Transmission of data from the JPK on request of the tax office – this possibility is already allowed from this year. If the tax authorities in the course of a tax investigation or tax audit have doubts about a particular taxpayer, they may require the tax authorities to submit selected data from the JPK. It's all about revenue records, purchase records, bank statements, stock trading. The Ministry of Finance shall make available certain applications through which relevant data can be transmitted.
Once again, a declaration of withdrawal from the obligation to submit VAT returns has been issued. The obligation to send the Single Control File by all traders has made VAT returns to some extent unnecessary. However, the current JPK could not be sufficient for tax offices or at least cause significant difficulties in their work (and the activities of other tax authorities).
For this reason, it is planned to create a new type of Single Control File, which would simultaneously fulfil the functions of the VAT return. Currently entrepreneurs (also micro-entrepreneurs) must send the JPK and the VAT declaration in electronic form every month.
Author:
Expert Russell Bedford.