JPK_VDEK – an uniform control file

The beginning of 2020 will bring a revolution in the periodical settlements with the State Treasury. Standard Audit File for Tax JPK_VDEK – which will replace most of the previous VAT statement formats – will become effective for the major domestic taxpayers on January 1st. On July 1st, the reform will extend to the remaining businesses as well as regional and local administrative units.

After split payment or personal tax account, Standard Audit File for Tax (SAF-T) is another attempt to tighten up the tax system: this time by simplifying communication between the Treasury and businesses. This, in turn, is supposed to improve the information flow and its punctuality.

The JPK_VDEK format, mostly based on JPK_VAT, is going to become a universal model to replace most of the current statements: JPK_VAT, VAT-7, VAT-27, VAT-ZD, VAT-ZT and VAT-ZZ (in the nearest future possibly also VAT-12). The additional new file will comprise records of VAT purchases and sales (reporting requirement concerning individual invoice items) as well as data needed to calculate the number of tax liabilities or the amount of refund, if applicable.

JPK_VDEK, when it will be obligatory?

As a result, the VAT reference periods will change: starting on January 1st, 2020, JPK_VDEK will begin to apply along with monthly instead of quarterly cycles. Thus, also tax liabilities will be paid monthly. Businesses that are used to spending surplus funds from transactions before the end of the given quarter will have to adapt to the new rules.

To verify the accuracy of JPK_VDEK, the authorities will have specifically designed software at their disposal, such as SAF Repository or SAF Analyser, which help find any irregularities in the transactions or identify unregistered VAT invoice issuers.

If the submitted JPK_VDEK statement contains errors, the head of the competent tax office will request the taxpayer to verify and correct it. The taxpayer will have 14 days from the receipt of the request to correct and resubmit the statement. If they ignore the request, they may expect consequences – they may be charged with a fine imposed through a decision, amounting to PLN 500 for each error, with no upper limit of the fine.

The introduction of the JPK_VDEK format means a new challenge for the businesses (particularly concerning recording and reporting invoice items) on one hand and more time saved by the taxpayer and the tax office on the other. The authorities will receive considerably fewer statements per capita, which will streamline the analysis and verification of the statements. Thus, it should in theory also accelerate the refunds of excess payments.