From April 1, 2020, large entrepreneurs who are VAT payers, and from July 1, 2020, other VAT payers will submit a new JPK_VAT, covering two parts: declaration and records.
One file is intended to simplify the settlement with the tax office and reduce the reporting burden on VAT payers.
The regulation on this matter was published on October 18, 2019.
The new JPK_VAT structure was developed as a result of tax consultations with entrepreneurs, which allowed for better adaptation of the file to their needs.
Source Polish Tax Authorities
