JPK: struktury logiczne wyciągów bankowych nie dotyczą wyłącznie banków.
Obowiązek przekazywania danych o wyciągach bankowych w postaci elektronicznej odpowiadającej strukturze logicznej przewidzianej dla wyciągów bankowych obciążać będzie wszystkich podatników - wyjasnia ekspert Vademecum Głównego Księgowego.
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Czy schemat Jednolitego Pliku Kontrolnego dla wyciągów bankowych (Schemat_JPK_WB(1)_v1-0.xsd) ma zastosowanie tylko do banków czy do wszystkich podmiotów zobowiązanych do przesyłania danych w postaci JPK?
Nie jesteśmy bankiem, ujmowanie w księgach rachunkowych transakcji na rachunkach bankowych odbywa się poprzez zapisy na wyznaczonych kontach księgowych, czyli wyciąg z operacji bankowych firmy pokazuje wyciąg z konta, dla którego w strukturę określono w schemacie dla ksiąg rachunkowych (Schemat_JPK_KR(1)_v1-0.xsd).
Czy dla kont Zespołu 1 (dotyczących rachunków bankowych) musimy mieć dwa rodzaje plików tj. zgodne ze schematem KR (księgi rachunkowe) oraz schematem WB (wyciąg bankowy)?
Odpowiedź
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Obowiązek przekazywania danych (a w konsekwencji obowiązek gromadzenia danych) o wyciągach bankowych w postaci elektronicznej odpowiadającej strukturze logicznej przewidzianej dla wyciągów bankowych obciążać będzie wszystkich podatników (a nie tylko banki).
Uzasadnienie
1 lipca 2016 r. wejdzie w życie art. 193a ustawy z 29 sierpnia 1997 r. Ordynacja podatkowa – dalej o.p. I tak z art. 193a § 1 o.p. wynikać będzie, że w przypadku prowadzenia ksiąg podatkowych przy użyciu programów komputerowych, organ podatkowy może żądać przekazania całości lub części tych ksiąg oraz dowodów księgowych za pomocą środków komunikacji elektronicznej lub na informatycznych nośnikach danych, w postaci elektronicznej odpowiadającej strukturze logicznej, o której mowa w art. 193a § 2 o.p., wskazując rodzaj ksiąg podatkowych oraz okres, którego dotyczą. Z kolei art. 193a § 2 o.p. stanowić będzie, że struktura logiczna postaci elektronicznej ksiąg podatkowych oraz dowodów księgowych, z uwzględnieniem możliwości wytworzenia jej z programów informatycznych używanych powszechnie przez przedsiębiorców oraz automatycznej analizy danych, jest dostępna w Biuletynie Informacji Publicznej na stronie podmiotowej urzędu obsługującego ministra właściwego do spraw finansów publicznych. To właśnie dane w postaci elektronicznej odpowiadającej strukturze logicznej, o której mowa w art. 193a § 2 o.p., stanowić będą jednolity plik kontrolny.
Wskazana strona (http://www.mf.gov.pl/kontrola-skarbowa/dzialalnosc/jednolity-plik-kontrolny) już działa. Znajdują się na niej siedem struktur logicznych, tj. struktury logiczne:
1) ksiąg rachunkowych,
2) wyciągów bankowych,
3) magazynu,
4) ewidencji zakupu i sprzedaży VAT,
5) faktur VAT,
6) podatkowej księgi przychodów i rozchodów,
7) ewidencji przychodów.
Mając to na uwadze wyjaśnić pragnę, że z przepisów ani z opublikowanych struktur logicznych nie wynika, aby struktury logiczne wyciągów bankowych dotyczyły wyłącznie banków. Uznać w związku z tym należy, że obowiązek przekazywania danych (a w konsekwencji obowiązek gromadzenia danych) o wyciągach bankowych w postaci elektronicznej odpowiadającej strukturze logicznej przewidzianej dla wyciągów bankowych obciążać będzie wszystkich podatników (a nie tylko banków).
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