GTU Code 10 - Everything You Need To Know!
The JPK_V7M (in the case of monthly settlements) and JPK_V7K (in the case of quarterly settlements) obliges active VAT payers to use additional markings in relation to invoices in the registration part of the file. One of them is the GTU codes that relate to the delivery of certain goods and services. They include, among others GTU code 10. Who and when is required to use it? Answer below!
What is GTU 10 and when should it be used?
GTU_10 is the code that was introduced with the new JPK_V7M and JPK_V7K file structure on October 1, 2020. Pursuant to the ordinance of the Minister of Finance, Investment and Development, active VAT payers are required to record sales by marking with the GTU code in order to identify the supply of certain goods and services.
§ 10 clause 3 of the said regulation specifies a total of 13 GTU codes that must be used for a specific delivery of goods or services in a new JPK file.
GTU 10 code must be used by the taxpayer when he supplies buildings, structures and land.
House-developer in November 2020, after completing the office building investment, handed over the building to the buyer. Should the sale of a building be marked with GTU 10?
Due to the fact that the building was delivered after October 1, 2020, House-developer must mark the sale in the sales record with the GTU 10 code. As emphasized by the Ministry of Finance in the questions and answers regarding the JPK file in the section "Designations of delivery and provision of services (GTU)": "The GTU 10 marking applies to the delivery of buildings, structures and land. Consequently, construction services and building renovation are not covered by GTU 10. '
Mr. Krzysztof runs a service company where he deals with finishing works on real estate. On October 10, he carried out a renovation for a contractor. Should such a service be marked with the GTU 10 code?
In the case of renovation services, such a transaction should not be marked with GTU 10 as this obligation only applies to the delivery of buildings, structures and land.
The following are also considered the delivery of buildings, structures and land:
sale of the right of perpetual usufruct of land,
transformation of the right of perpetual usufruct of land into ownership,
and establishing the right of perpetual land
- because pursuant to Art. 7 of the VAT Act, the supply of goods is considered to be the transfer of the right to dispose of the goods as the owner. Therefore, when the taxpayer performs the activities listed above, the transaction in the new JPK file must be marked with the GTU 10 symbol. The GTU 10 symbol should also be used when the right to dispose of the goods has been transferred under the financial leasing of buildings, buildings and land.
Documentation of sales with GTU 10 symbol
GTU codes apply only to sales records and are included in the inventory part of the new JPK_V7M and V7K file structure. Therefore, sales invoices issued by active VAT taxpayers must be marked with the mandatory GTU code in the new structure if they document the delivery of goods or services covered by the mandatory GTU marking. The provisions on invoicing and the elements that the sales invoice should contain have not changed, therefore there is no obligation for taxpayers to use the GTU symbol on them.
The GTU designation should be used only in the JPK_V7 file in the registration part of the sales invoice, and not for individual items included in the invoice. For example:
invoice with one item not covered by the GTU marking - the invoice should not be marked with a code in the JPK file;
an invoice with one product / service covered by the GTU code - in the JPK file, the invoice should be marked with the appropriate GTU symbol;
an invoice with several goods, part of which is subject to mandatory GTU records, and the other part is not - the invoice in the JPK file must be marked with the appropriate GTU symbol for a given transaction;
invoice with many items covered by different GTU codes - the invoice should be marked with all GTU codes appropriate for a given invoice - e.g. if the taxpayer sells goods from groups 02, 04 and 06, then in the accounting part the invoice must be marked with the GTU 02, GTU 04 symbol and GTU 06.
In October 2020, Ms. Anna sold the building, which is an asset of the business, and provided the property renovation service to the same contractor. Does the invoice have to be marked with a GTU code?
Due to the fact that Ms Anna has delivered / sold the building, the issued sales invoice must be marked with the GTU 10 code.
On November 20, QA company delivered steel bar warehousing services and sold the warehouse building to XX. How do I mark my transaction?
In this case, QA has to mark the invoice with two GTU codes as each item has a mandatory sales indication. Therefore, the QA company must mark the invoice with the code of both GTU 10 and GTU 13. GTU 1 to 13 should also be used in the case of advance invoices, final invoices and VAT invoices, margin in the case of sales of second-hand goods.
Sale at the cash register and the GTU code 10
New designations of supplies and services, i.e. GTU codes, are not used during sales registered at the cash register. In the case of collective information about the sale recorded in the cash register, the symbol "RO" should be used. More information on marking the periodic fiscal report in the new JPK_V7 file structure can be found in the article: RO or how to mark a fiscal report in the new JPK V7. Start a free 30-day trial period with no strings attached!
Correcting invoices and invoice marking with GTU 10 code
Mandatory marking with the GTU code also applies to corrective invoices relating to the supply of goods or services covered by the mandatory GTU marking. This also applies to corrective invoices issued to VAT invoices before the introduction of the new JPK_V7 structure.
In August 2020, the XYZ company delivered a warehouse building to ABC. In October 2020, ABC returned the building to XYZ due to the defects found. Should the correction invoice be marked with the GTU code in this case?
Yes, because the corrective invoice applies to the delivery of goods that are covered by the mandatory GTU 10 designation in the registration part of the JPK_V7 structure.
In addition, correction invoices in the new structure will be recognized in a special way depending on a given situation:
DO THE GTU CODE SHOULD BE USED
The original invoice covers the goods / services that are not covered by the GTU code, the corrective invoice corrects the goods / service not marked with the GTU code.
NO - if there was a sale of a good / service not marked with the GTU code and the correcting invoice corrects the goods / service not covered by the mandatory marking.
Original invoice marked with the GTU code, correction for the good / service not covered by the mandatory GTU symbol.
NO - if the correcting invoice concerns only goods / services not covered by the GTU code.
The original invoice documenting the goods / services covered by the mandatory GTU symbol, the correction invoice changes to the service or goods covered by the GTU code.
YES - if the correcting invoice concerns goods / services covered by the GTU code.
GTU 10 code in the wFirma.pl system
To mark sales with GTU codes in the wFirma.pl system, first go to the SETTINGS »TAXES» TYPES OF TRANSACTIONS IN JPK_V7 »GTU tab. In the window that appears, you must select the correct GTU codes for transactions related to the sale of goods or services. The selected codes will be visible at the time of the sales invoice.
How to issue a sales invoice using the GTU 10 code in the wFirma.pl system?
After selecting the appropriate GTU code for a given product or service, the system provides the GTU column, where the user will be able to:
selecting the appropriate GTU symbol for a given good or service
the system will automatically assign the GTU code when a product is selected from the warehouse, i.e. from the PRODUCT CATALOG.
To issue a VAT invoice, go to the tab REVENUE »SALE» EXHIBITION »INVOICE.
After issuing the sales invoice, it is possible to preview the GTU symbol used. Verification of the code used will be possible after moving to the invoice detail window (to do this, click on the invoice number).