GTU 13 - Which Transactions Should You Use?

Service-Tax

JPK_V7 replaced JPK VAT and VAT declaration. With the entry into force of the new structure, the obligation to use GTU codes for certain transactions came into force. Check for which sales it is necessary to mark the invoice with GTU 13 code.

GTU 13 - Which Transactions Should You Use?

The Ministry of Finance introduced 13 codes of goods and services, the inclusion of which in the SAF-T structure depends on the transaction. An active VAT payer is required to mark the invoice with the GTU 13 code in JPK_V7 in the case of providing transport services and warehouse management. It is about:

  • Road transport of goods and services related to removals, i.e .:
    • road transport of goods;
    • road transport of goods by refrigerated trucks;
    • road transport of petroleum products by tankers;
    • road transport of other liquids and gases by tankers;
    • road transport with vehicles designed for the transport of goods in containers;
    • road transport with vehicles intended for the transport of dry bulk goods;
    • road transport with vehicles designed to transport live animals;
    • road transport of goods in vehicles powered by human muscles or drawn by animals;
    • road transport of postal items;
    • other road transport of goods;
    • Rental of trucks with a driver;
    • removal services;
    • removal services for households;
    • other removal services.
  • Warehousing and storage of goods, i.e .:
    • warehousing and storage of frozen or chilled goods;
    • storage and storage of liquids and gases;
    • storage and storage of cereal grains;
    • warehousing and storage of other goods.

The Ministry emphasizes in the questions and answers regarding JPK with the declaration (in the section "Designations of delivery and provision of services (GTU)", question 10) that if the above-mentioned service is only an additional cost related to the delivery of goods (it is not a separate transport service) , the GTU 13 code should not be used. This code also does not apply when the transport of goods indicated on the invoice is performed by another entity, e.g. a courier company

Example 1.

XYZ Company provides removals services (transportation from A to B). Do sales invoices issued in connection with a sale have to be marked with GTU 13?

Yes, due to the fact that this sale is subject to the GTU code and is the main service, sales invoices issued by the XYZ company will be in JPK_V7 with the GTU code 13.

Example 2.

The ABC company deals with the sale of goods by mail order. The terms of delivery show that the obligation to deliver the goods to the specified place indicated by the buyer rests with the seller. At the same time, the cost of shipping is a price-setting element of the goods sold. In this case, does the invoice documenting the sale of the goods (the value of which includes transport costs) have to be marked with the GTU 13 code?

No, due to the fact that the seller does not provide a separate service of transporting the goods (the delivery is only an additional cost), this invoice should be shown in JPK_V7 without the GTU 13 code.

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GTU code 13 and documenting sales transactions

The use of GTU codes in JPK_V7 is obligatory from October 1, 2020. This means that each invoice for which the VAT obligation arose after September 30, should be included in the new SAF-T structure with the code of goods and services. It should be emphasized that the 13 GTU codes do not cover all types of sales, therefore not every transaction will be assigned a code. GTU codes should be reported in JPK_V7. The taxpayer is not obliged to include them on the sales invoice (it is not a mandatory element of the invoice).

Example 3.

Mr.Paweł, who is an active VAT taxpayer, on September 24, 2020, rented a truck with a driver. Payment for the service took place only on the basis of the invoice issued on October 3, 2020. Does this invoice have to be marked with GTU 13 code?

No, this invoice will be in the JPK VAT and VAT declaration for September without the GTU code.

Example 4.

On October 4, 2020, Mr. Franciszek provided a cereal grain storage service to a local farmer. On October 10, an invoice was issued documenting the performance of the service and on the same day the taxpayer was paid. Should such a document be shown together with the GTU code 13?

Yes, due to the fact that the tax obligation in this case arose on October 4, this invoice must be in the JPK VAT together with the GTU 13 code. GTU marks apply to VAT invoices, margin VAT invoices, corrective invoices, advance and final invoices. It should be noted that the final invoice:

  • for which the tax obligation arose on or after October 1,
  • documenting sales covered by the GTU code,
  • issued for the advance invoice shown in JPK VAT and VAT declaration (i.e. without the GTU code due to the emergence of the tax obligation until September 30, inclusive)

- must be shown in JPK_V7 with the GTU code.

Example 5.

On September 6, 2020, Mr. Jan received a 50% advance payment for future services and documented it on the same day with an advance invoice. The goods storage service was performed on October 7.The final invoice will be issued on October 10. How should invoices be shown?

The advance invoice will be in the JPK VAT and VAT declaration for September without the GTU code. However, the final invoice must be shown in JPK_V7 on October 7 with the GTU code 13.

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How does GTU 13 code affect checkout sales?

The obligation to use GTU codes does not apply to collective information about sales recorded at the cash register, even if fiscal receipts document sales covered by the GTU code. When disclosing such sales, the sign RO should be used. The method of showing the report from the cash register from JPK_V7 is discussed in detail in the article: RO or how to mark the fiscal report in the new JPK V7.

Correction invoices and GTU 13

Listing correcting invoices in the new SAF-T structure may be performed in a special way, as shown in the table below:

Original invoice (corrected) Correction invoice Can the correction be demonstrated with the GTU code?
Does not apply to sales under the GTU code Converts a sale that is not under the GTU Code to a sale that is under the GTU Code YES
Does not apply to sales under the GTU code Corrects sales not covered by the GTU code NOPE
Applies to sales under the GTU code Convert a sale under the GTU code to a sale not under the GTU code NOPE
Applies to sales under the GTU code Corrects sales under the GTU code YES
Applies to both GTU Code and non-GTU sales Only corrects sales under the GTU code YES
Applies to both GTU Code and non-GTU sales Only adjusts for sales not covered by the GTU code NOPE

Example 6.

Mr. Jan provided a grain storage service for a farmer, which he documented with a VAT invoice. After issuing the invoice, the entrepreneur decided to grant a discount to the client, which is why he issued a correction invoice. Should the correction be in JPK_V7 with the GTU 13 code?

Yes, in this situation, Mr. Jan is obliged to present the correcting invoice in JPK_V7 along with the GTU code 13.

Example 7.

The ABC company delivered 10 items of goods to the XYZ company. Transport did not constitute a price-generating element for the goods, therefore it was charged separately (on the invoice, transport and goods were listed as separate items). This transaction was documented by an invoice. On the next day, the customer returned 1 item of the previously purchased goods, which resulted in the obligation to issue a correcting invoice for the returned goods.

Due to the fact that the correction concerns goods not covered by the GTU 13 code, the correction will be in JPK_V7 without GTU 13 marking.

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How to include GTU 13 in wfirma.pl?

To mark sales invoices with the GTU code in the wfirma.pl system, first go to the tab: SETTINGS »TAXES» TYPES OF TRANSACTIONS IN JPK_V7 »GTU and select the appropriate codes, which will apply to the subsequent sale.

Then the selected codes will be available when issuing invoices and when adding / modifying products or services in the warehouse (the user has the option to assign a GTU code to a product and service).

Marking invoices with the GTU code

To issue an invoice, go to the tab: REVENUE »SALE» EXHIBITION »INVOICE (or DRAFT SALE, if the option is enabled in the settings). Then in the GTU field:

  • the user can assign an appropriate code for a given item;
  • the system will automatically place the GTU code if the product or service has been selected from the warehouse and the user has appropriately marked the product in the warehouse with the GTU code.

The selected code will not be included in the sales invoice as its element, however, it will be visible in the document details (after clicking on the invoice number).

An extensive warehouse in the wfirma.pl system facilitates also JPK_V7:

  • the ability to assign a GTU code to a product / service;
  • automatic completion of the GTU code when issuing sales documents,
  • no need to fill in the GTU code on your own with each invoice.

Correcting invoices and GTU codes

When issuing a correcting invoice, the system will automatically fill in the previously selected GTU code (defined when issuing the original invoice). If this code changes, you just need to modify it.
In order to issue a correction, go to the tab: REVENUES »SALE, select the original invoice issued earlier and select the option MODIFY» CORRECT INVOICE ITEMS. Changing the GTU code is possible using the drop-down list in the GTU position.