From 1 January 2019 taxpayers will be able to report and declare VAT in two alternative forms: separate VAT-7i VAT-7K and separately the JPK VAT report or In one JPK VDEK file. Finally VDEK has within 2019 become the only available reporting method.
JPK VDEK will contain the Declarative part and the registration part. It shall be sent only electronically, within the time limit applicable to the submission of the VAT return.
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Simplification
The Resort simplifies reporting, eliminating AT-ZZ, VAT-ZD and VAT-ZT – the annexes required so far for the submission of traditional VAT settlements. Instead, questions will appear in the new formula with fields of choice.
It is also worth noting that the project dated 21 November 2018 a regulation amending the Regulation on the transmission by electronic means of tax books and the technical requirements for information media on which these books can be recorded and transmitted shall be introduced indefinitely the possibility of transmitting data on the basis of the signature of natural persons' taxable persons.
As a result, they will not have to buy electronic signatures or create a trusted profile. JPK will only be able to be sent by them with basic data and with the amount of income from PIT.
500+ with JPK
If you notice an error in the file, you must immediately send a correction, otherwise we will be called by the office that will indicate the irregularity. If the correction is not made, the head of the tax office may charge for any error found. 500 PLN penalties. The taxpayer who has already been punished once for the same act falling within the category of crime will not receive a similar penalty, or fiscal misdemeanour.
Author:
Katarzyna Kołbuś - Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which is devoted to finance, taxation, law, politics and the economy. She graduated from Polish philology at the UMCS and the language editing of the text at the University of Warsaw.