Finanse, Rynki Finansowe, Ubezpieczenia

The Uniform Control File is a new solution in business practice and introduces many changes in the documentation and transmission of tax information. The electronic transmission of data in a strictly defined form of digital recording required business entities to adapt their financial and accounting programs and to prepare the staff responsible for preparing the JPK. The aim of the article is to present the legal requirements and organizational solutions adopted, including the necessary financial outlays for purchasing and updating software related to the preparation and transmissions of the JPK. The research methodology used in the article is primarily a survey conducted among employees of business entities obliged to prepare JPK and analysis of legal regulations introducing the obligation to submit tax information within JPK. The JPK transfer obligation has been delayed allowing small and micro entities to properly prepare for regulatory changes, but despite the delay in implementing new solutions, companies must incur additional financial backing for software upgrades and employee training. The implementation of the JPK in the opinion of the investigators will undoubtedly affect the increased tax control, especially cross-checks. Orginality/value – the results of the study are pilot – based and address new developments, the implementation of which began in July 2016, and will end in January 2018 and was not researched.