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VAT settlements with the tax authorities are made by sending of an electronic document, which includes the VAT declaration and VAT records. As a result, the declaration is an electronic integral part of the SAF-T file (JPK), containing data including entries in the VAT records.
Taxpayers submitting declarations for the periods:
- monthly, are required to send records and a declaration for each month, by the 25th of the month following each month (JPK_VAT7M file),
- quarterly, are obliged to send:
- records for the first and second month of a given quarter - by the 25th day of the month following each of these months respectively,
- records and declarations for a quarter - by the 25th day of the month following each quarter (JPK_VAT7K file).
JPK_VAT contains:
- a set of information about purchases and sales, which results from VAT records for a given period,
- items from the VAT declaration,
- additional data necessary for the tax authority to analyse the correctness of the settlement.
In the event of errors in the uploaded JPK_VAT file, found by:
- the taxpayer - it is necessary to send a correction of the records within 14 days from the day of stating that the uploaded record contains errors or data inconsistent with the facts, or changes to the data contained in the uploaded record,
- the head of the tax office - it is necessary within 14 days from the day of the delivery of the request of the head of the tax office to the taxpayer to send a correction of the records or to provide explanations indicating that the record does not contain errors referred to in the request.
If the taxpayer, contrary to the obligation:
- does not send a record, corrected with respect to the errors indicated in the request or does not provide explanations, or does it after the deadline,
- does not show in the submitted explanations that the register does not contain errors referred to in the request,
the head of the tax office can impose a fine on the taxpayer by way of a decision in the amount of PLN 500 for each error (the financial penalty should be paid without request of the head of the tax office within 14 days from the date of delivery of the decision).
The financial penalty will not be imposed on taxpayers who are natural persons conducting business activity and who are liable for tax misdemeanor or tax offense for the same act.