As of July 1st, 2016, there has been introduced a new method of the State Treasury audit. Tax payers are now obliged to provide, at the tax authorities request, their bookkeeping data in the form of a unified electronic form. This form is called a Unified Control File (in Polish: Jednolity Plik Kontrolny, or JPK) – it is a set of data transferred in the form of xml files.
The new obligation, to report data in the form of JPK, applies to the following entities:
What structures has the JPK?
Data transferred in the form of Unified Control File have the defined logical structure:
Each of the structures includes the data identifying a taxpayer, his/her accounting system and a manufacturer of the software, with which the JPK file has been generated.
The e-JPK tool has the engine for gathering and processing data developed by the KBJ, which ensures the maximum speed of preparing the final data. This product has been designed in collaboration with the KPMG Tax and Business Consulting Department. It is an extension of the SAP system with the e-JPK tool, allowing automation of the process of the Unified Control File preparation, in accordance with the guidelines published by the Ministry of Finance. Its functionality is fully autonomic and independent from the standard SAP system, which makes it adjustable to the individual Customers' needs.