Unclear rules of fines for errors in JPK

Starting from 1 October, the tax office will be able to impose a fine of PLN 500 for each error in the new JPK _VAT file. It will apply to “deliberate and persistent actions” – assures the Ministry of Finance.

COMMENTARY by Zdzisław Modzelewski, tax advisor and VAT internship supervisor at GWW

– Unfortunately, the regulation on imposing financial penalties provides heads of tax offices with a lot of discretion. It is still not known what should be understood by “an error preventing verification of correctness of a transaction”. Only the practice will show whether, for example, errors in GTU codes will be punished, which in fact are not relevant for correct VAT settlements.

– The only new element in the Ministry's response relates to the linking of fines for errors in JPK_VAT with “deliberateness and persistence” of taxpayer's actions. This however does not result from regulations of the VAT Act, which allow punishing a businessperson already for a first error– explains Zdzisław Modzelewski.

The article entitled Kary za błędy w JPK na niejasnych zasadach (Unclear rules of fines for errors in JPK) provided with the commentary by our expert was published in today's issue of Rzeczpospolita. Download the material below.

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