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Standard audit file, SAF (Jednolity Plik Kontrolny, JPK) for Poland overview

  • Artikkeli

Poland's Jednolity Plik Kontrolny (JPK) (in English, Standard audit file [SAF]) system is a standardized electronic reporting framework that is designed to enhance tax compliance and streamline communication between businesses and the tax authorities. It requires the submission of various datasets in XML format to ensure uniformity, machine readability, and ease of processing.

Microsoft Dynamics 365 Finance supports generation of the following JPK files:

  • JPK_KR_PD for taxpayer accounting books. This file offers comprehensive financial reporting.
  • JPK_WB for bank statements. This file provides insights into financial flows.
  • JPK_MAG for inventory management. This file captures stock movements.
  • JPK_VAT for value-added tax (VAT) records. This file is essential for tracking input and output tax.
  • JPK_FA for detailed invoicing data. This file ensures transparency in business transactions.

The XML-based structure of the reports allows for seamless data exchange and efficient analysis by the tax authorities. By standardizing formats, the JPK system supports more accurate audits and fosters compliance with Polish tax regulations.