New JPK_VAT from October 1

From October 1st, a new JPK_VAT file will be introduced in two versions:

• JPK_V7M – for taxpayers who pay monthly
• JPK_V7K – for taxpayers who pay quarterly

What will JPK_VAT change?

The new JPK contains a declaration and registration part, it will replace the existing VAT-7 or VAT-7K declarations. From October 1, tax offices will only receive JPK_V7M or JPK_V7K, depending on the settlement periods. Additionally, the scope of reported data will be extended to include codes of goods and services.
Taxpayers who settle accounts for monthly periods will submit JPK_V7M, which will contain both the declaration and the registration part for each month. Quarterly settlements via JPK_V7K will have to be submitted monthly, and declarations quarterly.

Requirements, obligations and penalties related to JPK_VAT

Only registered active VAT payers will be required to submit JPK_V7M or JPK_V7K. The changes will not apply to taxpayers exempt from VAT.
Declaratory will require adapting programs to them. They must allow for the identification of product groups for products and enable the preparation and shipment of a new JPK_V7M or JPK_V7K structure. The object of sale or purchase must be properly assigned the code of one of the 13 goods and service groups (GTU) defined in the regulation.
Importantly, for each error in JPK_V7M or JPK_V7K there is a penalty of 500 PLN. It will be imposed on the taxpayer if he does not correct the error within 14 days of receiving information about it.

New JPK_VAT from October 1