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Updated JPK_VAT structures published

The Ministry of Finance presents below the logical structures of the electronic form of tax books and accounting documents referred to in art. 193 a § 2 of the Act of August 29, 1997 Tax Code (i.e., Journal of Laws of 2019, item 900, as amended) together with information brochures.

The new JPK_VAT structures with a declaration (JPK_V7M and JPK_V7K) have been made available to enable taxpayers to adapt IT systems to the requirements in force since 01/04/2020.

On February 17, 2020, updated working structures of the new JPK_VAT with declaration were published (JPK_V7M and JPK_V7K).

Source Polish government

Unoffical translation:

 

JPK structures

The Ministry of Finance presents below the logical structures of the electronic form of tax books and accounting documents referred to in art. 193 a § 2 of the Act of August 29, 1997 Tax Code (i.e., Journal of Laws of 2019, item 900, as amended) together with information brochures.

The new JPK_VAT structures with a declaration (JPK_V7M and JPK_V7K) have been made available to enable taxpayers to adapt IT systems to the requirements in force since 01/04/2020.

On February 17, 2020, updated working structures of the new JPK_VAT with declaration were published (JPK_V7M and JPK_V7K).
The published structures include:

  • updating dates in space names,
  • moving the item PositionalDetails directly to the node of the Declaration element,
  • changes in the definition of the local type tns: TKodKrajuISO – adding the “EL” code for Greece,
  • creation of the local type tns: TKodKrajuJPK excluding the use of the “GR” code for Greece,
  • type changes for elements KodKrajuNadaniaTIN newly created tns: TKodKrajuJPK,
  • type changes for the P_ORDZU element to etd: TTtext (max 3500 characters),
  • exclude zero value for P_60, in the case of completing the sequence for items P_59 to P_61.

On December 5, 2019, updated working structures of the new JPK_VAT with declaration were published (JPK_V7M and JPK_V7K).
In published structures:

  • updated items:

– TDataCzas – range change to <xsd: minInclusive value = “2020-04-01T00: 00: 00Z” />,

– P_34, P_49, P_52, P_68, P_69 and K_46 – change of type definition,

  • the sequence for P_68 and P_69 has been added,
  • the order of occurrence of annotations has been changed for the sequences SprzedazWiersz and SprzedażWiersz,
  • the redundant TData type has been removed,
  • corrected typing errors in the description for element K_18.

Ultimately, JPK_V7M and JPK_V7K structures as an electronic document template will be published on the e-PUAP electronic public administration services platform.