1 October.b.r. is a date valid for active VAT. From that date, the single control file shall contain VAT returns and VAT records.
Combination of declarations VAT_7M/VAT_7K with file folding JPK VAT is intended to simplify procedures. Common File JPK_V7M/JPK_V7K However, a number of adjustments are required.
JPK VAT will contain:
- a set of information on purchases and sales resulting from the VAT records for the period concerned,
- items from the current declaration VAT-7 (VAT-7K),
- additional data needed to analyse the correctness of the settlement.
- one changes will be necessary to introduce a sign of delivery and provision of services (GTU).
The taxpayer will be obliged to describe the ownership of the goods and services sold, assigned to one of 13 goods and services groups, the goods being covered by groups from 1 to 10, and services are marked 11, 12 and 13.
Description of the structure of the records on the tax due to JPK_V7M and JPK_V7K (field GTU_01 field GTU_13) as follows:
GTU_01 – Delivery of alcoholic beverages - ethyl alcohol, beer, wine, fermented beverages and intermediate products, within the meaning of the provisions on excise duty.
GTU_02 – Delivery of the goods referred to in Article 103(5aa) laws, with a provision section 5a Applies to the following goods: aviation gasoline, motor gasoline, liquefied gas (LPG), diesel fuels, fuel oils, petrol-type fuels for jet engines, kerosene-type fuels for jet engines, other diesel fuels, liquid fuels within the meaning of the Act of 25 August 2006 about the fuel quality monitoring and monitoring system (Journal of Laws of 2019, items 660, 1527), not included in points 1-4 and 6-8, liquid biofuels within the meaning of the Act of 25 August 2006 on liquid biocomponents and biofuels (Journal of Laws of 2019, items 1155, 1123, 1210, 1527), other goods referred to in Article 86(2) Act of 6 December 2008 on the excise duty listed in Annex 1 to that law, regardless of the CN code.
GTU_03 – Supply of fuel oil within the meaning of the provisions on excise duty and lubricating oils, other oils with CN codes 2710 19 71 to 2710 19 99, excluding products of CN code 2710 19 85 (white oils, liquid paraffin) and plastic greases falling within CN code 2710 19 99, lubricating oils of CN code 2710 20 90, lubricant preparations of CN heading 3403, excluding plastic greases of this heading.
GTU_04 – Delivery of tobacco products, tobacco drought, electronic cigarette liquid and novel products within the meaning of the excise duty rules.
GTU_05 – Delivery of waste - only specified in item 79-91 Annex 15 to the bill.
GTU_06 – Delivery of electronic equipment and components and materials for them, only specified in item 7-9, 59-63, 65, 66, 69, 94-96 Annex 15 to the bill.
GTU_07 – Delivery of vehicles and automotive components with CN codes only 8701 - 8708 and CN 8708 10.
GTU_08 – Delivery of precious and base metals - only specified in item 1-3 Annex 12 the law and item 12-25, 33-40, 45, 46, 56, 78 Annex 15 to the bill.
GTU_09 Delivery of medicines and medical devices - medicinal products, foodstuffs for particular nutritional uses and medical devices subject to the notification obligation referred to in Article 37av(1) Act of 6 September 2001 - Pharmaceutical law (Journal of Laws of 2019, item 499, as amended).
GTU_10 – Delivery of buildings, buildings and land.
GTU_11 – Provision of transfer services for greenhouse gas emission allowances referred to in the Act of 12 June 2015 on the greenhouse gas emission allowance trading scheme (Journal of Laws of 2018, items 1201, 2538; of 2019, items 730, 1501, 1532).
GTU_12 – The provision of intangible services - exclusively: advisory, accounting, legal, management, training, marketing, head offices, advertising, market research and public opinion, research and development.
GTU_13 – Supply of transport services and warehouse management - Section H of PKWiU 2015 ex symbol 49.4, ex 52.1.