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JPK does not have a specific statutory definition, but you can read the information below on the website of the Ministry of Finance (MF) or in information brochures. The concept of a uniform control file (JPK) covers a set of data in the XML format, which is created on the basis of the entrepreneur's IT systems. Sending JPK VAT is mandatory, while additional JPK files are sent only in certain circumstances, which we will write about in this article. What additional JPK files do we have.
If a person running a business does not know about it yet, we would like to remind you that from July , , if tax books philippines photo editor and accounting documents are kept in electronic form, the entrepreneur is obliged to send, at the request of the tax authority, JPK also in the field of other taxes. and documents. Listed below are the file structures that must be uploaded upon request. JPK name Description JPK_PKPIR Tax book of income and expenses JPK_EWP Recording income on a lump sum basis JPK_FA VAT invoices JPK_FA_RR VAT.
Invoices – flat-rate farmers JPK_MAG Warehouse management JPK_WB Bank statement JPK_KR Accounting books Below we will describe the basic elements contained in each of the mentioned JPK. The information presented was prepared based on brochures of the Ministry of Finance. JPK_PKPIR – tax book of income and expenses Each JPK file has a specific logical structure according to which the files are generated.
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