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Home proroga del termine per la presentazione del nuovo file unico di verifica fiscale

Extension of the deadline for the presentation of the new Standard Audit File-Tax

The draft of the new anti-crisis package provides for a modification of the current deadline for the presentation of the JPK_VDEK documentation scheduled for 1 July 2020, extending it until 1 October 2020.

On 18 October 2019 the regulation was published that specifies the scope of data to be inserted in the tax and VAT declarations, which will be included in the new standard file JPK_V7 (called JPK_VDEK).

SAF-T (Standard Audit File-Tax) is a format for recording a company's financial and accounting records in an XML file, which should be submitted to the tax authorities during the electronic check.

It is a method that obliges taxpayers to provide a complete or partial tax record and documentation at the request of the tax authority in electronic form or on an electronic data storage device in an electronic format. The JPK_VAT file must contain the tables with the data of all the sales and purchase documents.

The structure of the Standard Audit File-Tax covers 7 areas of documentation related to commercial activities, such as account books, bank statements or VAT sales invoices.

Entrepreneurs are required to send the JPK_VAT file monthly, no later than the 25th day of the month following each month.

The new JPK_VDEK file is a solution that will replace the VAT-7 and VAT-7K declarations, as well as the previous JPK_VAT file and allow them to be reported in a single file. The data of the new records will be used mainly for the control and analysis carried out by the head of the National Tax Office.

Thanks to additional elements included in the JPK_VDEK declaration, e.g. the type of purchase and sale document, tax authorities will have new possibilities within the scope of verification activities. New designations will allow the verification of goods and services exposed to VAT frauds.

Due to the coronavirus epidemic, the deadline for the introduction of new JPK_V7 and JPK_ V7K structures for all entrepreneurs has been postponed to 1 October 2020.

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For any difficulty related to the crisis, Core is available to provide legal, tax and organizational assistance in order to support the management of companies in Poland. Find out what we can do for your company:  link.

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