The number of JPK requests in Q1 2019 is more than 50% of requests in 2018. The SAF-T data are intended to enable tax authorities to verify effective tax settlements as well as readiness of taxpayers to report tax data in this form. The deadlines for submitting the reports often do not exceed 3 days.
The basic sanction for not submitting data in the JPK format at the request of tax authorities may be the imposition of a fine on the basis of art. 262 of the Tax Code in the amount of up to PLN 2,800.
Further, failure to submit of data in SAF-T (JPK) format could be also classified as preventing a tax officer from performing his duties during the tax audit or hindering the tax audit penalized with a fine which generally ranges from PLN 225 and could reach PLN 21.6m
Our support may include the implementation of Taxolite application, the functionalities of which are among others:
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