As from 1st January 2018 every entrepreneur with a status of active taxpayer (independently of the fact if it is one-person business activity, micro-company, small, medium or large company), will be obliged to submit to tax authorities on monthly basis so called Unified Control File (UCF) – Jednolity Plik Kontrolny.
Unified Control File is a set of bookkeeping data which should be transferred to tax authorities in the form of xml files. It contains information about the business operations for the specified period in a standardized layout and format. Data included in UCF should be transmitted by means of electronic communications.
| Type of records | Deadline for submitting | |
| Type of taxpayer | Taxpayer accounting quarterly | Taxpayer accounting monthly |
| VAT register for sales and purchases | By 25th day of the next month | |
| Accounting books | On request of tax authority | |
| Tax book of revenues and expenses | On request of tax authority | |
| Revenue registry | On request of tax authority | |
| VAT Invoices | On request of tax authority | |
| Bank statements | On request of tax authority | |
| Storage | On request of tax authority | |
The obligation to submit the Unified Control File (UCF) containing data related to VAT register for purchase and sale will take effect as from 1st January 2018 (in case of micro companies). UCF containing VAT register for purchase and sale should be transmitted to tax authorities up to 25th day of the month following the month which the register refers to. The monthly deadline is also obligatory for taxpayers who chose the quarterly reporting.
The registers other than VAT register for purchase and sale need to be transmitted to tax authorities only when requested. Tax payer will first need to receive notification about initiation of tax proceeding in which is asked to provide records in UCF (JPK) format.
Shall you have any additional question related to your obligations resulting from the regulations related with Unified Control File (JPK), please do not hesitate to contact us.