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16 June 2020

New JPK_VAT – full list of registry codes

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

JPK_VAT – two variants

Depending on the adopted submitting procedure of the declarative component, VAT payers can choose between two formats of a new VAT declaration:

  • JPK_V7M – for taxpayers submitting both declarative and sales records components monthly.
  • JPK_V7K – for taxpayers submitting a sales records component monthly, but a declarative component quarterly.

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.

Explanation of the JPK_V7M and JPK_VJK codes

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.

Codes for selected goods and services

GTU_01
alcoholic beverages
GTU_02
delivery of goods referred to in art. 103 item 5aa of the Act
GTU_03
diesel fuels, heating oils, and lubricating oils
GTU_04
tobacco products, dried tobacco, liquid for electronic cigarettes, and innovative products
GTU_05
waste (only those specified in items 79-91 of Annex 15 to the Act)
GTU_06
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)
GTU_07
vehicles and car parts
GTU_08
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)
GTU_09
medications and medical devices
GTU_10
buildings, structures, and land

 

GTU_11
services related to the transfer of greenhouse gas emission allowances
GTU_12
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
GTU_13
transport and storage services – Section H PKWiU 2015 symbol ex 49.4, ex 52.1

 

Codes for selected types of transactions

SW
delivery by mail order from the territory of the country
EE
provision of telecommunications, broadcasting, and electronic services
TP
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
MR_T
tourism services taxed on a margin basis
MR_UZ
supplies of used goods, works of art, collectors’ items and antiques, taxed based on a margin
I-42
WDT following the importation of these goods under customs procedure 42 (import)
B_SPV
transfer of a single-purpose voucher made by a taxpayer acting on his behalf
B_SPV_DOSTAWA
supplies of goods and services to which the single-purpose voucher relates to the taxable person who issued the voucher
MPP
a transaction covered by the obligation to use the split payment mechanism

 

Codes for selected sales and purchase evidence

RO
an internal summary document containing sales from cash registers
WEW
an internal document
FP
the invoice referred to in art. 109 section 3d of the Act (invoice issued to the receipt with the Tax Identification Number).

 

VAT_RR
an RR invoice referred to in Art. 116 of the Act
WEW
an internal document
MK
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).

 

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