Poland: Incoming reporting changes in Poland

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Poland: Incoming reporting changes in Poland

sarna

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

more across site & shared bottom lb ros

More from across our site

ITR’s data has highlighted the US firm’s ambition to become America’s ‘premier’ tax player via a concerted partner recruitment strategy
Jaap Zwaan’s arrival continues a recent streak of A&M Tax investing in the region; in other news, the US and Japan struck a deal that significantly lowered tariff rates
In a world where international tax concepts rely on human activity, Leonard Wagenaar poses existential questions about the future of such ideas when AI is ever-present
France v Axa provides a practical illustration of how the burden of proof is applied in TP matters under French law, ITR also heard
In an exclusive interview with ITR, Ian Gary calls for a central public CbCR database and bemoans the US’s lack of involvement in international tax transparency
Reckitt Benckiser is to divest its Essential Home business, which includes more than 70 brands, to private equity firm Advent International
In the first of a new series of weekly opinion pieces, ITR Editor Tom Baker reflects on the OECD’s attempts to sanitise the US’s brazen pillar two negotiations
The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
Gift this article