JPK V7 single control file - what changes has it brought?

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From October 1, 2020, VAT 7 and VAT 7K declarations have been completely withdrawn. They were replaced by a new JPK V7 control file. These are important changes for every active VAT payer. What is the new JPK V7 Standard Audit File for entrepreneurs and what data does it provide to tax offices? Answer in the article!

What is the purpose of the introduced changes?

The purpose of introducing the JPK V7 file and replacing it with the obligation to send JPK VAT and VAT 7 / VAT 7K declarations is to facilitate the settlement of entrepreneurs. Until September 30, 2020, regardless of whether the taxpayer uses a monthly or quarterly settlement, he had to prepare and submit a JPK VAT file to the Tax Office every month and additionally complete the appropriate VAT declaration (VAT-7 in the case of monthly settlement or VAT-7K in the case of using quarterly billing). From October 1, 2020, thanks to the introduced changes, the taxpayer will save his time, because he does not have to prepare and verify the correctness of two types of documents.

The second goal of the introduced changes is to improve the work of tax authorities, because the JPK V7 Standard Audit File, which replaced the existing VAT returns, is another step towards automating the system for delivering settlement documents.

JPK V7 single control file - what is the VAT settlement from October 2020?

Since the introduction of the mandatory JPK VAT file for all active VAT taxpayers, there has been speculation on the change of regulations regarding the sending of a traditional VAT declaration to the tax office. From October 1, 2020, VAT 7 and VAT 7K declarations for all enterprises and JPK VAT files submitted have been replaced with a new structure in the form of a JPK file, which is called JPK V7M for monthly taxpayers and JPK V7K for quarterly taxpayers. From October 2020, the JPK V7 control file is therefore the basis for tax settlement for micro, small, medium and large entrepreneurs.

The new SAF structure has been divided into two parts: registration and declaration. The declaration part corresponds to the VAT 7 or VAT 7K declaration submitted so far. On the other hand, the registration part contains data from the current JPK VAT file and additional information.

Taxpayers settling VAT on a monthly basis are required to submit JPK V7M by the 25th day of the month for the previous month. The file then contains both the declaration part and the record part.

Quarterly taxpayers will submit JPK V7K:

  • in the recording part - by the 25th day of the month following the month for which the file is submitted;

  • in the declaration part - by the 25th day of the month following the quarter for which the file is submitted.

When settling VAT for quarterly periods, after the end of the quarter, the taxpayer submits JPK V7K, which includes the declaration part for the given quarter and the registration part for the last month of the quarter.

What changes did the SAF V7 Standard Audit File bring?

The JPK V7 Standard Audit File is therefore a combination of a JPK VAT file and a VAT declaration. However, it was extended with additional information that an active VAT taxpayer is obliged to report in the registration part of the JPK V7 file.

Additional markings in the new JPK do not apply to all taxpayers. Most of them are related to the sale of goods and services most exposed to VAT fraud. Thanks to them, the control authority can quickly verify the correctness of the VAT settlement in the so-called cross-checking, i.e. both the seller and the buyer.

Removal of the need to submit additional attachments to the declaration

The VAT declaration sent to the Tax Office for the period until September 30, 2020 contains a number of information related to the settlement of the tax due, input tax and the resulting tax liability, or the amount of VAT to be refunded or transferred to the next settlement period. From the VAT declaration of a given taxpayer, you can also find out what VAT rates apply, whether he makes intra-Community transactions, sales and purchases outside the European Union, purchases of assets included in the register of fixed assets, deductions for the purchase of a cash register, etc.

Additional documents that were required to be submitted by VAT taxpayers after meeting additional conditions were the EU VAT information and attachments to the VAT declaration: VAT ZZ, VAT ZT, VAT ZD.

In order to facilitate the taxpayers' VAT settlement process and reduce the number of documents submitted, the obligation to submit the following attachments has been abolished with the introduction of the new SAF-T V7 structure:

  • VAT-ZZ - application for VAT refund;

  • VAT-ZD - bad debt relief application;

  • VAT-ZT - application for accelerating the deadline for VAT refund.

It is invariably obligatory to submit:

  • VAT-UE - information on intra-community transactions;

  • VAT-9M - declaration of the taxpayer exempt from VAT for intra-community transactions;

  • VAT-8 - declaration of the taxpayer exempt from VAT for intra-community transactions;

  • VAT-11 - declaration for the occasional sale of cars in WDT;

  • VAT-12 - declarations for taxpayers providing business in the field of passenger taxi services taxed in the form of a lump sum;

  • VAT-13 - tax representative's declaration;

  • VAT-21 - declaration for mail order sales from the territory of the country;

  • VAT-23 - form for WNT of a new car.

Marking of commodity group codes - GTU

Another change in reporting brought about by the new JPK V7M and JPK V7K files is the obligation to mark sales invoices containing specific goods or services with codes of commodity groups. These codes have been indicated in a special catalog that lists the activities most prone to tax fraud. This means that the obligation to apply GTU does not apply to all taxpayers, but only to those who sell goods or services indicated in the catalog. There may also be a situation where the trader has to designate only one group of goods and services. All the groups that should be marked with the appropriate GTU code on the invoice are listed in the table below.

Code / field name

Commodity group Description of the field

GTU_01

Supply of alcoholic beverages - ethyl alcohol, beer, wine, fermented beverages and intermediate products, as defined in the provisions on excise duty.

GTU_02

The delivery of the goods referred to in Art. 103 paragraph 5aa of the VAT Act on VAT.

GTU_03

Supply of heating oil within the meaning of the provisions on excise duty and lubricating oils, other oils with CN codes from 2710 19 71 to 2710 19 99, excluding products falling within CN code 2710 19 85 (white oils, liquid paraffin) and plastic lubricants classified under the CN code 2710 19 99, lubricating oils falling within CN code 2710 20 90, lubricating preparations of CN heading 3403, excluding plastic lubricants of this heading.

GTU_04

Supply of tobacco products, raw tobacco, liquid for electronic cigarettes and innovative products, within the meaning of the provisions on excise duty.

GTU_05

Delivery of waste - only specified in item 79–91 of Annex 15 to the VAT Act on VAT.

GTU_06



Delivery of electronic devices and parts and materials for them, only specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the VAT Act on VAT.

GTU_07

Supply of vehicles and car parts falling within codes only CN 8701-8708 and CN 8708 10.

GTU_08

Delivery of precious and non-precious metals - only specified in item 1-3 of Annex 12 to the VAT Act on VAT and in pos. 12-25, 33-40, 45, 46, 56 and 78 of Annex 15 to the VAT Act.

GTU_09

Supply of medicines and medical devices - medicinal products, foodstuffs for particular nutritional uses and medical devices subject to the notification obligation referred to in Art. 37av paragraph. 1 of the Act of September 6, 2001 - Pharmaceutical Law.

GTU_10

Delivery of buildings, structures and land.

GTU_11

Provision of services for the transfer of greenhouse gas emission allowances referred to in the Act of June 12, 2015 on the greenhouse gas emission allowance trading scheme.

GTU_12

Provision of intangible services - exclusively: advisory, accounting, legal, management, training, marketing, head offices, advertising, market research and public opinion research, in the field of scientific research and development works.

GTU_13

Provision of transport and warehouse management services - Section H of PKWiU 2015, symbol ex 49.4, ex 52.1.

In the JPK V7 structure itself, the marking of commodity codes looks like this: if the issued sales invoice includes a product or service from the above catalog, then "1" should be entered in the appropriate field next to a given GTU. If such a transaction did not occur, the field remains blank. Product group codes do not need to be included in the invoice printout. It is important that they are properly marked in the new JPK V7 file. To improve the process of issuing the invoice and ensure the security of correct GTU sending, it is worth using an invoicing program that has integration with the warehouse. Thanks to this, it is enough for the taxpayer to assign appropriate codes to selected groups of goods and services sold at one time, and after selecting them from the product catalog at the time of issuing the invoice, the correct GTU code will be assigned automatically.

A detailed discussion of issues related to issuing GTU codes can be found in the article: Commodity group codes in JPK V7M and JPK V7K.

Additional markings of selected transactions

In addition to marking codes for selected groups of goods, from October 1, 2020, markings for selected transactions are also mandatory. Similar to the GTU case, the new transaction designations are not mandatory for all taxpayers. Entrepreneurs who only carry out domestic transactions that are not covered by the obligatory split payment mechanism are not obliged to use additional transaction designations in the new SAF-T. These symbols are intended for selected transactions broken down into input tax and input tax.

The symbols for output tax are:

  • SW - delivery by mail order from the territory of the country;

  • TP - existing relations between the buyer and the supplier of goods or the service provider referred to in art. 32 sec. 2 point 1 of the VAT and VAT Act;

  • TT_WNT - intra-Community acquisition of goods made by the second-highest VAT payer as part of a tripartite transaction in a simplified procedure;

  • TT_D - delivery of goods outside the territory of the country by the second VAT payer as part of a triangular transaction in the simplified procedure;

  • MR_T - the provision of tourism services taxed on a margin basis in accordance with Art. 119 of the VAT and VAT Act;

  • MR_UZ - supply of second-hand goods, works of art, collectors' items and antiques, taxed on a margin basis;

  • I_42 - intra-Community supply of goods following the import of these goods under customs procedure 42 (import);

  • I_63 - intra-Community supply of goods following the import of these goods under customs procedure 63 (import);

  • B_SPV - transfer of a single-purpose voucher by a taxpayer acting on his own behalf;

  • B_SPV_DOSTAWA - delivery of goods and provision of services related to the single-purpose voucher to the taxpayer who issued the voucher;

  • B_MPV_PROWIZJA - provision of brokerage services and other services related to the transfer of a multi-purpose voucher;

  • MPP - transaction subject to the obligation to use the split payment mechanism.

For input tax, the relevant symbols are:

  • MPP - transaction subject to the obligation to use the split payment mechanism;

  • IMP - indication of the input tax on the import of goods, including the import of goods accounted for in accordance with art. 33a of the Act.

Then, also in the event of any of the above-mentioned transactions, the field should be entered next to the appropriate symbol "1", and if a given transaction does not occur, the field should be left blank.

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Designations of selected types of documents

In addition to marking selected goods and transactions, the taxpayer is obliged to assign the appropriate symbol also to certain types of documents:

  • RO - total periodic report from the cash register,

  • FP - invoice for the receipt,

  • WEW - internal document.

Marking with symbols a joint periodic report from the cash register and an invoice for a receipt does not raise any doubts. However, the problem may be pointing to the documents that should be marked with the "WEW" symbol. Explanations can be found in the information brochure for the new JPK V7 structure. It was indicated there that the symbol "WEW" is defined, among others, by:

  • records of non-account sales - if the taxpayer benefits from the exemption from the cash register;

  • Internal tax invoices - e.g. in the case of free transfer of goods or withdrawal of fixed assets for private purposes.

JPK V7 Uniform Audit File - are the accounting systems ready for changes?

Changes in regulations made it necessary to adapt to changes in accounting programs and applications. It happens that the suppliers of these products do not keep up with the changes in the regulations. If the program or accounting application is not adapted to the changes introduced in the scope of JPK V7, we encourage you to use the wFirma.pl application that guarantees the correct settlement of the company. The adaptation of this application to the current regulations is supervised by a number of specialists (accountants and programmers), so by choosing this product you can be sure that no change in the regulations will surprise you.

JPK V7 Standard Audit File in the wFirma.pl system

WFirma.pl system users can use the automatic marking of types of sales transactions, including GTU codes, in the new structure of the uniform control file. The user must first determine what transactions occur in his business, what goods he sells and what services he provides. This can be done in the SETTINGS »TYPE OF TRANSACTIONS IN JPK» SPECIAL TRANSACTIONS / GTU CODES tab.

When issuing sales invoices, it is possible to select the corresponding type of transaction, which will mark the invoice in the JPK_V7 file. Detailed information on the operation of GTU codes and markings of specific transactions in the wfirma.pl system are described in the articles: Marks of specific types of transactions in JPK V7 and Codes of groups of goods and services