New JPK_VAT, however, from October 1!


New obligations related to JPK_VAT, including JPK_V7K and JPK_V7M, were again delayed by three months! The SME spokesman asked the Minister of Finance to take legislative actions aimed at postponing the new JPK_VAT with a declaration for micro, small and medium-sized enterprises from July 1, 2020 to October 1, 2020, and the Ministry of Finance replied in the affirmative very quickly.

The new JPK_VAT has already been moved!

As part of the so-called The Anti-Crisis Shield, signed by the President of the Republic of Poland on March 31 this year, the date of entry into force of the new JPK_VAT with a declaration for large entrepreneurs was postponed, originally planned from April 1, 2020 to July 1, 2020. At the same time, the deadline of July 1, 2020 for entry into enforcing this obligation for companies from the SME sector.

On Thursday, the Ministry of Finance confirmed another postponement of the date of implementation of the new JPK_VAT from July to October 2020 for all taxpayers: "To meet the expectations of taxpayers in order to relieve them of new obligations in connection with the prevailing state of the epidemic caused by the SARS CoV-2 virus, we are moving the deadline for obligatory submission new JPK_VAT for all taxpayers from July 1, 2020 to October 1, 2020 "

Why is the new JPK_VAT date postponed once again?

In the opinion of the Ombudsman for SMEs, the 3-month postponement of this deadline is in line with the previous idea of ​​gradually including new solutions in the scope of a single audit file on companies with a smaller and smaller scale of operations. At the same time, it would be a response to the exceptionally difficult situation faced by entrepreneurs. It should also be taken into account that with the need to simultaneously adapt accounting systems to the new requirements in the scope of JPK_VAT by all companies, there may be additional difficulties with access to the services of implementation companies due to the accumulation of demand for their services.

New JPK_VAT - the most important information

🔷Is the October validity period of the new JPK file final?

In accordance with the current legal status, the date of the new JPK_V7 structure has been postponed to October 1, 2020. There is therefore no information that this date will change, so it remains a binding date.

🔷 Will SAF-file corrections for the periods before its introduction be made according to the new rules?

Corrections of JPK files for earlier periods, i.e. before the introduction of JPK_V7, will be made in accordance with the previous structure in the form of JPK_VAT.

🔷 Will all taxpayers be required to send the JPK_V7 file?

The obligation to send the JPK_V7 file applies only to active VAT taxpayers, so taxpayers using the exemption will not be obliged to send the JPK_V7 file.