In a few days – 26 February – the deadline for submitting the JPK. We should not wait until the last minute, for in practice there are difficulties. The whole process is a little more complicated than sending a regular email with an attachment. You can fold JPK in several different ways.
Normally the file submission deadline expires 25. on the day of the month, however, this year 25. February falls on Sunday and therefore micro-entrepreneurs have one more day and can send JPK to 26 February 2018 But don't let this fool us one additional day – let's prepare for duty early enough.
The simplest way seems to be widely available to those who account for accounting using one from commercial online programs. The whole process begins with a proper accounting of the month of January in our accounting program. After completing the necessary data, we need to find an option to generate the JPK file.
Note the format. If we generate JPK in xml format, we can use a simplified way of sending JPK (so-called e-gates) which is only available until the end of the year 2018. The gateway allows you to download the xml version of JPK from our computer. However, we must enter our identification data (name, surname, PESEL or NIP, date of birth and e-mail address).
The most important information – we must have a PIT from the year 2016, the amount of income/revenue from this document must be given. After clicking on the icon next to the box “amount of income” you will see detailed information on this subject (what type of PIT). If for a tax year 2016 none of these statements or accounts have been submitted — the value must be entered zero.
After completing all the data and placing the JPK file we can click on the “send” icon. Then you will see if everything has been successful (there may also be an error). The whole process ends with an official receipt certificate in PDF format.
Important links:
- finanse.mf.gov.pl/en/pp/jpk
- finanse.mf.gov.pl/web/wp/pp/jpk/full-and-send
- mikro-jpk.mf.gov.pl/