The so-called entrepreneur test was an idea of government released in 2019, and aimed at sifting out entrepreneurs in terms of who de facto works for a contract of employment, doing business, thus escaping from the overall payment of contributions. The idea raised social opposition and did not enter into force. However, it is to return in a standardized form.
Provisions Polish Deal assume that the transmission of JPK files will be compulsory for all traders accounting for income tax, as well as for those who account for a lump sum on recorded revenue.
Electronic information in a single control file does not currently have to be provided by persons keeping the revenue and expense books, but with the amendment of the rules they will be forced to do so.
With the monthly shipment of KPIR, there will also be a requirement to send monthly invoices collected in the National e-Faktur System, which will require integration of existing accounting systems into the national system and which will certainly increase the costs of providing accounting services to entrepreneurs.
According to ZUS “New JPK files will be sent mandatoryly to the Ministry of Finance server within the deadline for 20. the day of each month.[...] They enter into force 1 January 2023 From that date, it will not be possible to avoid both the PKPiR and the Records of Permanent Measures in electronic form."
The changes are intended to improve checks for the escape of money from the ZUS contribution system by checking those of entrepreneurs who receive regular invoices from one principal, de facto working on it stage.
The case was commented for PAP by the director of the Department of Income Taxes in the Ministry of Finance Aleksander Łożykowski: - The claim that we will use data from companies to carry out the entrepreneur's test is not based on regulations.
The proposed amendment only applies to companies sending data that they usually have in electronic form. Many of them already use accounting services, which they keep in electronic form. Such data must be made available to the tax authorities in case of checks.
Therefore, the only change we foresee will be the provision of accounting data by entrepreneurs in a permanent and specific form.
In addition, the representative of the MF explains what the amendments are intended to:
- After first, we want to facilitate tax settlements for those engaged in economic activity. Thanks to this data in the future, we will be able to implement a mechanism similar to that which we have created for people working on jobs within your e-PIT, which means that it will be ready for tax settlements for entrepreneurs. Now the tax administration does not have the data needed to prepare such a preliminary completed tax return. second The purpose of the obligation to send accounting data is to increase the analytical capacity of the KAS. At the moment, if the official does not go to check and check the details in the taxpayer's records, there is no information other than the aggregate value of tax data, such as costs, revenues or taxes paid. Often it is necessary to check to ensure that the taxpayer's accounts are correct. And this takes time and time for the IRS and the taxpayer. When we have accurate data about what is in the records in terms of costs and revenues and we will learn exactly what the amount of tax results from, such checks will not be necessary - he added and explained that the tax now knows that the trader has carried out the transaction, but does not know how it affected income tax. third the aim is to increase the effectiveness of the KAS.