According to Article 82 section 1b Tax Ordinance The VAT Single Control File (JPK-VAT file) should be sent without a request from the tax authority until 25. the day of each month. The file should take the form and layout in accordance with the model indicated by the Minister of Finance.
It should be stressed that taxpayers submitting VAT returns per month and quarterly are equally obliged to submit JPK-VAT files monthly. Small and medium-sized enterprises, which are active VAT taxable persons, are obliged to transfer JPK-VAT to the competent tax office from the date of 1 January 2017.
But since January 2018 the obligation to submit JPK-VAT files will apply to every entrepreneur - large, small, medium and micro.
JPK-VAT files are mandatory tax information. There is no provision in tax legislation for penalties for taxpayers threatening to file JPK-VAT in time. In this case, the provisions of the Tax Penal Code (kx) are applicable. Consequently, failure to submit a JPK-VAT file or to send such file with errors will result in a fine imposed on the entrepreneur.
As per content Article 80(1) kk ‘Who, contrary to the obligation, does not submit the required tax information within the time limit to the competent authority, is liable to a fine until 120 daily rates’.
It should also be indicated that the failure to submit JPK-VAT files in the form, timing and inclusion of data incompatible with the facts may also be classified as an offence or fiscal criminal offence. The person responsible for financial and reporting matters shall be liable in such a situation.
Consequently, the liability of the tax penalty may apply to the owners of single-member companies, members of the board, shareholders of partnerships, managers or other persons on whom the obligation to send JPK-VAT files on the basis of the contract concluded.
For some entrepreneurs it is problematic to submit JPK-VAT files within the deadline. It should be stressed that in such a situation it is not possible for the taxable person to submit voluntary disclosure.
Institution voluntary disclosure is applicable where the tax authority is not aware that the taxable person has not complied with the tax obligations imposed on it. On the other hand, as soon as the VAT return is sent, the tax office already has complete data on transactions subject to VAT.
Some entrepreneurs try to avoid threatening punishment for not submitting a JPK-VAT file within the time limit, by sending the so-called "zero" JPK-VAT file, which is not a good solution. The data contained in the ‘zero’ JPK-VAT file are different from the amounts indicated in the VAT return previously sent to the tax office.
Such an action fulfils the condition of a prohibited act involving the submission of false tax information, which should be borne in mind when making such a decision.
Nevertheless, entrepreneurs are not completely lost in this regard. The existing legal exit from this situation for entrepreneurs is to submit a request for postponement of the deadline for submitting the JPK-VAT file.
It should be stressed that the tax office, unfortunately, has full discretion over the adoption of a positive or negative decision on this matter. Consequently, the submission of a request for postponement of the deadline for submission of the JPK-VAT file does not constitute 100% protection against penalties for the trader.