Understanding Unified Audit Files for Poland
All registered companies in Poland must produce audit documentation on demand by the Polish tax authorities. The audit documentation must be in a prescribed electronic format called Jednolity Plik Kontrolny (JPK).
Tax authorities may request historical data in traditional format if companies cannot deliver the audit documentation using the JPK file.
The audit file must be produced in an XML format presenting accounting journals, tax transactions, bank statements, and inventory movements in the prescribed format and grouped into the following sections:
Purchase and Sales VAT Registers
VAT Invoices
Bank Statements
Accounting Books
Inventory Transactions
The tax authorities can request for partial delivery of any audit file section. The EnterpriseOne system provides you five different programs to run each section of the XML file separately. For example, tax registers are run on tax period basis, invoices on GL period basis, and accounting data on GL period as well as annual basis to ensure completeness of accounting data.
The files are sent directly to the tax authorities web page or through other electronic media (for example, DVD).
The system retrieves information for the five accounting sections from the existing tables. You must also set up additional data and reconfigure the system to support all of the audit file reporting requirements.
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