Single Control File and additional worrying changes in Tax Ordinance - Sign up for our training and learn about your duties and the nature and idea of the JPK - what is this?
The Minister of Finance indicated that there is no possibility of changing the deadline for the introduction of the JPK. The transitional period to prepare for the introduction of the JPK is, according to the Minister of Finance, very long and is for the so-called big entrepreneurs for six months, i.e.
since 1 January to 30 June 2016 The JPK will start to apply from 1 July 2016 for entrepreneurs with more than 250 persons whose annual turnover exceeds 50,000,000 EUR, and/or whose annual balance sheet total exceeds 43,000,000 EUR. For other small and medium-sized entrepreneurs it was maintained two years transition period.