Poland: Incoming reporting changes in Poland

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Poland: Incoming reporting changes in Poland

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Alicja Sarna

From July 1 2016, new regulations regarding the obligation of how to provide tax and financial data to tax authorities, shall come into force. This will include the standardisation of procedures regarding the requests of tax authorities concerning tax books and tax evidence documentation into one uniformed form: Jednolity Plik Kontrolny – the Uniformed Control File (JPK).

Initially the regulation will concern only the large entrepreneurs, the medium and small ones will have a chance to choose where or not to be included in this procedure up until June 30 2018. From that point on, JPK will be mandatory for all entrepreneurs.

Foreign entities registered in Poland for VAT purposes will also be obliged to comply with the JPK requirement.

The obligation to provide the data to tax authorities in form of JPK will have an effect during the tax proceedings, tax controls, as well as the investigation activities and so-called cross controls and shall not be used retrospectively, that is, the obligation will concern data booked and documents issued after July 1 2016.

The changes will enforce the need to rewrite some IT accounting software in order to comply with the tax authorities' requests.

JPK will be an electronic file in form of XML format based on Standard Audit File for Tax v 2.0, with specific logic structure, that is defined and openly shared by Ministry of Finance. Currently, Ministry of Finance provided seven logic structures, informing about ongoing work on the new ones.

As stated by the Ministry of Finance, implementation of the JPK will allow the tax authorities greater access to taxpayers' books and documentation. It shall be also noticed that the tax controls are supposed to be more direct and 'straight to the point' so that tax authorities have all the necessary data contained on the JPK, without needing to search through irrelevant information. The Ministry of Finance decided that the XML file was the best possible to perform the role of JPK platform, since it is already popular and widely used.

Alicja Sarna (alicja.sarna@mddp.pl)

MDDP Poland

Tel: +48 22 322 68 88

Website: www.mddp.pl

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