Wdrożenie jednolitego pliku kontrolnego w praktyce działalności gospodarczej małych i średnich przedsiębiorstw
The Implementation of an Audit File for Tax in Practis Economic Activity of Small and Medium Sized Enterprises

Summary/Abstract: Purpose – Aim of this article is to present the problems arising from the obligation to transfer files JPK_VAT for small and medium-sized enterprises. Design/methodology/approach – The study used classical research methods, such as the analysis of literature and methods of deduction and induction, as well as an interview survey was sent to 30 companies. Findings – Most of the surveyed managers of the business sector of small and medium-sized enterprises have trouble defining their status as entrepreneurs and have a small knowledge of uniform control files. Originality/value – Article taken pertaining to the classification of enterprises according to the law on freedom of establishment and the problems associated with the implementation of uniform control files in the enterprise.

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