- From October 1, 2020, all VAT payers will submit one JPK_VAT file with the declaration.
- The solution applies to all companies, regardless of their size.
- The new JPK_VAT means fewer documents submitted and tax inspections.
From October 1, 2020, a new JPK_VAT with the declaration will apply. One file will replace the previously submitted separately VAT-7 or VAT7K declarations with attachments and JPK_VAT information.
“The new reporting method will reduce the need for taxpayers to submit similar information to tax offices. Entrepreneurs will not have to generate two files, place two signatures and send documents twice. The new JPK_VAT will also reduce the number of tax inspections. Thanks to the information obtained, the time needed to perform many control activities will be shortened. Taxpayers will not be involved in verifying the correctness of the indicated amounts of due and input tax, because each VAT settlement will be verified automatically, ”emphasizes Magdalena Rzeczkowska, head of KAS. He reminds that the postponement of the date of introducing the new solution to October 1, 2020 for all entrepreneurs was related to COVID-19 and was a response to the demands submitted by companies.
JPK_VAT with the declaration will consist of two parts: registration and declaration, sent jointly in the form of one file. It will be submitted by all active VAT taxpayers, including large, medium and small enterprises as well as micro-enterprises. Taxpayers will start to submit new JPK_VAT for the periods from October 1, 2020.
What will JPK_VAT contain with the declaration
The new JPK_VAT file will include:
- a set of information about purchases and sales, which results from the VAT records for a given period,
- items from the current VAT-7 (or VAT-7K) declaration,
- additional data that will be needed to analyze the correctness of the settlement.
The new file will not apply to a shortened VAT declaration for passenger taxi services, taxed with a flat rate (VAT-12). It will also not apply to other tax declarations to which the current regulations will apply (eg VAT-8, VAT-9M, VAT-10, or VAT-14).
Sending a new JPK_VAT
JPK_VAT will be submitted only in an electronic version, for monthly periods. Taxpayers will send files by the 25th of the month – for the previous month. The new JPK_VAT will have two variants: for taxpayers who pay monthly – JPK_V7M and taxpayers who pay quarterly – JPK_V7K.
The file can be signed with a qualified signature, trusted profile or authorization data. After submitting JPK_VAT with the declaration, the taxpayer will be able to download the Official Receipt Certificate (UPO).
Taxpayers who pay quarterly will fill in only the registration part for the first two months of each quarter. After the end of the quarter, they will complete the registration part for the third month and the JPK_VAT declaration part for the entire quarter.
Free tools
The Ministry of Finance will provide entrepreneurs with free tools that will help them prepare, sign and send the JPK_VAT file with the declaration. A new version of the e-microfirm application and an interactive form will be made available, which will be used for self-filling and sending of files. Both tools are dedicated to the smallest participants of economic transactions.
The interactive form will allow you to prepare and send a new JPK_VAT with a declaration in two variants: for taxpayers who pay monthly – JPK_V7M and quarterly – JPK_V7K. It will be an easy-to-use web-based tool that will replace the existing csv file. The new version will be available from October 1 at taxki.gov.pl. The form will also be available to taxpayers with foreign contractors. Sending the JPK_VAT file with the declaration will take place via the JPK Client tool, which will enable validation, encryption, signing and sending files. This tool will also support other JPK files on request. The current version of the JPK Client will no longer be updated.
The e-microfirma application will allow you to issue and save national invoices, create VAT records and generate and send JPK_V7M and JPK_V7K files, as well as JPK_FA. The new version of the application will replace its current desktop version and will be available in October at taxki.gov.pl. Using it will require Internet access. You will be able to log in to the application using a trusted profile, e-ID or electronic banking. Existing users of this tool will be able to smoothly switch to using the new version with extensive functionalities, thanks to the built-in data import-export option. The new tool will also support the historical JPK_VAT versions for the purposes of possible corrections of earlier periods. The current version of the application will no longer be updated.
Errors in the JPK_VAT records
Taxpayers, at the request of the heads of tax offices, will be able to correct any errors in the submitted JPK_VAT records. If the taxpayer sends a corrected file or proves that the records do not contain the errors indicated in the request within 14 days of receiving the request, they will not be punished. However, heads of offices will be able to impose a fine of PLN 500 on those taxpayers who, through deliberate, persistent actions and introduced errors, will prevent the transaction from being verified. These penalties are optional and will be imposed in exceptional circumstances.
How to prepare for the new JPK_VAT with the declaration
Of great importance is, among others adjusting internal processes in the field of classification and labeling of goods and services. In preparation for the new reporting method, the verification of the database of goods and services and the assignment of appropriate group designations to each assortment will also help. It is worth checking whether the entrepreneur’s offer includes products and services that must be marked with GTU codes and assess whether he is selling goods, services or complex services. It is also worth classifying the (goods), sales and invoicing systems, as well as updating the computer software. It is also important to properly train employees in entering new data into the system.
Useful information, auxiliary materials and frequently asked questions can be found on the dedicated tab at taxki.gov.pl/jpk-vat-z-deklaracja .
Detailed information on the new JPK_VAT is also provided by the hotline of the National Tax Information:
- 22 330 03 30 (from mobile phones),
- 801 055 055 (from landlines),
- +48 22 330 03 30 (from abroad),
Monday to Friday from 8.00 to 18.00.
You can also use the form for asking electronic questions on the Tax Portal.
Source: gov.pl
