Zagrożenia w funkcjonowaniu jednolitego pliku kontrolnego

Abstract

Purpose – aim of this article is to present the problems arising from the obligatory to transfer files JPK_VAT for small and medium -sized enterprises. Since 2016, gradual sealing of the tax system has been carried out. One of its elements is obligatory reporting of sales and VAT purchase registers. Standard Audit – File – SAF – T (JPK) is a universal electronic standard file, based on the xml format. The file must contain the expected tax data, arranged in strict accordance with the requirements of the National Tax Administration, pre-sented on the website of the Ministry of Finance. Mistakes and negligence related to JPK reporting can lead to serious fiscal consequences such as fine and fine.

Keywords

• Standard Audit – File – SAF – T
• VAT register in electronic form
• Standard Audit – File – SAF – T threat in the company
• Addiction from Microsoft