JPK nie zwalnia z deklaracji VAT
Resort upomina drobnych przedsiębiorców.

Przesyłanie JPK_VAT nie zwalnia podatników z obowiązku składnia miesięcznych lub kwartalnych deklaracji VAT – upomina resort finansów. Wprawdzie są plany całkowitego zastąpienia deklaracji vatowskich przez JPK, ale mogą wejść w życie nie wcześniej niż w 2019 r.
Ostrzeżenie jest skierowane przede wszystkim do firm mikro (do 9 osób), które od 1 stycznia 2018 r. mają obowiązek składania JPK_VAT. Już od 2016 r. i 2017 r. muszą go generować duże przedsiębiorstwa i MŚP. Pierwszy Jednolity Plik Kontrolny obejmujący br. (za styczeń) trzeba złożyć do 26 lutego drogą elektroniczną. Za niedotrzymanie terminu grozi kara (2,8 tys. zł). Dokument należy uwierzytelnić elektronicznym podpisem kwalifikowanym albo darmowym profilem zaufanym eGo. Pozwala on potwierdzać tożsamość w Internecie w kontaktach z urzędami (czyli zastępuje w tych sytuacjach e-podpis), np. z ZUS, na CEiDG. Szczegóły można znaleźć tutaj.
Plik JPK_VAT można wysłać od 1 lutego br. za pośrednictwem bezpłatnych aplikacji udostępnianych przez Ministerstwo Finansów dla struktury obowiązującej w 2018 r. Klient 2 v3 oraz aplikacji e-mikrofirma.
Więcej informacji na stronie Ministerstwa Finansów.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.