Due to the ongoing pandemic, changes have been made to improve subsequent modifications to the single control file.
The obligation to submit a new JPK VAT was postponed again, this time for October of this year. A two-component file – declaration and record – will be sent as currently sent JPK VAT files. The quarterly declarations will remain, but the quarterly clearing party will submit VAT records for first two months of each quarter, also in the form of JPK VAT file. From 1 October 2020 it will not be possible to submit a VAT return other than by the new JPK VAT for all entrepreneurs (small, medium and large).
In addition, in the new JPK, the simplified invoice, i.e. the fiscal receipt up to the amount, can be disregarded in a separate list 450 PLN gross (100 EUR), which contains the buyer's NIP number.
The good news is that penalties for errors in JPK VAT records will be optional, not mandatory as yet. This means that the control body does not have to punish the omissions from the march, but will approach them individually, and the consequences are to be borne by those taxpayers who, through deliberate, persistent actions and errors, prevent verification of the regularity of transactions.