The new format of declaration for payers of value-added tax will come into force soon.
The new JPK_VAT is a uniform control file consisting of a declarative and sales record component. The declarative component – JPK_V7K or JPK_V7M, depending whether one submits declaration monthly or quarterly – will replace the current VAT statement, while the sales record component is a continuation of the previously used JPK_VAT file. Altogether, the new JPK structure will contain a complete set of information about transactions (purchases, sales) for the given accounting period.
The deadline for the new format’s premiere, however, is postponed due to the crisis caused by the COVID-19 pandemic. On Thursday, May 28th, in a special statement, the Ministry of Finance announced the postponement of the new structures from July 1st to October 1st, 2020.
“To meet the expectations of taxpayers to relieve them of new obligations in connection with the current state of the epidemic caused by the SARS-CoV-2 virus, we are postponing the deadline for obligatory submission of new JPK_VAT for all taxpayers from July 1st, 2020, to October 1st, 2020” – said the Ministry of Finance.
The new deadline applies, without exception, to all national VAT payers.
That being said, the details of the new JPK_VAT format remain unchanged
Depending on the adopted submitting procedure of the declarative component, VAT payers can choose between two formats of a new VAT declaration:
This means that taxpayers reporting monthly (JPK_V7M) are obliged to send to the tax office both components regarding each month, by the 25th day of the month following the month to be reported.
While taxpayers who report quarterly must send only a sales records component specifically for the first and second month of a quarter (deadline by the 25th day after the recorded month respectively), then a sales records together with a declarative component for the third (last) month of the quarter.
The codes used in the sales record component of the new JPK structure correspond to goods, services, or transactions that are documented by a given documented invoice. Symbols as well as a matching designation is specified in the content of the VAT Act.
delivery of goods referred to in art. 103 item 5aa of the Act
diesel fuels, heating oils, and lubricating oils
tobacco products, dried tobacco, liquid for electronic cigarettes, and innovative products
waste (only those specified in items 79-91 of Annex 15 to the Act)
electronic devices and parts and materials thereof (only those specified in items 7-9, 59-63, 65, 66, 69, and 94-96 of Annex 15 to the Act)
vehicles and car parts
precious metals and base metals (only those specified in items 1-3 of Annex 12 to the Act and as well as items 12-25, 33-40, 45, 46, 56, and 78 of Annex 15 to the Act)
medications and medical devices
buildings, structures, and land
services related to the transfer of greenhouse gas emission allowances
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 work
transport and storage services – Section H PKWiU 2015 symbol ex 49.4, ex 52.1
delivery by mail order from the territory of the country
provision of telecommunications, broadcasting, and electronic services
existing links between the buyer and the supplier of the goods or the service provider referred to in art. 32 section 2 point 1 of the Act
tourism services taxed on a margin basis
supplies of used goods, works of art, collectors’ items and antiques, taxed based on a margin
WDT following the importation of these goods under customs procedure 42 (import)
transfer of a single-purpose voucher made by a taxpayer acting on his behalf
supplies of goods and services to which the single-purpose voucher relates to the taxable person who issued the voucher
a transaction covered by the obligation to use the split payment mechanism
an internal summary document containing sales from cash registers
an internal document
the invoice referred to in art. 109 section 3d of the Act (invoice issued to the receipt with the Tax Identification Number).
an RR invoice referred to in Art. 116 of the Act
an internal document
an invoice issued by a taxpayer who is a supplier or service provider who has chosen the cash settlement method
It should be remembered that the codes do not apply to summary information on sales recorded using a cash register and summary information about sales not documented by invoices and not covered by the obligation to keep sales records using a cash register.
Designations for the supply of goods and services should also not be used for transactions resulting in the emergence of due tax liability (WNT, import of services).