Zagrożenia w funkcjonowaniu jednolitego pliku kontrolnego
Hazards in the Functioning of the Single Control File
Author(s): Kamila Schneider, Karol SchneiderSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: Standard Audit – File – SAF – T; VAT register in electronic form; Standard Audit – File – SAF – T threat in the company; Addiction from Microsoft
Summary/Abstract: Purpose – aim of this article is to present the problems arising from the obligatory to transfer files JPK_VAT for small and medium -sized enterprises. Since 2016, gradual sealing of the tax system has been carried out. One of its elements is obligatory reporting of sales and VAT purchase registers. Standard Audit – File – SAF – T (JPK) is a universal electronic standard file, based on the xml format. The file must contain the expected tax data, arranged in strict accordance with the requirements of the National Tax Administration, pre-sented on the website of the Ministry of Finance. Mistakes and negligence related to JPK reporting can lead to serious fiscal consequences such as fine and fine.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 131/2018
- Issue No: 2/1
- Page Range: 323-330
- Page Count: 8
- Language: Polish
