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New JPK_VAT with declaration for October 2020

  • From October 1, 2020, all VAT payers submit one JPK_VAT file with the declaration.
  • Settlement of VAT for October 2020 is carried out according to the new rules.
  • They apply to all active VAT payers who have previously submitted VAT-7 or VAT-7K declarations.

From October 1, 2020, a new JPK_VAT with the declaration applies. One file replaced the previously submitted separately VAT-7 or VAT7K declarations with attachments and JPK_VAT information. The first files according to the new structure, concerning the settlement period for October 2020, should be submitted by taxpayers by November 25, 2020. Corrections of settlements for periods before October 2020 should be submitted according to the current rules.

JPK_VAT with the declaration consists of two parts: registration and declaration, sent jointly in the form of one file. It is submitted by all active VAT taxpayers, i.e. both large, medium and small companies as well as micro-enterprises.

What does JPK_VAT contain with the declaration

The new JPK_VAT file includes:

  • 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 does not apply to a shortened VAT declaration for passenger taxi services, taxed with a flat rate (VAT-12). It also does not apply to other tax declarations to which the current regulations apply (eg VAT-8, VAT-9M, VAT-10, or VAT-14).

Sending a new JPK_VAT

JPK_VAT is submitted only in an electronic version, for monthly periods. Taxpayers send files by the 25th day of the month – for the previous month. The new JPK_VAT has two variants: for taxpayers who pay monthly – JPK_V7M and taxpayers who pay quarterly – JPK_V7K. Taxpayers who pay quarterly only fill in the registration part for the first two months of each quarter. After the end of the quarter, they fill out the registration part for the third month and the JPK_VAT declaration part for the entire quarter.

The file can be signed with a qualified signature, trusted profile or authorization data. After submitting JPK_VAT with the declaration, the taxpayer may download the Official Receipt Certificate (UPO). Files can only be submitted via the new REST API gateway, available at: https://e-dokumenty.mf.gov.pl/ .

Free tools

To submit JPK_VAT files, taxpayers may use free tools provided by the Ministry of Finance: e-microfirma application, interactive form and the JPK_WEB Client application.

All tools are available on the website taxki.gov.pl/jpk-vat-z-deklaracja in the tab: free tools.

E-micro-company

The application allows 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 has replaced the previous desktop version. Using it requires access to the Internet. 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 extended 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. In order to keep the current history, a current backup created in the desktop application should be uploaded to the new application (settings – make a backup).

Interactive form

The form is an easy-to-use web tool that requires an Internet connection. It replaced the previous file in CSV format. It allows 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. The tool can also be used by taxpayers with foreign contractors.

JPK_WEB client

It allows you to verify, encrypt, sign and transfer files. The tool also supports other JPK files on request.

Where to find information about the new JPK_VAT with the declaration

Useful information, auxiliary materials and answers to frequently asked questions can be found in the taxki.gov.pl/jpk-vat-z-deklaracja tab

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.

In technical matters regarding JPK files – including the e- microfirma application – you can write to the address jpk.helpdesk@mf.gov.pl .

Source: gov.pl

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