VAT: będą zmiany w JPK
Wejdą w życie od nowego roku.

Tuż przed objęciem obowiązkiem generowania JPK_VAT przez firmy mikro, tj. liczące do 9 osób (od 1 stycznia 2018 r.), resort finansów zapowiedział zmiany w jego strukturze. Zapewnia, że plik będzie można wypełnić szybciej, a wątpliwości wyjaśnić bez konieczności wizyty w urzędzie skarbowym. To rezultat konsultacji, przeprowadzonych z przedsiębiorcami.
W JPK_VAT zmniejszy się liczba obowiązkowych pól do wypełnienia. Uporządkowano oznaczenia kolejnych plików, które firma przesyła za ten sam okres. Dobrowolnie będzie można wpisać e-mail do kontaktu ze skarbówką. W razie stwierdzenia nieprawidłowości kontrolerzy zawiadomią przedsiębiorcę pocztą elektroniczną o konieczności korekty – bez konsekwencji i potrzeby wizyty w urzędzie skarbowym – zapewnia ministerstwo finansów.
Nowa struktura JPK_VAT zacznie obowiązywać od nowego roku. Schemat został opublikowany na stronie Krajowej Administracji Skarbowej.
Informacje o Jednolitym Pliku Kontrolnym znajdują się również na portalu podatkowym Ministerstwa Finansów.
Obowiązek wysyłania JPK_VAT obejmie od 1 stycznia 2018 r. 1,6 mln mikroprzedsiębiorców. Według resortu ma ułatwić wykrywanie nadużyć, a firmy będą rzadziej nękane kontrolami.
Podobne aktualności
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.