What is a qualified signature

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However, this is about to change because the Ministry of Finance plans to send tax books also in the form of JPK files periodically during the tax year. Important! Starting from January , , the PKPiR will be submitted electronically to the tax office monthly or quarterly, depending on the adopted formula for settling tax advances during the tax year. More information can be found in the linked publication JPK_EWP – lump sum income records JPK_EWP are obliged to submit JPK_EWP upon request to entrepreneurs who have chosen lump-sum taxation on recorded income.

The records kept for the purposes of the lump sum are simplified and do not contain as much information as the PKPiR, they philippines photo editor only include information on the revenues generated in the tax year. The JPK_EWP structure consists of the following data sections: Data section Description Heading Data regarding the file: the period for which it is submitted and the purpose of submission Entity Information about the entity transmitting JPK_EWP, including its NIP, name and address EWPWiersz Here you will find detailed information on the revenues obtained along with dates, accounting document numbers and lump sum rates used for the revenues generated.



EWPCtrl Here you will find a summary of the Revenue Register - the number of lines and the total revenue for a given period As in the case of PKPiR, until the end of there is no obligation to keep revenue records electronically. After this date, entrepreneurs will have to submit JPK_EWP monthly or quarterly. JPK_FA – VAT invoice If the entrepreneur issues invoices manually and they are in paper form, there is no obligation to send JPK_FA at the request of the tax authority.