assumes that this will be done in a different way - the document will be sent in the form of a single file to the head of the National Treasury Administration. The changes will also apply to entities that may hold businesses liable. Previously, it was the district court, notified by the competent authority, that enforced the reporting. Now it can be done by the taxi himself. The obligation to provide accounting data by JPK therefore includes more and more data that must be made available by all taxpayers.