E1: 74P: Poland – Unified Audit File (“Jednolity Plik Kontrolny”) XML Format (Updated Jan 23, 2024) (Doc ID 2201004.1)

Last updated on JUNE 19, 2024

Applies to:

Purpose

Poland – Unified Audit File (“Jednolity Plik Kontrolny”)

Starting July 1, 2016, Polish companies will be obliged to deliver on request a Unified Audit File, technically based on SAFT v2 version of the generic OECD xml file.

Legislation is applicable to the following companies:

• 1st of July 2016 for companies registered in Poland with annual turnover above 50 million Euros and more than 250 employees,
• 1st of July 2017 for companies registered in Poland with annual turnover above 2 million Euros and more than 9 employees.

The following four xml sections of the JPK file are now available on the Application Releases 9.0, 9.1 and 9.2:

• Sales and Purchase VAT Registers
• VAT Invoices
• Bank Statement
• Accounting Books
• JPK Inventory XML Mapping

Sales and Purchase VAT Registers-XML - Updated November 2, 2018

• Enh 28639416 - JPK VER 3 - R74P501 XML OUTPUT FIELDS

JPK Audit Files Updates (Updated July 31, 2019)

The Polish Finance Ministry on March 20 2019 published an updated version of the on-demand JPK_VAT Invoices Register Block, which is also known as JPK_FA. The most significant changes are related to reverse charge and export transactions.
The VAT Invoices program (R74P503) has been modified according to the legislative changes. The XML tag FakturyWiersze.P_12 will now print “np” if the transaction is exempt from tax and the tax amount is zero. Additionally, the FakturyWiersze.P_12 field has been updated to print “oo” for intercommunity transactions. The Faktura.P_4b and Faktura.P_5b can now print both letters and numbers.
These changes are now available. The ESUs can be downloaded from the Update Center using the following Bug #s -
•    EnterpriseOne 9.2 – 29835408

Poland - JPK Audit Files Updates (Updated May 19, 2020) (Doc ID 2672398.1)

Poland - VAT Registers and Declaration File (Sept 22, 2020)

A new register, Poland VAT Registers and Declaration (JPK_VAT7M), is added to report the sales and purchase transactions performed during the declaration period in Poland. This register will replace the existing register, Sales and Purchase VAT Registers program (R74P501).
These changes are now available. The ESUs can be downloaded from the Update Center using the following Bug Number:

• EnterpriseOne 9.2 – 31837240

Details

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