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As of 1 October 2020, the rules for VAT reporting in Poland have fundamentally changed. Taxpayers are no longer allowed to submit VAT-7 or VAT-7K returns and the JPK file separately. Instead, the JPK_VAT (Standard Audit File for Tax; SAF-T) combines both the registration (recording) part and the return (declarative) part in a single electronic document.
The structure of JPK_V7M applies to taxpayers who settle monthly, while JPK_V7K applies to small taxpayers who use quarterly settlements.
All taxpayers, whether large, medium-sized, small or medium-sized enterprises, as well as micro-enterprises, are required to report transactions using the structure of the JPK with a return.
The structure of JPK provides for marking:
Please refer to the summary of the markers in the section below.
In the case of an adjustment to the submitted records, a new, complete XML file containing the corrected data should be submitted. It is not acceptable to submit a file containing only corrected data.
In order to correct the JPK_VAT, the taxpayer can apply one of three options:
The adjustment should be sent by the taxpayer within 14 days from the date on which it is noticed that the records contain mistakes or data which are not in accordance with the facts or when there is a change in the data covered by the records.
According to the provisions of the VAT Act, the authority may impose on the taxpayer – by issuing a decision – a fine of PLN 500 for each mistake that makes it impossible to verify the correctness of transactions.
A financial fine may be imposed, in particular when:
Furthermore, the new Article 61a added to the Penal and Fiscal Code provides for the imposition of fines on individuals engaged in economic activities who commit a fiscal petty offence or fiscal offence.
Correct preparation of the JPK structure imposes a number of tasks on entrepreneurs and brings with it numerous difficulties and the risk of severe sanctions, as well as the potential involvement of employees of many company departments.
Therefore, it is worthwhile to properly prepare your company for these challenges, in which Accace will be happy to support you. Our assistance will consist primarily in support you on the correct marking of transactions:
Supply of alcoholic beverages containing more than 1.2% alcohol, beer and alcoholic beverages which are a mixture of beer and non-alcoholic beverages and contain more than 0.5% alcohol (CN 2203 to 2208).
Supply of goods referred to in Article 103(5aa) of the VAT Act, which have only the CN codes specified in that provision; goods which can generally be classified under:
Supply of heating oils, lubricating oils and other oils (CN 2710 19 71 to 2710 19 83 and CN 2710 19 87 to 2710 19 99, excluding plastic greases falling within CN code 2710 19 99), lubricating oils (CN 2710 20 90) and lubricating preparations (CN 3403, excluding plastic lubricants of this heading).
Supply of tobacco products, dried tobacco, liquid for electronic cigarettes and innovative products within the meaning of the provisions on excise duty.
Delivery of waste – only those specified in item 79-91 of Annex 15 to the VAT Act, i.e.:
Supply of electronic devices as well as parts and materials for them, exclusively specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the VAT Act and the stretch film referred to in item 9 of that Annex,, i.e.:
Supply of vehicles and car parts with codes only CN 8701 – 8708.
Delivery of precious and base metals – only those specified in items 1 and 1a of Appendix 12 to the Act and in items 12-25, 33-40, 45, 46, 56 and 78 of Appendix 15 to the VAT Act.
Supply of medicines and medical devices – medicinal products, foodstuffs for particular nutritional uses and medical devices covered by the notification obligation referred to in Art. 37av section 1 of the Pharmaceutical Law Act.
Supply of buildings, structures and land as well as parts thereof and shares in ownership, including disposal of the rights referred to in Article 7(1) of the VAT Act.
Provision of services in the scope of transferring greenhouse gas emission allowances referred to in the greenhouse gas emission allowance trading system Act.
Provision of intangible services – exclusively: consulting, accounting, legal, management, training, marketing, head offices, advertising, market and public opinion research, in the field of scientific research and development works.
Provision of transport services and storage management – Section H PKWiU 2015 symbol ex 49.4, ex 52.1.
Intra-Community distance sales of goods which at the time of their dispatch or transport are located within the territory of the country, and the provision of telecommunications, broadcasting and electronic services , to entities which are not taxpayers, with their registered office, permanent place of residence or place of stay in the territory of a Member State other than the territory of the country.
The supply of goods referred to in Article 7a (1) and (2) of the VAT Act by a taxable person who facilitates this supply and who does not use the special scheme referred to in Chapter 6a or 9 of Chapter XII of the Act or in the corresponding regulations, for which the place of supply is the territory of the country.
Existing relationships between the buyer and the supplier of the goods or service provider referred to in art. 32 section 2 point 1 of the VAT Act.
Intra-Community acquisition of goods by the second VAT payer as part of a tripartite transaction under the simplified procedure referred to in Chapter XII, Chapter 8 of the VAT Act.
Supply of goods outside the territory of the country by the second VAT payer under a tripartite transaction under the simplified procedure, referred to in chapter 8 of section XII of the VAT Act.
Provision of tourism services taxed on the basis of a margin in accordance with art. 119 of the VAT Act.
Supply of second-hand goods, works of art, collectors’ items and antiques, taxed on the basis of a margin in accordance with art. 120 of the VAT Act.
Intra-Community supply of goods after importation of these goods under customs procedure 42 (import).
Intra-Community supply of goods after importation of these goods under customs procedure 63 (import).
Transfer of a single-purpose voucher made by a taxpayer acting on his own behalf, taxed in accordance with art. 8a paragraph 1 of the VAT Act.
Supply of goods and provision of services to which the single-purpose voucher relates to a taxable person who issued the voucher in accordance with Article 8a paragraph 4 of the VAT Act.
Provision of brokering services and other services related to the transfer of multi-purpose vouchers, taxed in accordance with art. 8b paragraph 2 of the VAT Act.
Input tax on imports of goods, including imports of goods accounted for in accordance with Article 33a of the VAT Act.
Internal summary document containing sales from cash registers.
Internal document.
Invoice referred to in Article 109 section 3d of the VAT Act (issued for a receipt).
RR VAT invoice referred to in Article 116 of the VAT Act.
Internal document.
Invoice issued by a taxpayer who is a supplier of goods or services and who has opted for the settlements on a cash basis specified in Article 21 of the VAT Act.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
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