What is a JPK?
Changes in set of legal tax regulations from 2015 anticipate, among others implementation of new control tool – JPK. It poses a way of forwarding a tax book’s data in electronical uniform form, on demand of Tax organ.
According to new regulations, it's obligatory to create a JPK, for each of Tax organ and Tax inspection procedure that is realized: Inspectors actions, tax inspections, tax and control proceeding. Forwarding data, have strictly defined electronic form.