Standard Audit File (JPK File)

Standard Audit File (JPK File) - general information

In our program mKsięgowa.pl you can present accounting data in the format of Standard Audit File (JPK file).

You can find its more detailed description here.

Note: new file format

You also can read about the method of creating the file JPK_V7 (VAT Registers), which was introduced in 2020.

You can find more information on Standard Audit File structures developed by Ministry of Finance on the Tax Portal.

 

How to create a Standard Audit File (JPK file) in mKsięgowa?

You can create Standard Audit Files in module General Ledger. To create a new file, click on the button  New at the bottom of the screen.

You have to choose the parameters, depending on the type of the Audit File. For example, for the Ledgers (JPK_KR), there are:

  • start date and end date of the chosen period
  • type of the file

 Then, click on the button Add. New standard audit file will be created

 

Standard Audit File (JPK file) Preview

On the right side of the table there is an icon wydruk faktury, which shows a clear preview of the Standard Audit File.

 

Validation of GST Numbers (NIP Numbers)

 

When the file JPK_VAT (VAT Register) is sent to the Ministry of Finance, the companies' GST Numbers are verified. In mKsiegowa.pl program you can easily check GST Numbers before creating and sending the file. 

After choosing VAT Registers (JPK_VAT) file type, an additional button Test GST appears. After clicking on it, you can see a table with GST Numbers of all companies which sale and purchase were conducted with through a given date range. Every GST Number can be verified in VIES database.

 

How to edit or delete a Standard Audit File (JPK file)?

On every standard audit file you perform certain actions:

  • by clicking on the icon , you can adjust the date range of a file. After changing the dates and saving the file, the program creates a new file;
  • by clicking on the icon , you can close and download the prepared file. After closing it, the icon changes into - then, you can download the file;
  • by clicking on the icon , you can delete the standard audit file. If the file is open, it is deleted instantly. If you delete a closed file, the program requests confirmation.
 

Configuration of the company's parameters for a Standard Audit File (JPK file)

Before saving standard audit files, you have to check if the company's data are in the same configuration that was used in the configuration of JPK and VAT statements.

 

Issues related to creating JPK_V7 file

  • It is recommended to close GL Transactions before creating JPK_V7 file. It prevents the changes in General Ledger after generating standard audit file.
  • As for JPK_V7 file, it is required for every sale and purchase document to relate to a company with a GST number. If there isn't any company's GST number entered into the items, the program enters <NrKontrahenta>brak</NrKontrahenta> into JPK_V7 file. It is accepted by the algorithm validating standard audit files. If the GST number is entered, the mKsiegowa program erases all characters that aren't letter or numbers (GST number 123-456-78-90 is saved as 1234567890).
  • When we add a company into the items, we can check GST numbers in VIES database. The verification helps to avoid certain errors while saving JPK_V7 file. However, there are cases when a correct GST number indicates an error while sending JPK_V7 file to the Ministry of Finance. If the error doesn't allow to send the file, it is necessary to delete the GST number and create JPK_V7 file one more time. 
  • The program saves to the file JPK_V7 only domestic transactions with input VAT or with output VAT higher than 0. The transactions which aren’t subject to VAT law, exempted domestic transactions or transactions with 0% rate aren't saved. International transactions are saved regardless of the level of VAT. 
 

Issues related to creating JPK_FA file

The current version of the program doesn’t support the following types of invoices:

  • intra-community supply of new means of transport
  • VAT invoice margin
  •  self-billing
  • supply of goods or services exempted from the tax pursuant to Art. 43(1), Art. 113(1,9) or regulations issued pursuant to Art. 82(3) mentioned in Art. 106c of the VAT law
  • issued on behalf of and to a taxpayer by their tax representative
  • issued by the second taxpayer, as referred to in Art. 123 par. 1 item 4(b,c), in tri-party intra-community transaction (simplified procedure)
 

Sending JPK_V7 file to the Ministry of Finance

You can send a Standard Audit file with VAT statement (effective from 1st October 2020) to the Ministry of Finance in an encrypted form. You can find an instruction how to do it here.