Tax tags in JPK_VAT involve the correct tagging of invoices, documents, and economic events in accordance with current tax reporting requirements. Grażyna Janowicz supports companies in preparing for the new rules for applying tax tags, combining tax and accounting knowledge with practical experience in auditing and corporate settlements.
Changes in JPK_VAT reporting, linked to the National e-Invoicing System (KSeF), mean that correct document tagging is no longer merely a technical accounting element. It is an area that affects a company's tax security, data consistency, and the liability of its management.
Tax tags as an element of data control
New reporting rules require that data presented in JPK_VAT be consistent not only with accounting documents but also with information from KSeF and the company's invoice circulation.
In practice, this means the need for correct application of tags concerning, among others:
- invoices issued or received through the National e-Invoicing System,
- invoices issued outside KSeF,
- documents issued in case of system failure or unavailability,
- proofs other than invoices,
- special transactions requiring additional tagging in the tax records.
Each of these cases requires proper accounting and tax classification.
Why are correct tags important?
Incorrect tags in JPK_VAT can lead to data inconsistencies, inquiries from tax authorities, the need for corrections, and an increased risk of audits.
Correct application of tags allows for:
- maintaining data consistency between accounting, KSeF, and JPK_VAT,
- reducing the risk of errors in VAT records,
- streamlining the process of sales and purchase invoice circulation,
- preparing the company for inspection activities and tax audits,
- increasing the security of accounting and management.
This is not merely a technical change. It is a change that requires internal process optimization.
Support regarding tax tags
Support includes, in particular:
- analysis of the current invoicing process and document circulation,
- verification of how documents are recorded in JPK_VAT,
- assessment of the correctness of applying tax tags,
- identification of risk areas in VAT records,
- preparation of recommendations for accounting and financial departments,
- support in adapting internal procedures,
- training for accountants, management, and individuals responsible for invoicing.
The scope of cooperation is always tailored to the company's scale of operations, the number of documents, and the complexity of accounting processes.
Tax tags and KSeF
The implementation of KSeF means that an invoice is no longer just an accounting document, but becomes an element of a digital tax reporting system. This implies the need for proper linking of invoices with KSeF numbers and correct tagging of documents that, for various reasons, do not have such a number.
Therefore, preparing the company for new tags should involve not only accounting but also:
- the sales process,
- the purchasing process,
- document circulation,
- financial and accounting systems,
- internal control procedures.
Proper implementation of tax tags requires cooperation between accounting, management, and individuals responsible for documents in the company.
Training on the use of tax tags
A significant element of the offer is practical training on the use of tax tags in JPK_VAT.
Training includes, among others:
- discussion of current reporting rules,
- explanation of the most important tags and their application,
- practical examples of sales and purchase documents,
- most common errors in applying tags,
- principles of preparing the company for a tax audit,
- liability of accounting and management for data accuracy.
Training is conducted in a practical manner, with an emphasis on real-life cases encountered in companies.
Audit of tax tag correctness
For companies that want to check the correctness of their settlements, an audit of tax tag application can be conducted.
The audit may include:
- review of selected settlement periods,
- analysis of VAT records,
- verification of document compliance with JPK_VAT tags,
- identification of errors and risk areas,
- preparation of corrective recommendations.
Such an approach allows problems to be detected earlier, before they become subject to an audit or correspondence with tax authorities.
Who is the support for?
Support regarding tax tags is particularly aimed at:
- capital companies,
- family businesses,
- companies with a large number of sales and purchase invoices,
- accounting and financial departments,
- accounting firms,
- companies preparing for KSeF,
- boards responsible for the company's tax security.
Direct cooperation and responsibility
Support is provided directly by Grażyna Janowicz. This means:
- clear communication,
- a practical approach to the problem,
- confidentiality of information,
- responsibility for the quality of recommendations.
The combination of the experience of a tax advisor, statutory auditor, and accounting practitioner allows for viewing tax tags not only from a formal perspective but also from the perspective of real processes within the company.
Contact
If you wish to prepare your company for the correct application of tax tags in JPK_VAT or check the correctness of current settlements, please contact us. Support may include training, process analysis, an audit of tag correctness, or ongoing tax advice.