The obligation to transfer JPK_VAT to the tax authorities is introduced for micro-entrepreneurs from January 1, 2018. Other JPK structures, such as JPK_MAG regarding warehouse management, apply to this group of entrepreneurs from July 1, 2018. They should only be prepared, and in the event of a possible control, the required structures should be made available in electronic form at the request of the tax authorities. Who is required to generate the JPK_MAG file and what data does it contain?
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