JPK PrestaShop integration 1.6 1.7|Uniform Control File
In connection with regulations introduced by the Ministry of Finance related to tax control rules, taxpayers are obliged to generate electronic files with detailed tax data and to send them in the form of so-called Uniform Control File. Every entrepreneur who is an active taxpayer is obliged to send monthly a sales and purchase register in a JPK-VAT file.
The JPK PrestaShop module generates in the file all transactions made on the PrestaShop site, which the organization has to prepare and send using the special platform of the Ministry of Finance.
According to the regulations, there are currently 7 structures of the Uniform Control File (JPK):
- JPK_VAT (VAT records of sales and purchases)
- JPK_FA (sales invoices VAT )
- JPK_PKPIR (tax book of revenues and expenses)
- JPK_EWP (revenue records)
- JPK_MAG (warehouse)
- JPK_WB (bank statement)
- JPK_KR (accounting books).
JPK_FA is a structure in which information on all elements on invoices should be presented. Thus, when receiving an invoice in the JPK_FA structure, the tax authority should have all the data contained in the invoice. With any changes it is also necessary to adapt the JPK_FA structure. The last change applies from December 2019.
From 1 July 2020, the new JPK_VAT will be in force, which includes the registration and declaration parts. All taxpayers registered as VAT taxpayers will be required to submit it for periods from July 1, 2020. For periods from July 1, 2020 it will not be possible to submit VAT-7 and VAT-7K and records in a different way than in the form of a new JPK_VAT.
In connection with the new structure, two variants of JPK_VAT will apply:
JPK_V7M – for taxpayers paying in value added tax monthly,
JPK_V7K – for taxpayers settling in goods and services tax on a quarterly basis.
In the case of JPK_V7M, taxpayers are required to complete all elements of JPK_V7M in an XML file, Header, Entity1, Declaration, SaleVerse, SaleCtrl, PurchaseVerse.
In the case of JPK_V7K, taxpayers for the first two months of the quarter should complete the following elements in an XML file, i.e.: Header (except for: Quarter, FormForm Code, VariantForm Form), Entity1, SaleVerse, PurchaseCtrl, PurchaseVerse, PurchaseCtrl. However, for the third month of the quarter they should fill in all JPK_V7K elements in an XML file, i.e.: Headline, Entity1, Declaration, SprzedazWiersz, SprzedazCtrl, PurchaseWiersz, PurchaseCtrl, except that the Declaration applies to data for the entire quarter, while the reference part includes: SaleVerse, SaleCtrl, BuyVerse, PurchaseCtrl relate to data from the records for the last month of the quarter.
Thanks to the Uniform Control File module PrestaShop, generating such a file will occur automatically, which will significantly simplify the company’s management.
View of the sample file as it is generated (amounts and data are examples). You can verify whether it passes valid validation in your program: https://site-plugins.com/uploads/jpkdemo.xml