New control requirements - Standard Audit File (JPK)

jednolity plik kontrolny po angielsku - standard audit file

General Inspector of Treasury Control and supervision implements new IT solutions supporting treasury control measures. Effective 1st of July 2016 large organizations will be mandated to provide their financial data in an electronic form - Standard Audit File.

Following units belong to the large organizations category in Poland:

  • more than 250 employees
  • and annual sales exceeded 50 mln EURO
  • or value of assets at the end of one of last 2 years exceeded 43 mln EURO

Ministry of Finance published an XML based specification for Standard Audit Files (called in Polish Jednolity Plik Kontrolny) that will contain following company financial data:

  • accounting books
  • bank statements
  • stock management data
  • register of VAT income and purchase documents
  • VAT invoices
  • income and cost register
  • register of revenues

Companies will be obliged to send VAT invoices to Ministry of Finance servers on a monthly basis. Other files will be generated on demand.

Feel free to contact us if you have any questions.