Minister of Finance on 22 August 2016 shared applications for sending JPK VAT files along with instructions for using the application and an example file. The .csv file provided is an example of the content of the intermediate file that can be used to prepare the shipment in the application Client JPK. The application allows you to import data from the .csv file.
The provisions on the Single Control File, i.e. the transmission of financial data to fiscal firms by electronic means to a set standard, entered into force 1 July this year They initially included large taxpayers i.e. employing more than 250 workers and achieve annual income exceeding 50,000,000 EUR or have a balance sheet total exceeding 43,000,000 EUR.
The application, available on the Ministry of Finance website, can be downloaded at: http://www.mf.gov.pl/kontrola-skarbowa/dzialalnosc/jednolity-plik-kontrolny/-/asset_publisher/2NoO/content/aplikacja-kliencka-do-wysylania-plikow-jpk?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fkontrola-skarbowa%2Fdzialalnosc%2Fjednolity-plik-kontrolny%3Fp_p_id%3D101_INSTANCE_2NoO%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D1#p_p_id_101_INSTANCE_2NoO_
Moreover, the Minister of Finance explains that if the taxpayer submits in July 2016 correction of the VAT return for previous months, e.g. May 1 June 2016, will not be required to provide information in the form of a JPK concerning VAT records for May 1 June 2016
Information in the form of a VAT register shall be made up of months from which 1 July 2016 This obligation therefore does not apply to VAT records for months prior to July 2016