Michaela Merz

Poland – Standard Audit File (Jednolity Plik Kontrolny) to be introduced as per 1 of July 2016

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748722_original_R_by_verbraucherpapst_pixelio.deAccording to the changes in Polish tax law, which will come into force as of 1st July, there will be a new obligation for the taxpayers to have so called Standard Audit File (in Polish: “Jednolity Plik Kontrolny” or “JPK”) – special reporting form, in a special format [determined by Polish tax authorities] that will allow tax inspectors to have an easy access to accounting / tax data / records.
The new rules for transmitting data by means of the standard audit file for tax will be mandatory for so called “large taxpayers” which employ more than 250 people and accomplish annual turnover on sale in amount exceeding 50 million EUR.

Given the above, and taking into account the fact that Polish tax law does not specify whether the above obligation (after exceeding mentioned above thresholds) also covers entities registered in Poland for VAT purposes which have neither their seats nor fixed places of business in Poland, the formal question has been addressed to Polish tax authorities in this respect.

Moreover, PwC Poland will also meet with the tax authorities to discuss this topic in further detail. As these changes in Polish tax law may result in necessity to adapt Company’s accounting systems to meet new obligations, I will keep you updated and let you know as soon as any decision with this regard is made by the tax authorities.

For further details please contact our specialist
Marcin Chomiuk, on +48 (22) 746 4760 or by mail marcin.chomiuk@pl.pwc.com

Image source: verbraucherpapst  / pixelio.de

One thought on “Poland – Standard Audit File (Jednolity Plik Kontrolny) to be introduced as per 1 of July 2016

  1. please, correct logical condition AND to OR in the sentence: The new rules for transmitting data by means of the standard audit file for tax will be mandatory for so called “large taxpayers” which employ more than 250 people and accomplish annual turnover on sale in amount exceeding 50 million EUR.

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