The obligation to submit JPK_VAT files together with the VAT declaration was moved from July 1 to October 1, 2020 for all VAT payers. The postponement came after the numerous applications of entrepreneurs about difficulties in implementing the new solution from July 2020, due to the COVID-19 epidemic.
The new JPK_VAT file will be submitted by 25th of each month. Businesses must be ready to issue the new JPK_VAT using a specific data format and report it to the government portal. In addition, in case of a request before an audit, they have to electronically issue documents such as accounting records, bank statements and invoices.
