What is included in the JPK declaration part? - new JPK_VAT structure!
From October 2020, the obligations of active VAT payers have changed on the basis of reporting. Thanks to the introduced changes, instead of a separate JPK_VAT file and VAT declaration, taxpayers are required to submit one JPK_V7, which includes elements of the VAT declaration and the JPK file. Check what is included in the JPK declaration part in accordance with the new structure.
New JPK_VAT structure with declaration
In the opinion of the Ministry of Finance, submitting only one document to the office instead of two separate ones (JPK_VAT and VAT-7 / VAT-7K declarations) is a simplification for taxpayers. The new structure applies only to VAT settlements resulting from the VAT-7 / VAT-7K declaration. It does not apply to other declaration structures (VAT-12, VAT-8, VAT-UE, etc. - the current regulations apply to these structures). The new JPK was named JPK_V7M (monthly form) and JPK_V7K (quarterly form) and consists of two parts: declaration and record. JPK_V7M refers to taxpayers who are required to submit both the registration and declaration parts on a monthly basis. On the other hand, JPK_V7K applies to taxpayers submitting the registration part on a monthly basis and the declaration part on a quarterly basis.
It should be noted that corrections of previous periods preceding the settlement under the new rules are settled in accordance with the original regulations in force in the period for which the correction is submitted (i.e. corrections of VAT returns are made on the original forms of VAT returns, not by JPK_V7M / V7K, even if the correction is submitted on June 30, 2020).
An active VAT taxpayer in November 2020 is required to submit a correction of VAT and JPK_VAT declarations for February 2020. Although he already submits JPK_V7M in November, the correction of VAT for the period of February 2020 should be made by correcting JPK_VAT and VAT declarations (in accordance with the original forms).
The new JPK_V7 contains much more information than the current JPK_VAT file and the VAT declaration. The introduced provisions are aimed at detecting tax fraud and concern mainly sensitive transactions in the area of which frauds most often occur, which causes the so-called VAT gap.
What does the JPK_V7 declaration part contain?
The JPK_V7 declaration part has been divided into detailed items and instructions. The first part of it simplifies the calculation of VAT:
- subject to payment to the Tax Office or the amount to be transferred to the next period (in the case of a surplus calculated over the due),
- for return together with the definition of the form of this return.
Part of the detailed items consists of 60 fields showing values (from the P_10 to P_69 fields) and an additional P_ORDZU field. The declaration structure of the new JPK_V7 is nothing else than the data that entrepreneurs have shown in VAT declarations so far. They are only presented in a different format. In the declaration structure, in the part from P_10 to P_28, the aggregate height is shown, among others:
- tax base and output tax resulting from the supply of goods and services:
- in the territory of the country exempt from tax, taxed at the rate: 0%, 5%, 7% or 8%, 22% or 23%,
- outside the territory of the country (WDT, export of goods),
- tax base and output tax resulting from intra-Community acquisition of goods, import of goods in accordance with art. 33a, import of services in accordance with art. 28b), and for the supply of goods for which the taxpayer is the buyer in accordance with art. 17 sec. 1 point 5,
- tax due on goods included in the physical inventory for VAT purposes,
- return the deducted / returned amount for the purchase of a cash register,
- tax due on intra-Community acquisition of a means of transport,
- the amount of VAT on the intra-Community acquisition of goods referred to in art. 103 paragraph 5aa of the VAT Act,
- the tax base and the tax due from the above transactions.
Additionally, from the field P_39 to the field P_48, the following is shown:
- VAT to be transferred from the previous declaration,
- net value and VAT of purchased goods and services included in fixed assets,
- net value and VAT on other purchased goods and services,
- the amount of VAT on the correction of input tax on the purchase of fixed assets / other goods and services,
- cumulative amount of input VAT,
- VAT correction resulting from bad debt relief,
- the total value of input VAT from the above fields.
The following fields (from 49 to 62) refer to:
- the amount spent on the purchase of the cash register,
- tax subject to omission of collection,
- the VAT amount to be paid to the office,
- the amount of the surplus of input tax over the due tax, along with the form of its destination (return, transfer to the next period).
The last fields of the declaration part (P_63 to P_ORDZU) indicate, among others:
- whether the taxpayer:
- he made a sale in the VAT margin procedure,
- participated in a tripartite transaction,
- benefits from the reduction of the tax liability by making the full payment of the tax liability from the VAT account before the deadline for payment of the liability,
- correction of the tax base and VAT due to uncollectibility of debts,
- the reason for submitting a correction (field P_ORDZU, which is voluntary).
According to the above information, the declaration part of the new JPK_V7 structure contains all the data that was shown in the original VAT-7 / VAT-7K declaration. Not every field is completed compulsorily. Some need to be completed only when the situation to which the field relates, and some voluntarily (optional), such as the field for the reason for the correction. In the case of mandatory fields, when the data (e.g. contractor's data) are not known, enter the word "LACK”.
In the record part, not every field relates to the transaction value. An example can be a field informing that a sale was made in the VAT margin procedure. If the taxpayer has made such a supply / service, he enters the value "1" in the given field. Otherwise, the field is left blank. In the case of issuing VAT invoices, the margin, e.g. when running a business in the area of providing tourism services, it is worth choosing an accounting program in which the issued VAT invoices are automatically included in the structure of the JPK_V7 file without additional interference by the entrepreneur. In the case of zero records, the taxpayer in "Number of Rows Purchase"Shows the value" 0 ", and in the field"Tax Included"(Applies to sales) and"Tax Included"(Applies to purchase) value" 0.00 ". However, in the case of a zero declaration, in the "Declaration" element in the P_38 and P_51 fields, it indicates "0".
The structure of the instruction for the new JPK_V7 is also of key importance here. In the case of entering "1", the taxpayer confirms that he has read and accepted the following instructions:
- if the taxpayer does not pay the tax by the applicable deadline or settles it in incomplete value, the JPK_V7 declaration part is the basis for issuing an enforcement title (based on the provisions on enforcement proceedings in administration),
- the taxpayer is liable to predict in the Fiscal Penal Code if he indicated untruth or concealed the truth in the declaration part JPK_V7 and this will expose the tax to depletion.
Start a free 30-day trial period with no strings attached! To sum up, the new JPK_V7 is a simplification for active VAT payers, and due to its structure, the entrepreneur must decide to use the accounting system that will ensure the security of settlements and generating and simultaneous shipment of JPK_V7. An entrepreneur running a business does not need to have programming knowledge to verify that the logical structure of the file is correctly filled. The new structure of the JPK_V7 file is as illegible "at first glance" as the current JPK_VAT file, therefore the accounting software used by the entrepreneur must be as automated in this respect as possible so that the created JPK_V7 does not require the taxpayer's interference. The elimination of the VAT declaration and the new JPK_V7 structure made it necessary to update the systems with new functions from October 1, 2020. Therefore, when choosing a system for accounting, software updates are a very important issue. Due to the fact that the versions of the JPK file structure are frequently changed by the legislator, a good accounting program should have free and current updates in this regard.