Obligations of the entrepreneur
Taxes must be paid by every person, regardless of whether they are employed or self-employed (although in the case of full-time employees this happens “automatically,” so to speak). The entrepreneur must ensure that taxes are paid correctly, for example by hiring an accountant, using computer programs, or calculating all contributions himself.
Income tax
In the vast majority of cases, companies choose to send a monthly or quarterly advance payment of income tax. In this case, it will be necessary to file a tax return only once a year – after the end of the tax year in question.
Important!
Even if the company did not earn any income (for example, expenses exceeded revenues or the business was suspended for the entire tax year), an annual return must be filed by every entrepreneur.
VAT
Active VAT taxpayers have another obligation: it is to send a single control file on a monthly (JPK_V7M) or quarterly (JPK_V7K) basis. Often entrepreneurs have trouble meeting this condition, so we highlight it and write it plainly:
Important!
The JPK_V7 file must be sent every month, even if you settle VAT on a quarterly basis. In this case, in the first two months of the quarter, we fill in only the record part of the file, while in the month ending the quarter we fill in the record and declaration part.
Active regret in JPK_V7, or what to do when a mistake happens?
Polish law has found room for several types of unpleasant consequences that await an entrepreneur who makes mistakes in filed tax returns (including the JPK_V7 file). These include fines, fines, in more serious cases it can lead to the establishment of a case and the awarding of a court sentence, and in extreme cases even imprisonment. However, if the entrepreneur’s intentions were pure, and the irregularities were the result of a delay or a simple mistake, everything can still be unscrewed. How? With the help of active grief.
Art. 16 of the Fiscal Penal Code states that a person who has committed a misdemeanor or fiscal offense may avoid punishment if he notifies the relevant authority and discloses the relevant circumstances of the commission of the criminal act.
Of course, this does not mean that we can embezzle millions of zlotys and then report the fact and avoid punishment. The active regret will not work if the tax authorities managed to detect irregularities in the submitted returns before it was filed, and the taxpayer was summoned to provide explanations. Nor can a person who organizes or induces others to commit a tax offense count on the positive effect of active regret.
Important!
If the tax office issues a decision declaring the active grievance ineffective, the decision is irrevocable.
How to file an active regret in JPK_V7?
Taxpayers have two forms of filing an active grievance – the traditional form, i.e. in writing, and electronically. In the latter case, it will be necessary to send the document via ePUAP or the tax portal.
What data must be included in an active grievance?
Since the active regret does not have a predetermined structure, we will use the template of a general letter to submit it. So the information we include in it will be key. What surely can’t be missing?
- data of the taxpayer filing an active grievance;
- data of the addressee (the competent tax office);
- description of the committed act;
- description of relevant circumstances;
- indication of persons associated with the criminal act;
In addition to all this, the active regret must include information on whether the irregularities have already been clarified and the missing tax paid. If not, it is necessary to declare the date by which the taxpayer will pay the dues. Keep in mind the statutory interest that accrues in such situations.
