The Chief Audit Office has checked how the JPK has operated since its introduction and whether it has fulfilled its role. Areas for improvement have been identified. Iza also conducted a survey among entrepreneurs who assessed the functioning of the File.
The data analysis showed a positive impact of the JPK on the shortening of the time of controls and proceedings by the KAS authorities compared to those in which the JPK was not used. However, many areas still need to be repaired. It can also be noted that it is not used fully, for example as a tool for tax risk management and documentation in the company.
Amend
The audit showed, inter alia, the following errors in the main task of the JPK, i.e. tax control:
- It is not possible to verify the compliance of taxpayers with their obligations in the scope of the JPK. For files JPK_VAT for 2016 and 2017 The Ministry of Finance did not carry out a central verification of whether taxable persons required to submit JPK_VAT They carried out their duty. The KAS records did not record the size of the entrepreneur within the meaning of the Freedom of Business Act and now the Business Law Act. This criterion conditioned the possibility of generating and correct operation of the report R.0. Therefore, this report could only be generated In 2018, When it's a duty JPK_VAT all active VAT taxable persons are already included;
- No NIP in JPK_VAT to the end 2016 Applicable In 2016 The provisions did not provide for the identification of a counterparty’s NIP in the VAT records. The requirement to include NIP in the VAT records was introduced from 1 January 2017 Therefore, in the Ministry of Finance the files submitted for 2016 File analysis was difficult because the lack of NIP prevented comparison of transactions between counterparties;
- A corpse in the development of rules for the use of JPK structures available at the request of KAS. In the Ministry of Finance, more than one year later, the rules for the use of the JPK structures available to tax authorities were developed and passed on to subordinate entities;
- No optimal solutions for using JPK files downloaded on request by KAS. The Ministry of Finance did not provide the subjects with optimal solutions for the use of JPK files provided by taxpayers via electronic means of communication at the request of tax authorities.
It should be noted that over time, the situation is improving and the Ministry makes available to the employees of KAS tools to solve IT problems, improve IT architecture, and organise training for the staff of the offices. However, the continued use of JPK in tax and customs and tax controls and in tax proceedings is not fully satisfactory, as shown in the attached chart.
second medal page – business opinions
NIK sent in electronic form to 25,000 entrepreneurs (including: 2,000 large entrepreneurs, 4,000 medium, 8,000 small and 11,000 micro-entrepreneurs) a survey evaluating JPK. And so – about 3/4 entrepreneurs who were obliged to draw up individual JPK structures had no problems with correct file preparation. In case of JPK_VAT 28.4% entrepreneurs participating in the survey declared problems in sending this file.
Among large, medium and small enterprises the most frequently identified cause of problems (from 59.2% to 64.8% in particular categories of companies), there was a failure to adapt the company's IT systems.
Second, the most common cause of problems among the above categories of enterprises was indicated by frequent modifications to the structures of the JPK (from 50.7 to 54.4%). In micro-enterprises, first frequent modifications to JPK structures (44.3%), and as a further failure of the enterprise's IT systems (38.6%).
According to the declaration of entrepreneurs, a total of less than 5% of them used the JPK for internal purposes (e.g. management). This group was dominated by micro-entrepreneurs (40.5% surveyed). By category of enterprise 6% among large entrepreneurs, the JPK was used for purposes other than fulfilling its responsibilities to the KAS. In medium-sized enterprises, this percentage was 5.1%, in micro-enterprises 4.9%, and in small enterprises 3.8%.
Entrepreneurs appreciate the possibility of using tools or services to verify the reliability of counterparties, although they are still not a large percentage of JPK users.
When drawing the conclusions of the audit, the NIK made suggestions to the MF to prepare and implement without delay a tool providing access to files transmitted by taxpayers via electronic means to the units of the tax authorities; to define within the areas of competence of the various organisational units of the Ministry of Finance the tasks concerning the supervision of the use of JPK files in tax and customs-tax controls and in tax proceedings; and to order the continuous monitoring of the use of JPK files by the entities of the KAS, including by introducing indicators to assess the degree of use of JPK files in tax and customs-tax checks and in tax proceedings.