- Correction of the JPK_VAT file can include the evidentiary part and the declaratory part, or only the evidentiary part, or only the declaratory part.
- A new, complete file with corrected data must be submitted for the correction of the JPK_VAT file.
- If errors are found in the VAT records, the taxpayer is obligated to correct them within 14 days.
- If errors are found by the tax office, the taxpayer is required to correct them within 14 days or provide explanations.
- Failure to correct errors or provide explanations may result in a monetary penalty of 500 PLN per error.
- The penalty does not apply to individuals conducting business who are responsible for tax offenses or crimes.
- Deliberate actions and errors that prevent the verification of transaction accuracy may result in penalties.
- Correction of the evidentiary part of the JPK_VAT file does not affect the VAT settlement.
- The purpose of the “CelZlozenia” field in the JPK_VAT file is to indicate the purpose of submission or correction.
- Incorrect entries that do not affect the VAT amount can be corrected by crossing out the entry and adding a correct one.
- Corrections affecting the taxable base or VAT amount must be included in the record with the correcting document number.
- Corrections affecting the VAT amount can be included in the record with the correcting document number.
- VAT refunds can be offset against future tax liabilities or refunded to the taxpayer’s bank account.
- The refund period is generally 60 days from the date of submission, but can be shorter in certain cases.
- If a correction is made before receiving the VAT refund, the refund period starts from the date of the correction.
- Example: A taxpayer can correct the JPK_V7M file within 5 years from the year in which the right to deduct VAT arose.
- The legal basis for these rules is the VAT Act of March 11, 2004.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
