Companies are obliged to submit VAT records in a changed formula by the end of November. Tax authorities may impose a fine of PLN 500 for each error in the new JPK file. What changes should taxpayers expect and what should they pay attention to when preparing files for sending?
A summary of the changes related to the submission of new Standard Audit Files (JPK) was prepared by Rafał Kacprowski, a tax advisor in the tax reporting outsourcing team.
The article was published on the Lexplorers legal portal: http://lexplorers.pl/nowe-zasady-skladania-plikow-jpk-vat/