{"id":1400,"date":"2016-06-24T19:16:19","date_gmt":"2016-06-24T19:16:19","guid":{"rendered":"https:\/\/pro-expert.pl\/?p=1400"},"modified":"2019-11-19T08:00:02","modified_gmt":"2019-11-19T08:00:02","slug":"nowy-obowiazek-jpk","status":"publish","type":"post","link":"https:\/\/pro-expert.pl\/?p=1400","title":{"rendered":"Nowy obowi\u0105zek &#8211; JPK"},"content":{"rendered":"<div id='av_section_1'  class='avia-section main_color avia-section-default avia-no-border-styling avia-bg-style-scroll  avia-builder-el-0  avia-builder-el-no-sibling   container_wrap fullsize' style=' '  ><div class='container' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1400'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_fifth  av-break-at-tablet flex_column_div av-zero-column-padding first  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  \" style='border-radius:0px; '><\/div><div class=\"flex_column av_three_fifth  av-break-at-tablet flex_column_div av-zero-column-padding   avia-builder-el-2  el_after_av_one_fifth  el_before_av_one_fifth  \" style='border-radius:0px; '><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><h1 class=\"art-postheader\" style=\"text-align: center;\">Nowy obowi\u0105zek &#8211; JPK<\/h1>\n<p><!--more--><\/p>\n<h2 style=\"text-align: left;\"><span style=\"font-size: 18pt;\">Podatnicy zobowi\u0105zani do prowadzenia tzw. pe\u0142nej ewidencji VAT b\u0119d\u0105 mie\u0107 obowi\u0105zek przekazywania jej w formacie JPK co miesi\u0105c, bez wezwania organu podatkowego.<\/span><\/h2>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><strong>Od 01.07.2016 obowi\u0105zek ten obejmie najwi\u0119ksze firmy. <\/strong><strong>Ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w<\/strong> w rozumieniu Ustawy o swobodzie dzia\u0142alno\u015bci b\u0119dzie on dotyczy\u0107 od <strong>01.01.2017<\/strong>, a <strong>mikroprzedsi\u0119biorc\u00f3w \u2013 od 01.01.2018.<\/strong><\/p>\n<p style=\"text-align: justify;\">Zosta\u0142 na\u0142o\u017cony ustaw\u0105 z 13.05.2016 o zmianie ustawy \u2013 Ordynacja podatkowa oraz niekt\u00f3rych innych ustaw. Wprowadzi\u0142a ona do art. 82 Op nowy \u00a7 1b, kt\u00f3ry stanowi, \u017ce osoby prawne, jednostki organizacyjne niemaj\u0105ce osobowo\u015bci prawnej oraz osoby fizyczne prowadz\u0105ce ksi\u0119gi podatkowe przy u\u017cyciu program\u00f3w komputerowych s\u0105 obowi\u0105zane bez wezwania organu podatkowego do przekazywania MF za pomoc\u0105 \u015brodk\u00f3w komunikacji elektronicznej informacji o prowadzonej ewidencji, o kt\u00f3rej mowa w art. 109 ust. 3 ustawy o VAT, w postaci elektronicznej odpowiadaj\u0105cej strukturze logicznej JPK, za okresy miesi\u0119czne w terminie do 25. dnia miesi\u0105ca nast\u0119puj\u0105cego po ka\u017cdym kolejnym miesi\u0105cu, wskazuj\u0105c miesi\u0105c, kt\u00f3rego ta informacja dotyczy.<\/p>\n<h3>Przepisy przej\u015bciowe<\/h3>\n<p>Z kolei z przepisu przej\u015bciowego (art. 6) tej ustawy wynika, \u017ce informacj\u0119 tak\u0105 b\u0119dzie si\u0119 sk\u0142ada\u0107 za miesi\u0105ce przypadaj\u0105ce od 1.07.2016, a zatem po raz pierwszy do 25.08.2016.<\/p>\n<p><strong>Termin ten nie dotyczy:<\/strong><\/p>\n<ul>\n<li>ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w w rozumieniu usdg, kt\u00f3rzy zaczn\u0105 przesy\u0142a\u0107 tak\u0105 informacj\u0119 za miesi\u0105ce od 1.01.2017 (a wi\u0119c po raz pierwszy b\u0119d\u0105 j\u0105 sk\u0142ada\u0107 za stycze\u0144 do 25.02.2017),<\/li>\n<li>mikroprzedsi\u0119biorc\u00f3w w rozumieniu usdg, kt\u00f3rzy prze\u015bl\u0105 ww. informacj\u0119 za miesi\u0105ce przypadaj\u0105ce od 1.01.2018 (po raz pierwszy za stycze\u0144 do 25.02.2018).<\/li>\n<\/ul>\n<h3>Zmiany w ustawie o VAT<\/h3>\n<p style=\"text-align: justify;\">Jednocze\u015bnie wprowadzono stosowne zmiany w ustawie o VAT, nadaj\u0105c nowe brzmienie art. 109 ust. 3, okre\u015blaj\u0105cemu, co powinna zawiera\u0107 pe\u0142na ewidencja VAT (rozszerzono j\u0105 o dane s\u0142u\u017c\u0105ce identyfikacji transakcji; wejdzie w \u017cycie 1.01.2017) oraz dodaj\u0105c do tego art. nowy ust. 8a, nak\u0142adaj\u0105cy obowi\u0105zek prowadzenia pe\u0142nej ewidencji VAT w formie elektronicznej przy u\u017cyciu program\u00f3w komputerowych (ten przepis wejdzie w \u017cycie dopiero 1.01.2018).<\/p>\n<p style=\"text-align: justify;\">Obowi\u0105zek comiesi\u0119cznego przesy\u0142ania informacji w postaci rejestru zakup\u00f3w i sprzeda\u017cy VAT jest niezale\u017cny od przyj\u0119tego przez podatnika sposobu rozlicze\u0144. A zatem co miesi\u0105c b\u0119d\u0105 przesy\u0142a\u0107 swoje rejestry tak\u017ce ci podatnicy, kt\u00f3rzy z VAT rozliczaj\u0105 si\u0119 kwartalnie.<\/p>\n<p style=\"text-align: justify;\">Nowy obowi\u0105zek niesie za sob\u0105 du\u017ce problemy natury technicznej. Nie ka\u017cdy przedsi\u0119biorca, w szczeg\u00f3lno\u015bci mikro i ma\u0142y, dysponuje w chwili obecnej odpowiednim oprogramowaniem umo\u017cliwiaj\u0105cym tworzenie JPK.<\/p>\n<p>Firmy, kt\u00f3re zleci\u0142y <a href=\"https:\/\/pro-expert.pl\/?page_id=154\">us\u0142ugi ksi\u0119gowe biurom rachunkowym<\/a> s\u0105 w korzystniejszej sytuacji gdy\u017c cz\u0119\u015b\u0107 obowi\u0105zk\u00f3w informacyjnych przejm\u0105 firmy zewn\u0119trzne.<\/p>\n<p>Nie zwolni ich jednak ca\u0142kowicie ze wszystkich obowi\u0105zk\u00f3w.<\/p>\n<\/div><\/section><\/div><div class=\"flex_column av_one_fifth  av-break-at-tablet flex_column_div av-zero-column-padding   avia-builder-el-4  el_after_av_three_fifth  avia-builder-el-last  \" style='border-radius:0px; '><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Podatnicy zobowi\u0105zani do prowadzenia tzw. pe\u0142nej ewidencji VAT b\u0119d\u0105 mie\u0107 obowi\u0105zek przekazywania jej w formacie JPK co miesi\u0105c, bez wezwania organu podatkowego.<\/p>\n","protected":false},"author":1,"featured_media":1506,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[42,43,37,38,39,40,41],"class_list":["post-1400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-biura-rachunkowe","tag-ewidencja-vat-forma-elektroniczna","tag-jpk","tag-obowiazek-jpk","tag-pelna-ewidencja-vat","tag-tworzenie-jpk","tag-uslugi-ksiegowe"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Podatnicy zobowi\u0105zani do prowadzenia tzw. pe\u0142nej ewidencji VAT b\u0119d\u0105 mie\u0107 obowi\u0105zek przekazywania jej w formacie JPK co miesi\u0105c, bez wezwania organu podatkowego.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<meta name=\"keywords\" content=\"biura rachunkowe,ewidencja vat forma elektroniczna,jpk,obowi\u0105zek jpk,pe\u0142na ewidencja vat,tworzenie jpk,us\u0142ugi ksi\u0119gowe\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/pro-expert.pl\/?p=1400\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"pl_PL\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Kancelaria Ksi\u0119gowa | Pro Expert Opole\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Nowy obowi\u0105zek \u2013 JPK | Kancelaria Ksi\u0119gowa\" \/>\n\t\t<meta property=\"og:description\" content=\"Podatnicy zobowi\u0105zani do prowadzenia tzw. pe\u0142nej ewidencji VAT b\u0119d\u0105 mie\u0107 obowi\u0105zek przekazywania jej w formacie JPK co miesi\u0105c, bez wezwania organu podatkowego.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/pro-expert.pl\/?p=1400\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2016-06-24T19:16:19+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2019-11-19T08:00:02+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Nowy obowi\u0105zek \u2013 JPK | Kancelaria Ksi\u0119gowa\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Podatnicy zobowi\u0105zani do prowadzenia tzw. pe\u0142nej ewidencji VAT b\u0119d\u0105 mie\u0107 obowi\u0105zek przekazywania jej w formacie JPK co miesi\u0105c, bez wezwania organu podatkowego.\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pro-expert.pl\\\/?p=1400#article\",\"name\":\"Nowy obowi\\u0105zek \\u2013 JPK | Kancelaria Ksi\\u0119gowa\",\"headline\":\"Nowy obowi\\u0105zek &#8211; JPK\",\"author\":{\"@id\":\"https:\\\/\\\/pro-expert.pl\\\/?author=1#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/pro-expert.pl\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/pro-expert.pl\\\/wp-content\\\/uploads\\\/2019\\\/10\\\/17-1.jpg\",\"width\":900,\"height\":563,\"caption\":\"Gazety biznesowe. 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