- Poland’s VAT SAF‑T (JPK_V7) requires GTU codes on qualifying sales and specific procedure flags; purchases never use GTU but may require flags.
- From 2026, JPK_V7(3) will link SAF‑T with KSeF e-invoicing, requiring storage of KSeF IDs and stricter pre-submission validations.
- GTU codes identify sensitive goods/services and are only used on sales; multiple GTU codes can apply per invoice.
- Proper classification is crucial to avoid rejections and audit issues; it must be traceable from item master data to JPK export.
- Companies should build a unified source for invoice and classification data to reduce mismatches and ensure compliance.
Source: polishtax.com
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.
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