Standard Audit Fire for Tax - VAT

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paragraf 270From the 1st of January 2018, the requirement to maintain an electronic VAT register and to send it as the Standard Audit File for VAT purposes (JPK_VAT) will also refer to micro-entrepreneurs. Large enterprises have been sending the JPK_VAT since the 1st of July 2016, and small and medium enterprises since the 1st of January 2017.

The Standard Audit File for VAT includes information on the purchases and sales based on the VAT records from a given period. The data for the creation of the JPK_VAT is collected directly from the financial and accounting systems of an enterprise. It must be completed, only in electronic form, in a specific layout and format, by the 25th day of the month for the preceding month.