- GTU codes (GTU_01–GTU_13) are mandatory labels for certain goods and services in Poland’s JPK_V7 (SAF-T) VAT reporting file, not shown on invoices but reported in the sales register.
- JPK_V7, introduced on October 1, 2020, digitized and unified monthly and quarterly VAT declarations, enhancing compliance and tax authority oversight.
- Each GTU code corresponds to a specific category (e.g., alcohol, fuels, electronics, vehicles, services).
- Errors in GTU reporting can result in a 500 PLN fine per error if not corrected/explained within 14 days; corrections require resubmitting the full XML file.
- Correct GTU classification is essential for VAT compliance and avoiding penalties in Poland.
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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