Standard Audit File – what is JPK?
The Standard Audit File (JPK) is an e-document that contains information about the company's activities, including financial, tax and accounting data. The purpose of introducing JPK was to improve tax control mechanisms and ensure its transparency.
JPK – how can we help?
Companies submit the Standard Audit File (JPK) to the appropriate tax authority. JPK was introduced in stages starting from 2016, gradually covering smaller and smaller enterprises.
JPK consists of seven main structures:
- JPK_V7 – a key structure for most entrepreneurs; this file is obligatorily sent every month to the competent office by each enterprise;
- JPK_FA – structure for sales invoices;
- JPK_WB – structure including bank statements;
- JPK_KR – structure of accounting books;
- JPK_MAG – warehouse structure;
- JPK_KPIR – structure covering taxpayers settling their accounts on the basis of the tax book of revenues and expenses;
- JPK_EWP – structure for revenue records.
JPK_V7 is obligatory and sent every month. The remaining files are transferred at the request of the relevant authorities.
The standard audit file is saved in the XML format, created in accordance with the logical structure specified by the Minister of Finance.
JPK consists of three parts:
- Header identifying the entity – includes data regarding the entity and data regarding a specific JPK;
- Substantive part – includes data on reported economic events;
- Control part – includes data enabling checking the correctness of the information contained in the JPK.
There are also plans to expand the JPK structure to include JPK_KR_PD and JPK_ST - learn more
Standard Audit File – who reports and when?
The obligation to generate and submit JPK applies to all active VAT taxpayers. The obligatory JPK_V7 file is generally sent by the entrepreneur by the 25th day of the month following the month to which the data contained in the file relates. If the 25th falls on a Saturday or a public holiday, the deadline is extended to the first business day following the 25th day of the month. See also: e
To send JPK, the file must be signed using a qualified electronic signature or via a trusted profile. It is also important to send the JPK file for the period in which the company did not record VAT transactions.
JPK file – what sanctions and how to avoid them?
Generally, failure to submit the JKP on time is treated as a misdemeanour or fiscal crime. Penal Fiscal Code, Art. 54 § 1., specifies that a taxpayer who, while evading tax, does not disclose to the competent authority the subject or basis of taxation or does not submit a declaration, thereby exposing the tax to a reduction, shall be subject to a fine of up to 720 daily rates or imprisonment, or both these penalties in total.
The penalty can be avoided if the entrepreneur notifies the tax authority responsible for prosecution, disclosing important circumstances, i.e. submits the so-called active grief. An active grief must be submitted before the authority calls on the entrepreneur to provide explanations.
JPK, SAF-T and the VAT package in the Digital Age
SAF-T is an international format for reporting VAT transactions, i.e. the exchange of goods and services, introduced into national tax settlement systems in order to, among others: tightening the tax system, ensuring tax transparency, but above all, to simplify the exchange of tax information at the international level.
The equivalent of SAF-T in Poland is the Standard Audit File (JPK). However, reporting of JKP files in Poland and abroad does not function identically; it differs, for example, in the scope of data and the number of files. SAF-T is currently used in several European countries, including Luxembourg, Norway, Portugal, Lithuania, Hungary and Austria.
However, this may change as early as 2026, when, according to the original plans, the VAT in the Digital Age ("ViDA") package is to come into force. According to this package, from 2028, all VAT taxpayers in the European Union will be obliged to for the use of e-invoices and ongoing reporting of VAT transactions.
Read also: Even without KSeF, taxpayers will still be forced to use e-invoices
ViDA fact sheet - download
JPK and ViDA – find out how we can help
We offer comprehensive support for JPK and JKP-SAFT reporting.
JPK – the scope of our services:
- Assistance in contacting tax authorities, representing the client
- Trainings in JPK and VAT in the Digital Age
- Audit of sales, purchase and invoicing processes in terms of preparation for the implementation of JPK and VAT in the Digital Age audit of internal documentation regarding sales and invoicing for the purposes of JPK and VAT in the Digital Age
- Mapping the logical structure of JPK in accordance with the client's needs, including mapping data to JPK-FA
- Determining the scope of obligations regarding JPK
- Indicating the optimal flow of tax processes in the field of JPK and VAT in the Digital Age
- Defining new technical requirements consistent with JPK and VAT in the Digital Age
- Assistance in selecting appropriate IT solutions compliant with JPK and VAT in the Digital Age requirements
Our offer also includes a wide range of accounting services. Check also: Accounting services in Poland
See also: KSeF – support for companies
