- We have published a new logical structure of the electronic form of tax books and accounting vouchers regarding the Standard Audit File for Revenue Records – JPK_EWP (3), which will be effective from January 1, 2022.
- To provide time for a software update, tax authorities may require the JPK_EWP (3) structure no earlier than April 1, 2022.
The publication of the structure results from new regulations that concern, inter alia, revenue record template. They were introduced by the Regulation of the Minister of Finance on keeping income records and the list of fixed assets and intangible assets of December 27, 2021.
Attention! In the new version of the structure, two tax rates have been added: 12% and 14% and an optional list node , which contains a list of fixed assets and intangible assets referred to in § 12 of the above-mentioned regulation.
The structure is available on the website of the National Tax Administration in the JPK Structures tab .
Source gov.pl
