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Jednolity Plik Kontrolny (JPK)

18.11.2017
MASZ PROBLEM Z PRZESŁANIEM PLIKU JPK DO URZĘDU SKARBOWEGO ?
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Czym jest Jednolity Plik Kontrolny (JPK)
To zestaw informacji o operacjach gospodarczych przedsiębiorcy za dany okres. Przesyła się go wyłącznie w wersji elektronicznej. Dane są pobierane bezpośrednio z systemów finansowo-księgowych przedsiębiorstwa. JPK posiada określony układ i format (schemat xml), który ułatwia jego przetwarzanie.

Kto składa JPK
Od 1 stycznia 2018 r. wszyscy podatnicy VAT wysyłają JPK_VAT, czyli ewidencję zakupu i sprzedaży VAT.
Od 1 lipca 2018 r. – wszyscy podatnicy, którzy prowadzą księgowość w formie elektronicznej, przekazują inne struktury JPK na żądanie organów podatkowych; JPK na żądanie obejmują:

księgi rachunkowe – JPK_KR
wyciąg bankowy – JPK_WB
magazyn – JPK_MAG
faktury VAT – JPK_FA
podatkowa księga przychodów i rozchodów – JPK_PKPIR
ewidencja przychodów – JPK_EWP

« powrót do: Aktualności

Kwiecień 2020 - ważne terminy

Pn
Wt
Śr
Cz
Pt
So
Nd
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
10, piątekZUS bez pracowników
15, środaZUS z pracownikami
20, poniedziałekPIT 5, PIT 4, CIT 2
27, poniedziałekVAT 7

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