Unified Control File (JPK)

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:

  • large companies, within the meaning of the Act of 2nd July 2004 on Freedom of Economic Activity, which have their tax books prepared with a computer software,
  • Small and medium sized companies, within the meaning of the above mentioned Act, which have their tax books prepared with a computer software, as of 1st January 2017 have the obligation to submit (with no request), on a monthly basis, the JPK_VAT file (VAT purchases and sales records),
  • As of 1st January 2018, such obligation to report the JPK_VAT file, will also include the micro-firms, 
  • While as of July 2018, the obligation to report data in the form of JPK will concern every entrepreneur, who has his/her tax books done with a computer software.

What structures has the JPK?

Data transferred in the form of Unified Control File have the defined logical structure:

  • Accounting books,
  • Bank statements,
  • Stock,
  • VAT purchases and sales record,
  • VAT invoices.

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.

Strong points of our solution are:
  • Quick and reliable engine to gather and process data,
  • Data security based on the SAP authorizations system,
  • Automation in the generation of logical structures and JPK files,
  • Possibilities of configuration and programming adjustments, 
  • Import of data from other IT systems,
  • Automation of division of exported files, depending on their size.
Concerns regarding the Unified Control File implementation
  • Not enough time for implementation,
  • Necessity to unify IT systems,
  • Necessity to train employees,
  • Cost of software upgrade,
  • Cost of consulting services. 
Benefits from the e-JPK system implementation
  • Unburdening of the existing SAP infrastructure,
  • Highly efficient application server supporting the SAP system and dedicated for generating the JPK files,
  • No cost related to an extension of the existing infrastructure,
  • Data archiving function,
  • Data compression.
Why us?

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.