The website of the Government Legislation Center has published the latest version of the draft ordinance of the Minister of Finance, Funds and Regional Policy amending the ordinance on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services.
The project assumes, among others enabling collective demonstration of, inter alia, receipts with NIP number of the buyer up to PLN 450, the so-called “Simplified invoices”. According to the current draft of the amending regulation, the “MPP” designation will no longer be used in the JPK_V7 file.
The draft regulation is currently at the stage of its opinion. It is expected that the new regulations will enter into force in principle on 1 July 2021 (but e.g. new reporting obligations related to the correction of settlements related to the so-called bad debt relief will enter into force later, from January 2022).
Source Deloitte
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