Most important changes in files JPK_V7 from 1 July 2021

Date 1 July 2021 Regulation of the Minister of Finance, Development and Regional Policy entered into force on 29 June 2021 amending the Regulation on the detailed scope of the data contained in the tax returns and in the records on the tax on goods and services.

As we can read in the document entitled Impact Assessment, the ministry explains that in order to facilitate taxpayers' compliance with registration obligations, it was decided to implement the possibility of collective display of NIP receipts up to the amount 450 PLN issued in accordance with Article 106e(5)(3) VAT Act. This regulation also applies to invoices documenting the journey by toll motorway or journey at any distance, issued in the form of a one-off ticket by taxable persons entitled to provide services consisting of the carriage of persons by rail, rolling stock, seagoing ships, inland waterways and coastal waterways, ferry, aircraft and helicopters

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The provisions concerning the non-application of the ‘TP’ sign have also been introduced where the supply of goods and services between the purchaser and the supplier are solely due to a link with the State Treasury or local government units or their associations.[2]

According to the records on gov.pl government website, GTU codes have also changed: In order to eliminate the differences between technical documentation (JPK VAT structure with declaration) and the indications indicated in the Regulation, the markings of the type ‘01” to ‘13” ‘GTU_01” to ‘GTU_13”. In addition, the references to CN codes in the Combined Nomenclature (CN) were clarified. 2020 or citing the classification of PKWIU 2015.[3]

The Ministry of Finance also replaced ‘SW’ and ‘EE’ one the common designation ‘WSTO EE’.

The record now contains only one WSTO EE marking on intra-Community distance selling of goods which are located in the territory of the country and the provision of telecommunications, broadcasting and electronic services referred to in Article 28k VAT Act, for non-taxable persons established, domiciled or resident in the territory of a Member State other than the territory of the country.

The change results from the implementation of the so-called e-commerce VAT package. It abolishes the concept of mail order sales to and from the territory of the country and the regulations of that sale and introduces the formulation of intra-Community distance selling of goods (WSTO).[4]

It should be noted that, according to the reasons for the Regulation amending the section 10 Regulations added section 3a – This means that the activities carried out by means of an internal summary document which includes sales from the ‘RO’ register offices as well as the ‘WEW’ internal document will not be marked with GTU codes.[5]

Where adjustments are made according to Article 89a(1)(4) The VAT Act introduced the need to show in the records the date of expiry of the payment period or the date of payment.

The Ministry of Finance argues that such clarification will make it possible to verify the irrecoverability of the claim without having to carry out checks/checks with the taxpayer and will greatly facilitate the verification of the statutory grounds for applying the so-called ‘bad debts’, i.e.

the expiry of the deadline for payment of the invoice.[6]

In addition, the designation ‘IED’ was introduced (the Supplier's Electronic Interface). On the basis of the Ministerial Communication, it is stated that: The designation ‘IED’ is intended to monitor the supply of goods referred to in Article 7a(1)(2) VAT laws made by a taxable person facilitating those supplies who does not use the special scheme referred to in Chapter XII of Chapter 6a or 9 laws or corresponding regulations for which the place of supply is the territory of the country [7]

Furthermore, in view of the comments submitted to the MF, the trade indications covered by the obligation to apply the split payment mechanism were repealed in both the sales and purchase records. Therefore, the designation ‘MPP’ will no longer be used in JPK VAT with the declaration (as appropriate) section 10 section 4 amending regulation - repealed point 13 and section 11 In section 2 Repeal point 2.[8]

In summary, as you can see, changes in the data coverage of files JPK_V7 are numerous, and this is only part of the modifications that the tax has prepared from 1 July 2021 It is worth mentioning, among others, the implementation of the e-commerce VAT package, reporting obligations in the scope of the Central Register of Excise Entities or the inclusion of online fiscal cash registers in new industries.

Written by Mateusz Krawczyński

Younger tax consultant. Graduated from the Master's Degree in Finance and Accounting from the School of Economics. Previous experience gained in one of the so-called Big Four companies. He specializes in tax on goods and services, in particular with regard to VAT settlements in local government units.